The economical design of plate loaded by pressure can be obtained by using stiffeners instead of increasing the thickness of plate. The main subject of this work is to obtain the effect of stiffener height on the maximum stress in the plate subjected to pressure load. Different plate-stiffener sets are selected to find the effects of stiffener thickness, plate dimensions and pressure, on the optimum stiffener height. The models under consideration are square plates clamped rigidly from four edges. Finite Element method is used to analyze 160 different models by using the Finite Element software package ANSYS version 11. Another analysis method based on maximum stress equation is used to analyze 30 models. The graphical comparison of results

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

This study has been undertaken to postulate the mechanism of impact test at low velocities. Thin-walled tubes of 100Cr6 were deformed under axial compression. In the present work there are seven velocities (4.429,4.652,5.240,5.600,5.942,6.264, 6.569) m\sec were applied to show how they effect the load, change in length, also the kinetic energy. However, the comparison between the obtained results and the other studies (Alexandar[3] , Abramowicz[4], Ayad[5]) was made the present work and Ayad data show good agreement. Load, change in length, kinetic energy were determined to understand the impact test.

Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

In this paper, the behavior of spliced steel girders under static loading is investigated. A group of seven steel I-girders were tested experimentally. Two concentrated loads were applied to each specimen at third points and the load was increased incrementally up to the yield of the specimen. Two types of splices were considered; the bearing type and the friction-grip type splices. For comparison, an analytical study was made for the tested girders in which the finite element analysis program (Abaqus) was used for analysis. It was found that the maximum test load for spliced girders with bearing type splices was in the range of (34%) to (67%) of the maximum test load for the reference girder. For girders spliced by using friction-grip t

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

Many economists believe that the development and promotion of small and medium-sized enterprises is one of the most important sources of economic and social development in countries in general and in developing countries in particular. This is considered to be an essential starting point for increasing production capacity and contributing to tackling poverty and unemployment. In view of the importance of these projects, most developing countries have concentrated their efforts on them. They have encouraged the establishment of small and medium industries, especially after they have proved their ability and efficiency in dealing with the major problems facing different economies.

The banking system plays an important role by finan