Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

 A New developed technique to estimate the necessary six elastic constants of homogeneous laminate of special orthotropic properties are presented in this paper for the first time. The new approach utilizes the elasto-static deflection behavior of composite cantilever beam employing the famous theory of Timoshenko. Three extracted strips of the composite plate are tested for measuring the bending deflection at two locations. Each strip is associated to a preferred principal axis and the deflection is measured in two orthogonal planes of the beam domain. A total of five trails of testing is accomplished and the numerical results of the stiffness coefficients are evaluated correctly under the contribution of the macromechanic

The ceramic compound Mg1-xSixAl2O4 (x= 0, 0.1, 0.2, 0.3, 0.4) was prepared from nano powder of Al2O3 and MgO doped with Nano powder of SiO2 at different molar ratios. The specimens were prepared by standard chemical solid reaction technique and sintered at 1450 oC. Structure of the specimens was analyzed by using X-ray diffraction (XRD). The X-ray patterns of the specimens showed the formation of pure simple cubic spinel structure MgAl2O4 phase with space group of ̅ . The average grain size and surface topology were studied by atomic force microscopy. The results showed that the average grain size was about 73-90 nm. The DC electrical properties of the specimen were measured. The apparent density was found to increase and the porosity a

Receipt date: 8/8/2020 acceptance date: 9/11/2020 Publication date: 31/12/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

           The American-Iranian relations have been characterized by tensions since the arrival of the guardian jurist regime in Iran to leadership in 1979, as it was considered a turning point not only in the cont

(The sign) was born with the birth of man, after the primitive man revealed through it the forms of speech, to express his needs and instincts, and he expressed his insides through them, through the effect of his interaction and conflict with his human counterpart on the one hand and nature on the other hand, for the purpose of communicating and communicating information, as a primitive language Indicative ...., until the linguistic language replaced it and thus signs took a further development, represented by other means that were embodied by gestures, signs and movements that took common social formulas .. such as the dances that a person practiced in his social rituals and the objective and transitional movements they contained And ge

The formal investigation of the interior spaces of the residential bedrooms for children with autism is one of the basic tasks that should be known by the interior designer. Achieving an atmosphere compatible with his health condition, which contributes to generating a sense of spatial intimacy through the design dimension provided by the interior designer and his tireless endeavor to meet the needs of the child in an internal environment that achieves the functional dimension and spiritual approaches that enhance the child’s sense of spatial belonging and contribute to improving his mood and this positively reflects on his behavior and social integration. The current research has reached the most important design criteria that must be

After completion of the artistic production, the artist plays the echo of this production upon the recipient. Whether this recipient is from the public, art connoisseurs, or private artists, critics and academics. In the past, the boundaries of Time and place had a great effect in limiting this echo or its quality, as the views of the recipients were largely influenced by the prevailing thought or the artistic trends that dominate the artistic scene in the surrounding environment in which the artist created. In order for the artist to show works for the widest segment of the recipient, he bears the burden of the costs of transporting the work, a keeper of damage on the move, and the material amounts that may hinder the publication of the

Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

        Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analyt

The current study aims to develop a proposed educational program based on augmented reality (AR) technology, in addition to assessing its effectiveness in developing research and historical imagination skills of the Humanities Track's female students at the secondary stage, as well as assessing the correlative and predictive relationships between the amount of growth for the two dependent variables. To achieve this, a secondary school in the city of Makkah Al-Mukarramah was chosen, and an available random sample of (30) female students from the study population was selected. The quasi-experimental approach was followed by this study, particularly one group design. In addition, two tools were used to collect study data, namely: a test of