The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

The enrollment of students in the university represents a new stage in their life that differ from the previous educational stages that student has previously established. It should be noted that students with special needs at the University of Baghdad are not large numbers. It appears that these students have an excel role in their colleges most often, That is, the handicap was not a barrier to their scientific progress, but rather an incentive for them to excel. The most important conclusion reached by the researcher is that the University of Baghdad had no role in caring for people with special needs and caring for them financially, socially, psychologically, healthily and economically, they need to pay attention to them and take care

Background: Immediate implant placement in the maxillary anterior region was challenging, especially with the jumping gap and limited primary implant stability. Objective: To assess the autogenous dentin graft biomaterial's ability to improve the esthetic outcomes of an immediately inserted implant. Methods: Twenty patients with non-restorable retained roots in the maxillary non-molar region surrounded by natural sound teeth were included in this study after a complete clinical and radiological examination, including patient health and clinical fitness for the immediate dental implant procedure. A single dental implant was inserted for each patient, and the resulting jump distance was filled with the mineralized dentin graft and co

Abstract

 A surface fitting model is developed based on calorimeter data for two famous brands of household compressors. Correlation equations of ten coefficient polynomials were found as a function of refrigerant saturating and evaporating temperatures in range of (-35℃ to -10℃) using Matlab software for cooling capacity, power consumption, and refrigerant mass flow rate.

Additional correlations equations for these variables as a quick choice selection for a proper compressor use at ASHRAE standard that cover a range of swept volume range (2.24-11.15) cm³.

The result indicated that these surface fitting models are accurate with in ± 15% for 72 compressors model of cooling cap

Sodium adsorption ratio (SAR) is considered as a measure of the water suitability for irrigation usage. This study examines the effect of the physicochemical parameters on water quality and SAR, which included Calcium(Ca+2), Magnesium(Mg+2), Sodium (Na+), Potassium (K), Chloride (Cl-), Sulfate(SO4-2), Carbonate (CO3-2), Bicarbonate (HCO3-), Nitrate (NO3-), Total Hardness (TH), Total Dissolved Salts (TDS), Electrical Conductivity (EC), degree of reaction (DR), Boron (B) and the monthly and annually flow discharge (Q). The water samples were collected from three stations across the Tigris River in Iraq, which flows through Samarra city (upstream), Baghdad city (central) and the end of Kut city (downstream) for the periods of 2016-201

Sewer systems are used to convey sewage and/or storm water to sewage treatment plants for disposal by a network of buried sewer pipes, gutters, manholes and pits. Unfortunately, the sewer pipe deteriorates with time leading to the collapsing of the pipe with traffic disruption or clogging of the pipe causing flooding and environmental pollution. Thus, the management and maintenance of the buried pipes are important tasks that require information about the changes of the current and future sewer pipes conditions. In this research, the study was carried on in Baghdad, Iraq and two deteriorations model's multinomial logistic regression and neural network deterioration model NNDM are used to predict sewers future conditions. The results of the

The relationship between music and plastic arts can be viewed as an interdependent relationship, as they both develop imagination, focus and sensory perception, as well as the presence of some artistic concepts that music shares with the art of drawing, on this basis the rationale for this research aimed at identifying (the influence of music) was dealt with On the artistic output (drawing) of students of the Department of Art Education - College of Fine Arts) In the first chapter the problem of research, importance, terminology, boundaries and goal was addressed, and in the second chapter the researcher dealt with in the first topic the relationship between music and painting, and in the second topic the use of music in education. As fo

Praise be to Allah, the Lord of the Worlds, the best prayer and the best prayer, on our master Muhammad, and on his pure God, and his companions and the faithful, and who followed them by charity to the day of religion. This relationship between emphasis, is a sincere, and this harmony, such as the relationship between water, and the green, but it is good, but, with greenery, it is better, and as well as alone, is a beautiful view, but the most beautiful, with the most beautiful. From here he was starting on myself in writing the fundamentalist research of jurisprudence, to show the depth of this interconnection. The doctrine as a new term, then the taj al-Din al-Suobki came after three centuries, and a