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

The aim of this paper is to determine the effect of nostalgia marketing on consumers’ purchase intention and demographic factors. Nostalgia marketing is one of the marketing ideas that some organizations use it to attract customers by evoking memories or heritage in their minds. This method would affect the emotions and feelings of people, which may raise their desire to buy. The questionnaire was used as a tool for data collection, and it was distributed to a random sample of 512 individuals. A sample is a group of individuals who have seen small sculptures displayed in shops inside Babylon Mall in Baghdad. The small sculptures show the life of Baghdadis in the fifties and sixties of the last century. Statistical software was used for

<span lang="EN-US">The use of bio-signals analysis in human-robot interaction is rapidly increasing. There is an urgent demand for it in various applications, including health care, rehabilitation, research, technology, and manufacturing. Despite several state-of-the-art bio-signals analyses in human-robot interaction (HRI) research, it is unclear which one is the best. In this paper, the following topics will be discussed: robotic systems should be given priority in the rehabilitation and aid of amputees and disabled people; second, domains of feature extraction approaches now in use, which are divided into three main sections (time, frequency, and time-frequency). The various domains will be discussed, then a discussion of e

This study sought to give a general picture of the organizations and formations of the ground forces of the Abbasid army in its first era, in preparation and armament and continuous development of the mechanisms to help maintain the moral and spiritual morale in the fighting.
Therefore, the caliphs' interest in building the army, organizing it, arming it, choosing competent leaders, and providing them with various weapons in terms of production and storage, as well as taking care of fortifying the cities and gaps in determination and determination, and embarked on construction and restoration, where amazing speed and acted according to the circumstances. During the first Abbasid era, there were significant developments in the military

Many letters and theses written on the subject of consensus, as well as in measurement,
But we tried to address a topic of consensus

Building a blind measuring guide.
 We have tried to explain the meaning of convening, then the statement of consensus in language and terminology and then the statement of measurement
Also, we have shown the types of consensus mentioned by the jurists, and this is how much was in the first topic, either
The second section included the statement of the doctrines of the blind in the matter, and then the evidence of each doctrine and discussed.
We followed it with the most correct opinion statement and concluded the research with some of the conclusions we reached through
search.

The aim of the research is to identify the international accounting standards and accounting standards for Islamic banks, and to analyze the most important problems in the application of Islamic accounting standards, as well as to analyze some of the principles and methods used in the application of accounting standards in Islamic banks. The research was built on three hypotheses, the first being (there is a tangible impact on the application of international accounting standards for banks’ management of liquidity, achieving profits, maintaining property rights and fulfilling their obligations), and the second (the bank facing obstacles using Islamic accounting standards, as it is expected that when using Islamic accounting standar

Nanoparticles have gained considerable interest in recent times for oil recovery purposes owing to significant capabilities in wettability alteration of reservoir rocks. Wettability is a key factor controlling displacement efficiency and ultimate recovery of oil. The present study investigates the influence of zirconium (IV) oxide (ZrO2) and nickel (II) oxide (NiO) nanoparticles on the wetting preference of fractured (oil-wet) limestone formations. Wettability was assessed through SEM, AFM and contact angle. The potentials of the nanoparticles to alter oil-wet calcite substrates water wet, was experimentally tested at low nanoparticle concentrations (0.004–0.05 wt%). Quite similar behaviour was observed for both nanoparticles at the same

Hydrophobic silica aerogels were successfully preparation by an ambient pressure drying method from sodium silicate (Na2SiO3) with different pH values (5, 6, 7, 8, 9 and 10). In this study, acidic HCl (1M), a basic NH4OH (1M) were selected as a catalyst to perform the surface modification in a TMCS (trimethylchlorosilane) solution. The surface chemical modification of the aerogels was assured by the Fourier transform infrared (FTIR) spectroscopic studies. Other physical properties, such as pore volume and pore size and specific surface area were determined by Brunauer-Emmett- Teller (BET) method. The effect of pH values on the bulk density of aerogel. The sol–gel parameter pH value in the sol, have marked effects on the physical proper