The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

The optical properties for the components CuIn(SexTe1-x)2 thin films with both values of selenium content (x) [0.4 and 0.6] are studied. The films have been prepared by the vacuum thermal evaporation method with thickness of (250±5nm) on glass substrates. From the transmittance and absorbance spectra within the range of wavelength (400-900)nm, we determined the forbidden optical energy gap (Egopt) and the constant (B). From the studyingthe relation between absorption coefficient (α) photon energy, we determined the tails width inside the energy gap.
The results showed that the optical transition is direct; we also found that the optical energy gap increases with annealing temperature and selenium content (x). However, the width of l

The dynamical behavior of a two-dimensional continuous time dynamical system describing by a prey predator model is investigated. By means of constructing suitable Lyapunov functional, sufficient condition is derived for the global asymptotic stability of the positive equilibrium of the system. The Hopf bifurcation analysis is carried out. The numerical simulations are used to study the effect of periodic forcing in two different parameters. The results of simulations show that the model under the effects of periodic forcing in two different parameters, with or without phase difference, could exhibit chaotic dynamics for realistic and biologically feasible parametric values.

The research targets study of influence of additives on sand mold’s properties and, consequently, on
that of carbon steel CK45 casts produced by three molds. Three materials were selected for addition
to sand mix at weight percentages. These are sodium carbonates, glycerin and oat flour. Sand molds
of studied properties were produced to get casts from such molds. The required tests were made to
find the best additives with respect to properties of cast. ANSYS software is used to demonstrate
the stresses distribution of each produced materials. It is shown that the mechanical properties of
casts produced is improved highly with sodium carbonates and is less with oat flour and it is seem a
few with glycerin additives

In this paper, the Reliability Analysis with utilizing a Monte Carlo simulation (MCS) process was conducted on the equation of the collapse potential predicted by ANN to study its reliability when utilized in a situation of soil that has uncertainty in its properties. The prediction equation utilized in this study was developed previously by the authors. The probabilities of failure were then plotted against a range of uncertainties expressed in terms of coefficient of variation. As a result of reliability analysis, it was found that the collapse potential equation showed a high degree of reliability in case of uncertainty in gypseous sandy soil properties within the specified coefficient of variation (COV) for each property. When t

The hydatid materials were collected and studied, so they were contained 50 fertile human hydatid cases {33 (66%) females and 17 (34%) males}. They were collected from Al-Ramadi General Hospital during the period from December, 2003 to July, 2004 .Cysts were observed in 40 (80%) from the liver, 5 (10%) from the lungs, 3 (6%) from the kidney and 2 (4%) cysts from urinary bladder. The specimens were taken from patients of different ages. The in vitro viability of protoscoleces was assessed on the basis of flame cell activity and eosein exclusion, which were considered as criteria to determine the death or viability of protoscoleces. In addition to this movement (flame cell activity), another motility like constriction – relaxatio

Salt stress negatively affects germination and seedling growth. Sorghum cultivars (Bohuth70, Inqath and Rabeh), seed soaking in dry yeast extract (3, 6 and 9 g l-1) in addition to dry seeds and electrical conductivity (4, 10 and 16 dS m-1) were studied. Traits of germination ratio at first and final counts, lengths of radicle and plumule, seedling dry weight and seedling vigour index were studied. The cultivar of Bohuth70 and concentration of yeast extract (9 g l-1) were superior at all studied traits, while all traits values were reduced with increased saline stress. The combination (Bohuth70×9×4) was superior to most other treatments at first and final counts, radicle length and seedling dry weight, while superiority of plumule length a

The main object of this article is to study and introduce a subclass of meromorphic univalent functions with fixed second positive defined by q-differed operator. Coefficient bounds, distortion and Growth theorems, and various are  the obtained results.