The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

The primary aim of this research was to study visual spatial attention and its impact on the accuracy of the diagonal spike in volleyball. A total of 20 volleyball players of Baghdad participated in this study. The sample was homogeneous in terms of height, weight and age of the players. The tests used in the present study were: 1) Visual Spatial Attention Test. 2) Volleyball Spike Test. Based on the findings of the study, the researcher concluded that visual spatial attention has a significant impact on the accuracy of the diagonal spike in volleyball.

This study seeks to shed light on the aspects of visual pollution and its impact on the aesthetics of the town of Al-Eizariya known to suffer from the phenomenon. In order to identify the real causes of the problem which develops in various forms and patterns, threatening not only the aesthetic appearance of the towns, but also causes the emergence of new problems and phenomena that will have negative repercussions on the population. The researcher uses the analytical descriptive method to analyze the phenomenon of visual pollution in terms of reality, development, manifestations and spread and uses photos which document the visual pollution and its impact on the aesthetics of the known. The study concluded the existence of a strong rela

A new Azo‐Schiff base ligand L was prepared by reaction of m‐hydroxy benzoic acid with (Schiff base B) of 3‐[2‐(1H–indol‐3‐yl)‐ethylimino]‐1.5‐dimethyl‐2‐phenyl‐2,3‐dihydro‐1H‐pyrazol‐4‐ylamine. This synthesized ligand was used for complexation with different metal ions like Ni(II), Co(II), Pd(II) and Pt(IV) by using a molar ratio of ligand: metal as 1:1. Resulted compounds were characterized by NMR (¹H and ¹³C), UV–vis spectroscopy, TGA, FT‐IR, MS, elemental analysis, magnetic moment and molar conductivity studies. The activation thermodynamic parameters, such as ΔE*, ΔH^*, ΔS^*, ΔG^*and

Dental clinicians and professionals need an affordable, nontoxic, and effective disinfectant against infectious microorganisms when dealing with the contaminated dental impressions. This study evaluated the efficiency of hypochlorous acid (HOCl) as an antimicrobial disinfectant by spraying technique for the alginate impression materials, compared with sodium hypochlorite, and its effect on dimensional stability and reproduction of details. HOCl with a concentration of 200 ppm for 5 and 10 min was compared with the control group (no treatment) as a negative control and with sodium hypochlorite (% 0.5) as a positive control. Candida albicans, Staphylococcus aureus, and Pseudomonas aeruginosa were selected to assess the antimicrobi

Dental clinicians and professionals need an affordable, nontoxic, and effective disinfectant against infectious microorganisms when dealing with the contaminated dental impressions. This study evaluated the efficiency of hypochlorous acid (HOCl) as an antimicrobial disinfectant by spraying technique for the alginate impression materials, compared with sodium hypochlorite, and its effect on dimensional stability and reproduction of details. HOCl with a concentration of 200 ppm for 5 and 10 min was compared with the control group (no treatment) as a negative control and with sodium hypochlorite (% 0.5) as a positive control. Candida albicans, Staphylococcus aureus, and Pseudomonas aeruginosa were selected to assess the antimicrobi

Adsorption studies were performed at different initial Tetracycline (TC) and Amoxicillin (AMO) concentration, different biomass dosage and type, contact time, agitation speed, and initial pH.  In the batch mode were investigated. The optimum pH of solutions is 6.5 for TC and 5 for AMO, agitation speed 200 rpm and concentration 50 ppm. The results in FTIR showed that there were -OH and amides (N-H) and other functional groups on the surface of Cladophora and Spirulina algae. The equilibrium isotherm data were modeled with Freundlich, Temkin, and Langmuir isotherm models. The data best fitted with the Langmuir model. The maximal adsorption capacity from the Langmuir model was (9.86, 20. 5 mg/g) for TC and (7.89, 17.4 mg/g) for AMO on

In this work a flowsheet has been put for the recovery of uranium and plutonium from 2.5M nitric acid solutions using 17.5% tributyl phosphate (TBP) and 2.5% trioctylamine (TOA) in kerosene diluent . The fission products (resulting from irradiated of uranium samples in nuclear research reactor) were removed from the desired actinides U & Pu .The organic phase TBP/TOA/Kerosene, containing both actinides U&Pu were stripped using 0.1 M HNO3. Trioctylamine (2.5 volume ratio ) in mesitylene , has been used in conditions appropriate for the recovery of Pu . From the experiments done using mixer- settler , the concentration of uranium in the organic phase in such conditions was very low ,not exceeding parts of a million .

The problem of present study is determined by answering the following questions:                                                                   

1) What is the effect of using the oral open- ended questions on Students' achievement in the third-stage of Arabic department in the college of Education? 2) What is the effect of the oral open-ended questions on developing the creative thinking of students in

Nonalcoholic fatty liver disease (NAFLD) is a common liver disease that ranges from simple steatosis to nonalcoholic steatohepatitis (NASH). So far, the underlying mechanism remains poorly understood. Here, we show that hepatic carboxylesterase 2 (CES2) is markedly reduced in NASH patients, diabetic db/db mice, and high‐fat diet (HFD)‐fed mice. Restoration of hepatic CES2 expression in db/db or HFD‐fed mice markedly ameliorates liver steatosis and insulin resistance. In contrast, knockdown of hepatic CES2 causes liver steatosis and damage in chow‐ or Western diet‐fe