Brainstorming is one of the fundamental and necessary concepts for practicing 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

The research aims to explain the reality and the roots of the problem financial crisis and its impact on the performance of the Amman Stock Exchange, by testing three hypotheses, the first and the second relates to the performance of the Amman Stock Exchange and its sectors before and after the financial crisis. And the third examined the relationship between indirect foreign investment and the performance of Amman Stock Exchange.
     Hypothesis testing results of the first and second pointed to the existence of statistically significant differences for the performance of the stock market in general and in particular their performance for the period before and after the financial crisis. The third hypothesis resu

Abstract

       The research aims to identify  the  nature of  the relationship between the level of debt used  and economic  value  added  of companies listed on the Iraq Stock Exchange under the Contrast sizes of these companies , The research addressed the theoretical concepts associated with each of the debt financing , economic added value and Organization size With the use of financial techniques in the practical side to measure these variables, The research community Represent of  the shareholding companies listed on the Iraq Stock Exchange with a choice of intentionally sample of 24 joint stock companies representing&nbsp

       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

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The irony pushes us to inquire about what is in the text of contradiction, irony, suspense, and other acts of paradox, as well as a departure from what is logical, or familiar, that attracts the attention of the addressee, and this is what drives us to introspect the text and interrogate it in order to get to know the intended product of the text or its real or metaphorical intent. On the other hand, the irony is more in the literary text than in the scientific texts. Therefore, critics add the word literature to it in their definition.

 As it is represented by the paradox, we will seek to study the paradox of the title and the problematic that it may pose as the beginning of the text, and i

The primary purpose of the present research was to study the effect of polyvinyl chloride (PVC) powder content on ultrasonic wave velocity in PVC/Epoxy composites. The second part is concerned with the relations of dynamic elastic moduli with the ultrasonic wave velocities, to determine how ultrasonic waves can affect them.
Experimental data have been obtained using the sonic viewer (model -5217 A) device to generate two types of waves, longitudinal waves of frequency 63 kHz and transverse waves of frequency 33 kHz and to measure the transit time required for those waves to travel through individual sample.
The experimental results have shown that the propagation of the ultrasonic velocity increases directly with PVC content in the

The determination hardness in water raised to rivers caused several problem in the validity of the water used depends on where determination ions concentration calcium and magnesium in salts carbonate and sulfate , this possibility of separation between of these ions and the resulting impact on concentration and determination the degree of hardness water and appreciation between the insolvent water quality . It study the effect of the impact of concentration magnesium ion in determination the quality of the water has turned out to be Mg concentration more than 60% of the total content of hardness is borderline in hardness effect the determination. Adopted in this research determination the ions in two method titration by EDTA solution and

One of the most important phenomenon that occurs in sheet metal forming processes is the spring-back, which causes several geometrical alterations in the parts. The accurate prediction of springback after bending unloading is the key to the tool design, operation control, and precision estimate concerning the part geometry. This study investigated experimentally the effect of pretension in three rolling direction (0, 90, 45 degree) on the springback behavior of the yellow brass, sheet under V shape bending die. The pre-tension ranges from five different levels starting of 11% to 55% from the total strain in each rolling direction by regular increase of 11 %, then bent on a V-die 90 degree for the springback estimate. From experiment the