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

Radial density distribution function of one particle D(r1) was calculated for main orbital of carbon atom and carbon like ions (N+ and B- ) by using the Partitioning technique .The results presented for K and L shells for the Carbon atom and negative ion of Boron and positive ion for nitrogen ion . We observed that as atomic number increases the probability of existence of electrons near the nucleus increases and the maximum of the location r1 decreases. In this research the Hartree-fock wavefunctions have been computed using Mathcad computer software .

The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

The current research discusses “The impact of the critical factors for the transfer of knowledge on opportunities and strategic success ", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in impact, in order to test the hypotheses I used a fiel

Ricinus communis L. is an important medical plant hence it contains many active compounds. The aim of this research is to study the effect of plant growth regulators on callus induction and Rutin concentration. A combination of Benzyle adenine (BA) and Indol Acetic acid (IAA) at (0.0,1.0,2.0) mg/L was added to the media, the highest fresh weight of the induced callus from stem explant was (4.97) gr . at (1.0,1.0) mg/L BA and IAA consenquently the same combination gave the highest dry weight of callus (0.42) gr. while the combination at (2.0,1.0) mg/L BA and IAA gave the highest fresh weight of induced callus from Leaves explant (5.28) gr., then (2.0,1.0) mg/L BA and IAA gave the highest dry weight for callus induced from leaves at (0.55

Cognitive methods play the role of regulator of the human environment for its direct relationship with sensory stimuli and stimuli associated with the organization of information and ideas and their preparation for use in subsequent situations. These methods determine the characteristic or ideal way of individual personality in the differentiation and integration of attitudes or cognitive field to which he is exposed. Therefore, the research aimed at the level of psychological stress and its relation to some personal characteristics that show the personality of the artist or the students of art.

Current research aims to.

1. Identifying the extent of psychological stress and its relation to the personal ch

This research had been conducted to investigate response of two Antirrhinum majus L. varieties, tall and dwarf variety to foliar application of Indole 3-acetic acid and Benzyladenin at (0, 60, 120, 180, 240 ppm), through plant height, fresh weight, dry weight of shoot, length of inflorescence (raceme), number of flowering buds per raceme and chlorophyll content in leaves at complete flowering stage.

Results of treatment of the tall variety with IAA and BA showed that IAA had the highest significant increase in plant height, while BA had the highest significant increase in chlorophyll content .Increasing concentrations of both IAA and BA resulted a significant increase in all growth parameters, this was obvious in floweri

The press release plays an important role in understanding and recognizing the policy of governments by the public in managing the state, especially in times of crises, as it helps to clarify the position of the government and its decisions.In addition, it is considered as one of the most important tools of communication between the government and its public at the present time.
In light of the technical developments and adopting modern mechanisms in transferring of what is issued by the government, the press release has been edited and published electronically; and helps in the success of this transfer speed and knowledge of the reactions of the masses towards the implications,In a crisis like the Basrah crisis in particular, the Ira

Background: Visceral Leishmaniasis( VL ) is a systemic infection of the reticulo- endothelial system that could affect the immune system and biochemical parameters like the concentration of Copper which may be significantly hanged .
Objective: The study aims to evaluate the level of cytokines (INF- γ ,IL-10 ) and trace element (Cu ) in Visceral Leishmaniasis in children after diagnosis .
patients and Methods: A total of 98 children, whose their ages ranged (6 menthes -5 years) were attending the Central Public Health Laboratory and Teaching Laboratories of Medical City, who were suspected to be infected with kala- azar, who were diagnosed by both IFAT technique and Rapid Kala-azar (r-K39) detecting test and trying to evaluate the

The Court of Cassation is a court of law that monitors the lower courts by reviewing the judgments and decisions issued by these courts, and the fact that their control is on the side of the legal to judge the penal. It monitors the commitment of the courts' compliance with the proper and formal rules of law. In some cases, are errors chop terms and criminal to the facts of the case are subject to the jurisdiction of the Court of Cassation and not to the Court of Cassation, except to the extent that they cause the provisions through which the Court of Cassation can impose control over the facts of the criminal case and the outcome of the Court topic The subject of the results, and thus the legal aspect of the criminal case is the place t