The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

Background: The possibility of converting the organic fraction of municipal solid waste to mature compost using the composting bin method was studied. Nine distinct treatments were created by combining municipal solid waste (MSW) with animal waste (3:1, 2:1), poultry manure (3:1, 2:1), mixed waste (2:1:1), agricultural waste (dry leaves), biocont (Trichoderm hazarium), and humic acid. Weekly monitoring of temperature, pH, EC, organic matter (OM percent), and the C/N ratio was performed, and macronutrients (N, P, K) were measured. Trace elements, including heavy metals (Cd and Pb), were tested in the first and final weeks of maturity. Results: Temperatures in the first days of composting reached the thermophilic phase in MSW compost

Background: The possibility of converting the organic fraction of municipal solid waste to mature compost using the composting bin method was studied. Nine distinct treatments were created by combining municipal solid waste (MSW) with animal waste (3:1, 2:1), poultry manure (3:1, 2:1), mixed waste (2:1:1), agricultural waste (dry leaves), biocont (Trichoderm hazarium), and humic acid. Weekly monitoring of temperature, pH, EC, organic matter (OM percent), and the C/N ratio was performed, and macronutrients (N, P, K) were measured. Trace elements, including heavy metals (Cd and Pb), were tested in the first and final weeks of maturity. Results: Temperatures in the first days of composting reached the thermophilic phase in MSW compost

In the present study a new synthesis method has been introduced for the decoration of platinum(Pt) on the functionalized graphene nanoplatelet (GNP) and also highlighted the preparation method of nanofluids. GNP–Pt uniform nanocomposite was produced from a simple chemical reaction procedure, which included acid treatment for functionalization of GNP. The surface characterization was performed by various techniques such as XRD, FESEMand TEM. The effective thermal conductivity, density, viscosity, specific heat capacity and stability of functionalized GNP–Pt water based nanofluids were investigated in different instruments. The GNP–Pt hybrid nanofluids were prepared by dispersing the nanocomposite in base fluid without adding any surfac

The last decade has seen a variety of modifications of glass-ionomer cements (GICs), such as inclusion of bioactive glass particles and dispensing systems. Hence, the aim was to systematically evaluate effect of mixing modes and presence of reactive glass additives on the physical properties of several GICs.

Cadmium sulfide (CdS) nanocrystalline thin films have been prepared by chemical bath deposition (CBD) technique on commercial glass substrates at 70ºC temperature. Cadmium chloride (CdCl₂) as a source of cadmium (Cd), thiourea (CS(NH₂)₂) as a source of sulfur and ammonia solution (NH₄OH) were added to maintain the pH value of the solution at 10. The characterization of thin films was carried out through the structural and optical properties by X-ray diffraction (XRD) and UV-VIS spectroscopy. A UV-VIS optical spectroscopy study was carried out to determine the band gap of the nanocrystalline CdS thin film and it showed a blue shift with respect to the bulk value (from 3.9 - 2.4eV). In present w

Abstract

The Paper highlights on one of the main activities in marketing management. That is the internal marketing in the commercial banks and its relationship with the quality services offered to satisfy customers needs and wishes in order to reach he ultimate objectives of those banks. Two state and five private banks in Basrah city (Iraq) were taken in a field study. The survey covered the opinions of (184) state bank employees and (158) clients . The analysis of the survey shows that there is a strong relationship between the internal marketing ( in the banks covered by the survey) and the quality of banking objective services and the private banks show greater interest and concern to the internal ma

A descriptive evaluation study is conducted on primary health care centers in Baghdad City in order to
evaluate the organization structure as component of quality improvement of maternal and child health promotion
from April 10th 2012 to May20th 2013. A total of (22) primary health care centers. Study instrument was
comprised of three questionnaires and overall items included in these questionnaire were (65) items. Data are
collected through the utilization of the developed questionnaire and the interview technique as means of data
collection. Data are analyzed through the application of descriptive statistical data analysis methods which
includes the measurement of the frequencies, percentages, and computation of mean