The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

The study of vegetative change of cities is one of the most important studies related to human life because of its direct correlation with the temporal conditions that occur. These include the economic problems that force people to move and look for job opportunities in the city, which leads to an increase in the population density of cities, especially for cities with an important economic and administrative location as in the capital city of Baghdad. In this study, the effect of the increasing in population density was analyzed on the urban planning of Baghdad city. The decreasing in vegetation was due to the increasing of urban areas on the outskirts of the city, which led to an increase in its area. Moreover, urban cities increased t

The performance of sewage pumps stations affected by many factors through its work time which produce undesired transportation efficiency. This paper is focus on the use of artificial neural network and multiple linear regression (MLR) models for prediction the major sewage pump station in Baghdad city. The data used in this work were obtained from Al-Habibia sewage pump station during specified records- three years in Al-Karkh district, Baghdad. Pumping capability of the stations was recognized by considering the influent input importance of discharge, total suspended solids (TSS) and biological oxygen demand (BOD).  In addition, the chemical oxygen demands (COD), pH and chloride (Cl). The proposed model performanc

Synthesis and study liquid crystalline properties of new compounds with terminal groups of amides ([III]a-c,[IV]a-c and [VI]n), alkoxy series[V]n or ester with azo linkage ([IX]a-c and[X]a-c) containing thaizole ring. These series were synthesized by many steps starting from 4- hydroxyacetophenone or 4-aminoacetophenone. The synthesized compounds were characterized using melting points, FTIR, C.H.N.S analysis and for some of them 1H NMR spectroscopy. The liquid crystalline properties were studied by hot stage polarizing microscopy and differential scanning calorimetry DSC. All compounds of series [III]a-c,[IV]a-c and compounds [V]n showed enantiotropic liquid crystal. While the series [VI]n showed nematic mesomorphism except [VI]8 did not s

The ejector refrigeration system is a desirable choice to reduce energy consumption. A Computational Fluid Dynamics CFD simulation using the ANSYS package was performed to investigate the flow inside the ejector and determine the performance of a small-scale steam ejector. The experimental results showed that at the nozzle throat diameter of 2.6 mm and the evaporator temperature of 10^oC, increasing boiler temperature from 110^oC to 140^oC decreases the entrainment ratio by 66.25%. At the boiler temperature of 120^oC, increasing the evaporator temperature from 7.5 to 15 ^oC increases the entrainment ratio by 65.57%. While at the boiler temperature of 120^oC and

In this research, experimental and numerical studies were carried out to investigate the performance of encased glass-fiber-reinforced polymer (GFRP) beams under fire. The test specimens were divided into two peer groups to be tested under the effect of ambient and elevated temperatures. The first group was statically tested to investigate the monotonic behavior of the specimens. The second group was exposed to fire loading first and then statically tested to explore the residual behavior of the burned specimens. Adding shear connectors and web stiffeners to the GFRP beam was the main parameter in this investigation. Moreover, service loads were applied to the tested beams during the fire. Utilizing shear connectors, web stiffeners,

In this research, experimental and numerical studies were carried out to investigate the performance of encased glass-fiber-reinforced polymer (GFRP) beams under fire. The test specimens were divided into two peer groups to be tested under the effect of ambient and elevated temperatures. The first group was statically tested to investigate the monotonic behavior of the specimens. The second group was exposed to fire loading first and then statically tested to explore the residual behavior of the burned specimens. Adding shear connectors and web stiffeners to the GFRP beam was the main parameter in this investigation. Moreover, service loads were applied to the tested beams during the fire. Utilizing shear connectors, web stiffeners,

Background This in vitro study compares a self-etch primer (SEP) to an etch-and-rinse (EaR) for bonding sapphire brackets by evaluation of the enamel etch-pattern, shear bond strength, amount of remnant adhesive and enamel surface damage following thermal and fatigue cyclic loading. Material and Methods Ceramic (sapphire) brackets were bonded to 80 extracted human premolars using two enamel etching protocols: conventional EaR using 37% phosphoric acid (PA) gel (control), and a SEP (Transbond Plus). Each group was subdivided into two subgroups (n=20 teeth) according to the time of bracket debonding: after 24 h water storage or following 5000 thermo-cycles plus 5000 cycles fatigue loading, to determine the shear bond strength (SBS), adhesive

Background: This in vitro study compares a self-etch primer (SEP) to an etch-and-rinse (EaR) for bonding sapphire brackets by evaluation of the enamel etch-pattern, shear bond strength, amount of remnant adhesive and enamel surface damage following thermal and fatigue cyclic loading. Material and Methods: Ceramic (sapphire) brackets were bonded to 80 extracted human premolars using two enamel etching protocols: conventional EaR using 37% phosphoric acid (PA) gel (control), and a SEP (Transbond Plus). Each group was subdivided into two subgroups (n=20 teeth) according to the time of bracket debonding: after 24 h water storage or following 5000 thermo-cycles plus 5000 cycles fatigue loading, to determine the shear bond strength (SBS), adhesiv