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.
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This study proposes a mathematical approach and numerical experiment for a simple solution of cardiac blood flow to the heart's blood vessels. A mathematical model of human blood flow through arterial branches was studied and calculated using the Navier-Stokes partial differential equation with finite element analysis (FEA) approach. Furthermore, FEA is applied to the steady flow of two-dimensional viscous liquids through different geometries. The validity of the computational method is determined by comparing numerical experiments with the results of the analysis of different functions. Numerical analysis showed that the highest blood flow velocity of 1.22 cm/s occurred in the center of the vessel which tends to be laminar and is influe
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This study presents, for the first time, an innovative Jet Plasma-assisted technique for the green synthesis of TiO₂@Ag core–shell nanoparticles using chard leaf extract as a natural reducing and stabilizing agent. The Jet Plasma provides a highly energetic environment that accelerates nucleation and core–shell formation at low temperatures without toxic precursors. The synthesized nanoparticles exhibited uniform and stable structures, as confirmed by comprehensive characterization techniques including X-ray diffraction (XRD), Fourier-transform infrared spectroscopy (FTIR), ultraviolet–visible (UV–Vis) spectroscopy, transmission electron microscopy (TEM), and zeta potential analysis. XRD patterns confirmed the crystalline anatase
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The effects of T-shaped fins on the improvement of phase change materials (PCM) melting are numerically investigated in vertical triple-tube storage containment. The PCM is held in the middle pipe of a triple-pipe heat exchanger while the heat transfer fluid flows through the internal and external pipes. The dimension effects of the T-shaped fins on the melting process of the PCM are investigated to determine the optimum case. Results indicate that while using T-shaped fins improves the melting performance of the PCM, the improvement potential is mainly governed by the fin’s body rather than the head. Hence, the proposed T-shaped fin did not noticeably improve melting at the bottom of the PCM domain; additionally, a flat fin is ad
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In this work, we first construct Hermite wavelets on the interval [0,1) with it’s product, Operational matrix of integration 2^k M×2^k M is derived, and used it for solving nonlinear Variational problems with reduced it to a system of algebric equations and aid of direct method. Finally, some examples are given to illustrate the efficiency and performance of presented method.
Humanity is confronted with a growing array of environmental challenges that demand immediate attention and cannot be disregarded. One of the issues the world faces is air pollution, which presents a significant risk to both the environment and human well-being. The capitalist system has a great impact on the exacerbation of air pollution and environmental deterioration. This impact is reflected in Caryl Churchill’s post-apocalyptic play Not Not Not Not Not Enough Oxygen (1971). The play presents a futuristic scenario in which humanity faces grave consequences due to the polluting practices of capitalism and the unsustainable exploitation of natural resources. It depicts a future in which environmental degradation drives people
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The study aims to investigate the effect of Al2O3 and Al additions to Nickel-base superalloys as a coating layer on oxidation resistance, and structural behavior of nickel superalloys such as IN 738 LC. Nickel-base superalloys are popular as base materials for hot components in industrial gas turbines such as blades due to their superior mechanical performance and high-temperature oxidation resistance, but the combustion gases' existence generates hot oxidation at high temperatures for long durations of time, resulting in corrosion of turbine blades which lead to massive economic losses. Turbine blades used in Iraqi electrical gas power stations require costly maintenance using traditional processes regularly. These blades are made
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