The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

Unlike fault diagnosis approaches based on the direct analysis of current and voltage signals, this paper proposes a diagnosis of induction motor faults through monitoring the variations in motor's parameters when it is subjected to an open circuit or short circuit faults. These parameters include stator and rotor resistances, self-inductances, and mutual inductance. The genetic algorithm and the trust-region method are used for the estimation process. Simulation results confirm the efficiency of both the genetic algorithm and the trust-region method in estimating the motor parameters; however, better performance in terms of estimation time is obtained when the trust-region method is adopted. The results also show the po

         The main objective of this research is to design and select a composite plate to be used in fabricating wing skins of light unman air vehicle (UAV). The mechanical properties, weight and cost are the basis criteria of this selection. The fiber volume fraction, fillers and type of fiber with three levels for each were considered to optimize the composite plate selection. Finite element method was used to investigate the stress distribution on the wing at cruise flight condition in addition to estimate the maximum stress. An experiments plan has been designed to get the data on the basis of Taguchi technique. The most effective parameters at the process to be find out by employing L₉

     In the current study, the emission spectra generated from clove were measured under normal atmospheric pressure with different laser energies. Clove is used as a source of essential oil in herbal medicine, in particular as a dynamic analgesic oil in dental and other diseases. For aromatherapy, Antiseptic, antiviral, and antimicrobial agents are also packaged with cloves. Compounds that reduce inflammation tend to battle sore throats, cold, and cough as they display so many advantages. The measured spectrum reveals distinctive lines of clove’s chemical elements. X-ray fluorescent (XRF) and atomic absorption spectrometry (AAS) were used to measure the spectrum generated or absorbed by detecting the presence of va

Psoriasis is a common, chronic, immune-mediated skin disease with systemic pro-inflammatory activation.  This study was designed to estimate the level of two cytokines, Interleukin-36 (IL-36) and Interleukin-10 (IL-10), in psoriasis female patients. The study was accomplished on 50 Iraqi patients with psoriasis who were referred to the consulting clinic at Al-Yarmouk Teaching Hospital during the period from November 2018 to March 2019. These patients were diagnosed under the supervision of dermatologists. For the purpose of comparison, the study included 30 healthy women as a healthy control group. The serum levels of cytokines  were measured using the enzyme-linked immunosorbent technique (ELISA).The results of this study show

The catalytic cracking of three feeds of extract lubricating oil, that produced as a by-product from the process of furfural extraction of lubricating oil base stock in AL-Dura refinery at different operating condition, were carried out at a fixed bed laboratory reactor. The initial boiling point for these feeds was 140 ºC for sample (1), 86 ºC for sample (2) and 80 ºC for sample (3). The catalytic cracking processes were carried out at temperature range 325-400 ºC and initially at atmospheric pressure after 30 minutes over 9.88 % HY-zeolite catalyst load. The comparison between the conversion at different operating conditions of catalytic cracking processes indicates that a high yield was obtained at 375°C, according to gasoline pr

Polymeric hollow fiber membrane is produced by a physical process called wet or dry/wet phase inversion; a technique includes many steps and depends on different factors (starting from selecting materials, end with post-treatment of hollow fiber membrane locally manufactured). This review highlights the most significant factors that affect and control the characterization and structure of ultrafiltration hollow fiber membranes used in different applications.    

   Three different types of polymers (polysulfone PSF, polyethersulfone PES or polyvinyl chloride PVC) were considered to study morphology change and structure of hollow fiber membranes in this review. These hollow fiber membranes were manufactured with different pro