The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research contains some conclusions and recommendations.
This paper presents the effect of relativistic and ponderomotive nonlinearity on cross-focusing of two intense laser beams in a collisionless and unmagnetized plasma. It should be noted here that while considering the self-focusing due to relativistic electron mass variation, the electron ponderomotive density depression in the channel may also be important. Therefore/these two nonlinearties may simultaneously affect the self-focusing process. These nonlinearities depend not only on the intensity of one laser but also on the second laser. Therefore, one laser beam affects the dynamics of the second beam and hence the process of cross-focusing takes place. The electric field amplitude of the excited electron plasma wave (EPW) has been cal
... Show MoreReinforced concrete (RC) beams containing a longitudinal cavity have become an innovative development and advantage for economic purposes of light-weight members without largely affecting their resistance against the applied loads. This type of openings can also be used for maintenance purposes and usage space of communication lines, pipelines, etc. RC beams are primarily loaded in the plane of the members, which are two-dimensional in a plane stress state and the dominant structural behaviours include bending, shear, or combination of both. In the present study, six numerical models of RC beams with and without openings were simulated by using commercial finite element software ANSYS to evaluate the structural behaviours of those b
... Show MoreNon-prismatic reinforced concrete (RC) beams are widely used for various practical purposes, including enhancing architectural aesthetics and increasing the overall thickness in the support area above the column, which gives high assurance to services that this will not result in the distortion of construction features and can reduce heights. The hollow sections (recess) can also be used for the maintenance of large structural sections and the safe passage of utility lines of water, gas, telecommunications, electricity, etc. They are generally used in large and complex civil engineering works like bridges. This study conducted a numerical study using the commercial finite element software ANSYS version 15 for analysing RC beams, hol
... Show MoreIn recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the road in all the sections of the country. Vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the developing system is consist of three phases, vehicle license plate localization, character segmentation, and character recognition, the License Plate (LP) detection is presented using canny
... Show MoreThe paper discusses the structural and optical properties of In2O3 and In2O3-SnO2 gas sensor thin films were deposited on glass and silicon substrates and grown by irradiation of assistant microwave on seeded layer nucleated using spin coating technique. The X-ray diffraction revealed a polycrystalline nature of the cubic structure. Atomic Force Microscopy (AFM) used for morphology analysis that shown the grain size of the prepared thin film is less than 100 nm, surface roughness and root mean square for In2O3 where increased after loading SnO2, this addition is a challenge in gas sensing application. Sensitivity of In2O3 thin film against NO2 toxic gas is 35% at 300oC. Sensing properties were improved after adding Tin Oxide (SnO2) to be mo
... Show MoreThe Gas Assisted Gravity Drainage (GAGD) process has become one of the most important processes to enhance oil recovery in both secondary and tertiary recovery stages and through immiscible and miscible modes. Its advantages came from the ability to provide gravity-stable oil displacement for improving oil recovery, when compared with conventional gas injection methods such as Continuous Gas Injection (CGI) and Water – Alternative Gas (WAG). Vertical injectors for CO2 gas were placed at the top of the reservoir to form a gas cap which drives the oil towards the horizontal oil producing wells which are located above the oil-water-contact. The GAGD process was developed and tested in vertical wells to increase oil r
... Show MoreA total of nine swab samples were collected from inflamed teeth and gingiva of human’soral cavity from a dentist clinic in Baghdad. All specimens were cultured in Mitis Salivarius agar medium and the isolated bacterial pure colonies werethen identified by using VITEK2. Three samples were diagnosed and identified as Staphylococcus lentus. One of the three isolates which showed a distinctive heavy growth on the media was selected for further analysis in this study. Paper disk diffusion method was used to detect the antibacterial activityof three of mouthwash solutions (Zak, Colgate and Listerine). The results showed that “Colgate†was the most active solution with antibacterial activity compared with the other two s
... Show MoreAluminum Metal Matrix Composites (ALMMCs) was prepared by using stir casting technique for AA 7075 aluminum alloy as a matrix reinforced with SiC particles at various percentages (3, 6, 9 and 12 wt. % ) and 75µm in grain size. The prepared composite material can be used for many applications such as aerospace, automobiles and many industrial sectors. Abrasive wear test was carried out by two stages: the first stage was done by changing the emery papers at various grit sizes 180, 320, 500, and 1000µm with constant applied load 15N. While the second stage was carried out by changing the applied loads 5, 10, 15, 20 and 25N with constant emery paper at 320 µm grit size. Microstructure examination, hardness test and roughn
... Show More