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 work, and the research problem centers around the "lack of a report On evaluating the commitment of the Federal Bureau of Financial Supervision's employees to the ethics of the auditing profession according to the INTOSAI standard (ISSAI4000) (compliance auditing). To identify the quality of auditing and the methods of measuring it. The research concluded a number of conclusions, the most important of which is that compliance with the rules of professional ethics contributes to providing Audit work in a timely manner as well as making the information presented in the auditor’s report comprehensive, effective and efficient, in addition to the auditor’s ability to be free from non-professional influences in the performance of his work and his ability to maintain his political neutrality while carrying out his work. The research also reached a set of recommendations, the most important of which is the necessity of developing and strengthening the rules of professional ethics, defining policies, and training sergeants to enhance their capabilities to face the problems they face. In addition to the need for the oversight authorities to ascertain the extent of the censor's commitment to his independence in his thinking and impartiality, and to verify the extent to which the censor works with integrity and objectivity, away from side effects.
A liquid membrane process of Alkaloids extraction from Datura Innoxia solution was studied applying pertraction process in rotating discs contactor (RDC). Decane as a liquid membrane and dilute sulphuric acid as stripping solution were used. The effect of the fundamental parameters influencing the transport process, eg type of solvent used, effect of disks speed, amount of liquid membrane and effect of pH for feed and strip solution. The transport of alkaloids was analysed on the basis of kinetic laws of two consecutive irreversible first order reactions. Thus, the kinetic parameters (k1, k1,, tmax, and) for the transport of alkaloids were determined. The effect of organic membrane type on percentage of Alkaloids transport was found to be i
... Show MoreThe permeable reactive barrier (PRB) is one of the promising innovative in situ groundwater remediation technologies, in removing of copper from a contaminated shallow aquifer. The 1:1- mixture of waste foundry sand (WFS) and Kerbala’s sand (KS) was used for PRB. The WFS was represented the reactivity material while KS used to increase the permeability of PRB only. However, Fourier-transform infrared (FTIR) analysis proved that the carboxylic and alkyl halides groups are responsible for the sorption of copper onto WFS. Batch tests have been performed to characterize the equilibrium sorption properties of the (WFS+KS) mix in copper- containing aqueous
solutions. The sorption data for Cu+2 ions, obtained by batch experiments, have be
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Thin-walled members are increasingly used in structural applications, especially in light structures like in constructions and aircraft structures because of their high strength-to-weight ratio. Perforations are often made on these structures for reducing weight and to facilitate the services and maintenance works like in aircraft wing ribs. This type of structures suffers from buckling phenomena due to its dimensions, and this suffering increases with the presence of holes in it. This study investigated experimentally and numerically the buckling behavior of aluminum alloy 6061-O thin-walled lipped channel beam with specific holes subjected to compression load. A nonlinear finite elements analysis was used to obtain the
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In this paper, a numerical model for fluid-structure interaction (FSI) analysis is developed for investigating the aeroelastic response of a single wind turbine blade. The Blade Element Momentum (BEM) theory was adopted to calculate the aerodynamic forces considering the effects of wind shear and tower shadow. The wind turbine blade was modeled as a rotating cantilever beam discretized using Finite Element Method (FEM) to analyze the deformation and vibration of the blade. The aeroelastic response of the blade was obtained by coupling these aerodynamic and structural models using a coupled BEM-FEM program written in MATLAB. The governing FSI equations of motion are iteratively calculated at each time step, through exchanging data between
... Show MoreEndometriosis is a painful disease that affects around 5% of women of reproductive age. In endometriosis, ectopic endometrial cells or seeded endometrial debris grow in abnormal locations including the peritoneal cavity. Common manifestations of endometriosis include dyspareunia, dysmenorrhea, chronic pelvic pain and often infertility and symptomatic relief or surgical removal are mainstays of treatment. Endometriosis both promotes and responds to estrogen imbalance, leading to intestinal bacterial estrobolome dysregulation and a subsequent induction of inflammation.
In the current study, we investigated the linkage be
Background: Oral lichen planus is one of the most common dermatological diseases presenting in the oral cavity. Hence, viral infection of the oral mucosa may be involved in the pathogenesis of oral lichen planus, Taking in to consideration the oncogenic potential of HSV-1, this study aimed to assess the presence of Herpes Simplex Virus type one by direct immunoflourescent in oral lichen planus. This study aimed to assess the presence of HSV type1 by direct immunofluorescent in histopathologically diagnosed OLP Material and Method: Twenty formalin fixed embedded tissue blocks of oral lichen planus with 2 Positive control cases were taken from patients having infection with herpes labialis, US Biological herpes simplex virus-1 Glycoprotein
... Show MoreAddressed the problem of the research is marked: (Performing processors for the time between Impressionism and superrealism) the concept of time and how to submit artwork. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. Then determine the research objectives of (detection processors performing to the concept of time in works of art in each of Impressionism and superrealism. And a comparison between them to reveal similarities and differences), followed by the establishment of boundaries Find three (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theore
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The issue of penalized regression model has received considerable critical attention to variable selection. It plays an essential role in dealing with high dimensional data. Arctangent denoted by the Atan penalty has been used in both estimation and variable selection as an efficient method recently. However, the Atan penalty is very sensitive to outliers in response to variables or heavy-tailed error distribution. While the least absolute deviation is a good method to get robustness in regression estimation. The specific objective of this research is to propose a robust Atan estimator from combining these two ideas at once. Simulation experiments and real data applications show that the proposed LAD-Atan estimator
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تصف هذه الدراسة تطوير تقنية سهلة ورخيصة ودقيقة وسريعة لقياس 4-اثيل فينول وتنطوي الطريقة الأولية على تحويل -3 نيترو انيلين إلى ملح ديازونيوم ثم التفاعل مع 4 - إثيل فينول في وسط قلوي.المعقد المتكون هو أصفر اللون وله امتصاص عند اعلى طول موجي عند 426 nm. ويتبع قانون بير في مدى خطي قدره 5-12 μg mL-1 مع معامل ارتباط قدره 0.994 وامتصاص مولاري 6.0024x10^3 L.mol-1.cm-1 وتم استُخدِام تقنية نقطة السحابة لقياس كميات قليلة جدا من الفينول باس
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This work describes the development of new spectrophotometric techniques for 3-aminophenol assessment. The first technique involves using benzidine in an alkaline solution to convert 3-aminophenol into a colored complex. The produced complex has a red color with an absorbance of 462 nm. Between the concentration range 5–14 μg mL−1, Beer's law is obeyed with a correlation coefficient (R2) of 0.99781, a limit of detection (LOD) of 0.0423 μg mL−1, and a limit of quantification (LOQ) of 0.1411 μg mL−1. The recovery was between 87.2–95.43%, the relative standard deviation (%RSD) was 2.40–3.31% and the molar absorptivity was 3.545 × 103 L mol−1 cm−1. Secondly, cloud point extraction (CPE) was used to determ
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