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 Arabic language has always been and still is the preoccupation of our scholars, both advanced and late, because of the amazing secrets that this language holds. What distinguished it from the rest of the languages ​​is that its owners speak with sounds that others are unable to pronounce, except by vigorous attempts, and these voices include za’, middle and extreme hamza, and ha’.

Die Tempusformen im Deutschen und Arabischen

يتناول البحث دراسة الأصوات في العربية وتقسيماتها بناءً على طبيعة جريان الهواء وانحباسه في مجرى النطق هي الأصوات التي لا ينحبس فيها الهواء انحباساً تاماً في مخرجها، بل يضيق المخرج بشكل يسمح للهواء بالمرور والاستمرار في الجريان وإحداث صوت "احتكاكي" مسموع.أمثلة على الأصوات المستمرة (الرخوة)

لطالما كانت وما زالت اللغة العربية الشغل الشاغل لعلمائنا متقدمين ومتأخرين، لما تحمله هذه اللغة من أسرار عجيبة، فمما امتازت به من بقية اللغات أنَّ أصحابها ينطقون بأصواتٍ لا يتمكن غيرهم من النطق بها، إلا بمحاولات حثيثة، ومن هذه الأصوات الظاء والهمزة المتوسطة والمتطرفة والحاء. وذكر مكي بن ابي طالب أنَّ الاصمعي قد ذكر أن صوت الثاء غير موجود لا في الفارسية ولا في الرومية وليس عند السريانية ذال. أمَّا العين و

     An infant incubator in the neonatal intensive care unit (NICU) is a medical instrument of care that provides oxygen, warmth and moisture to a newborn baby. Due to environmental conditions affecting the infants foster babies may experience discomfort and pain at some point. Thus, this study aimed to assess ambient air quality in neonatal incubators to improve the environmental quality of neonatal intensive care units and safety. Air pollutants concentrations consisting of particulate matter (pm2.5, pm10), hydrocarbons (HOCH), volatile organic compounds (VOC), air quality index (AQI), humidity and temperature, were measured at four selected Baghdad hospitals (Al-Karkh and Rusafa) . The results showed that the increase in rela

To achieve excellence in the quality of performance in school sports administration, which has suffered a lot of problems and constraints on the administrative system, supervision and education level as well as the regulatory environment and available resources available and contribute to the provision of some processors and overcome difficulties to participate in the formation of the individual good of itself and society through sports activities. Hence the importance came this study to create a reference to the quality of the performance criteria school sports from the perspective of supervisors (specialists and technicians) in the districts of breeding Baghdad, to be of help to all those involved in school sports and maintaining an excep

Arabic calligraphy has great importance in the printing designs that are often on the written character-based to perform functional goals and to achieve some of the aesthetic values ​​in design work, has led major developments in the field of computer manufacturing and design software for the design and layout to increase to deal with the programmed character for the purposes of typesetting has confronted this Find the Arab character programmed for the purposes of typesetting for the detection of the most important design interventions that underwent the Arabic letter written to turn it into a programmed image intended for the purposes of the printing and typesetting has been addressed in the context of which the theoretical types of

This paper studies the demonstratives as deictic expressions in Standard Arabic and English by outlining their phonological, syntactic and semantic properties in the two languages. On the basis of the outcome of this outline, a contrastive study of the linguistic properties of this group of deictic expressions in the two languages is conducted next. The aim is to find out what generalizations could be made from the results of this contrastive study.

Objective: This study aimed to evaluate the effect of coating titanium (Ti) dental implant with polyether ketone ketone (PEKK) polymer using magnetron sputtering on osseointegration, trying to overcome some of the problems associated with Ti alloys. Material and Methods: Implants were prepared from grade (II) commercially pure titanium (CP Ti), then laser was used to induce roughness on the surface of Ti. PEKK was deposited on the surface of Ti implants by radiofrequency (RF) magnetron sputtering technique. The implants were divided in to three groups: without coating (Ls), with PEKK coating using argon (Ar) as sputtering gas (Ls-PEKK-Ar), and with PEKK coating using nitrogen (N) as sputtering gas (Ls-PEKK-N). All the implants were implante