Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

سمير خلف فياض * و محسن طالب د.نوال عزت عبد اللطيف*, مجلة الهندسة والتكنولوجيا, 2010

Polymers, being one of the most important materials in dentistry, offer great physical and mechanical qualities, as well as good biocompatibility. Aim of this study was done to evaluate the Polyetherketoneketone and Polyetherketoneketone polymer composite material used as dental implant through tensile strength, Fourier Transform Infrared analysis FTIR, and wettability). Polyetherketoneketone composites (Polyetherketoneketone and Strontium-containing hydroxyapatite) with selected weight percentage ratios of (0, 10%, 20%, 30%), were fabricated using a compression molding technique”, The study involved Samples preparation (sheets) shaped and form into the desired shape according to standard for tests which included tensile strength,

  Two arylenedisuccinamic acids, namely 1,4-phenylene-disuccinamic acid and 4,4'biphenyl-disuccinamic acid were prepared from the reaction of two moles of succinic anhydride with one mole of 1,4-phenylenediamine dihydrochloride and beinzidine respectively.Dehydration of arylenedisuccinamic acid in the pressence of polyvinyl alcohol (PVA) and catalytic amount of concentrated.H2SO4,gives N,N'-arylenedisuccinimidesPVAcomposite polymers. Dehydration of arylenedisuccinamic acid (without PVA) in the pressence of catalytic amount of conc. H2SO4 gives N,N'-arylenedisuccinimides. Arylenedisuccinamic acid and arylenedisuccinimides characterized by CHN-analysis,FT.IR and 1H,C13-NMR.Spectral analysis

    Cadmium-tin oxide (CSO) thin films were fabricated by spray pyrolysis method at different substrate temperatures (T_s). The results showed a significant effect of T_s on the surface morphology and the electrical properties, which in turn has a significant effect on sensor gas sensitivity. The sample prepared at 400 °C appeared in the form of a donut shape, which has the best ozone sensitivity. No ozone sensitivity appeared in-dark, while showed good sensitivity when illuminated with UV at room temperature (RT). The study showed that the photon exposure method can substitute for the conventional method of sensors heating.

The primary objective of this study was to identify the mechanisms for the development and propagation of longitudinal cracks that initiate at the surface of composite pavement. In this study the finite element program ANSYS version (5.4) was used and the model worked out using this program has the ability to analyze a composite pavement structure of different layer properties. Also, the aim of this study was modeling and analyzing of the composite pavement structure with the physical presence of crack induced in concrete underlying layer. The results obtained indicates that increasing the thickness of the asphalt layer tends to decrease the stress intensity factor, which may be attributed to the rapidly decrease of horizontal tensile st

A particulate composite material was prepared by adding the Titanium dioxide (TiO2) with a particle size of (75-150) µm to Epoxy resin at weight percentage of (10%,20%,30%,40%,50%).The following some mechanical properties were studied,fracture toughness, hardness.casting preparation methods were used in this study includes preparing plate of matrix and composites. specimens were prepared according to ASTM for the Mechanical properties tests. After that Another samples were heat treated for three and six hour at 65C?. Fracture toughness (Kic) represent for stress intensity factor results were showed that the curve of three hours aging increases in fracture toughness (Kic) for composites but for six hours aging increases fracture tough