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.
The study aimed to identify the importance of time in the Faculties of Physical Education and Sports Sciences atthe University of Baghdad, as well as to identify the relationship between time management and the level of staff functionalperformance. The research population consisted of the staff members who work in the Faculties of Physical Education andSports Sciences for Girls in Al-Jadriya for the academic year 2017-2018. A random sample of 50 staff members from eachfaculty were selected, that is the total number was (100) staff members. The researchers identified the concept of timemanagement and functional performance, after that a questionnaire consisting of (39) statements and (6) parts presented to aspecialized group of experts. The
... Show Moreantimicrobial solutions against Coliforms, E. coli O157: H7, yeasts and molds were evaluated by agar well diffusion method. Chitosan (CH) exhibited best antimicrobial activity against the treated microorganisms at concentration of (5%) with contact time for 6hrs at refrigeration temperature (4ÚC), zones of inhibition for (GA) and (CH) for each solution alone ranging from (0 to 10 mm), chitosan solution (CH) exhibited both antibacterial and antifungal activities, Gum Arabic washing solution showed significant antibacterial activity (P < 0.05) against the microorganisms at concentration (15%), without inhibitory effect against E. coli O157:H7 at concentration (10%), in the current study the results confirmed that (15%) (w/v) of GA and 5%
... Show MoreIn the present paper, we introduce two subclasses, S*C(,,g,s,d) and TS*C(, ,g, s,d), of analytic functions . Coefficients bounds for these subclasses are calculated.
The main purpose of this article is to originate characteristic properties of the functions in the above subclasses.
In this research, electron coefficients such as total collision frequency (colt/N), total ionization frequency (viz/N), and Power (P/N) for different gases such as (Ar, He, N2 and O2 (in Earth’s ionosphere have been calculated by applying the Boltzmann equation utilizing BOLSIG +, and it has been discovered that there is a significant impact of reducing the electric field (E/N) on electronic coefficients under which (E/N) increases. In addition, influence of (E/N) on electronic coefficients was studied. Reducing the electric field was chosen in the restricted range (1-100) Td, and the electronic coefficients for gases in the limited range (50-2000) km of the Earth's ionosphere. A positive correlation has been explained between all the
... Show MoreIncreasing material prices coupled with the emission of hazardous gases through the production and construction of Hot Mix Asphalt (HMA) has driven a strong movement toward the adoption of sustainable construction technology. Warm Mix Asphalt (WMA) is considered relatively a new technology, which enables the production and compaction of asphalt concrete mixtures at temperatures 15-40 °C lower than that of traditional hot mix asphalt. The Resilient modulus (Mr) which can be defined as the ratio of axial pulsating stress to the corresponding recoverable strain, is used to evaluate the relative quality of materials as well as to generate input for pavement design or pavement evaluation and analysis. Based on the aforementioned preface, it is
... Show MoreThe present work describes the adsorption of Ba2+ and Mg2+ions from aqueous solutions by activated alumina in single and binary system using batch adsorption. The effect of different parameters such as amount of alumina, concentration of metal ions, pH of solution, contact time and agitation speed on the adsorption process was studied. The optimum adsorbent dosage was found to be 0.5 g and 1.5 g for removal of Ba2+ and Mg2+, respectively. The optimum pH, contact time and agitation speed, were found to be pH 6, 2h and 300 rpm, respectively, for removal of both metal ions. The equilibrium data were analyzed by Langmuir and Freundlich isotherm models and the data fitted well to both isotherm modes as indicated by higher correlation of deter
... Show MoreThe aim of this paper is to determine the role of job engagement in the Iraqi Residency Affairs Directorate and its impact on employees, as the job engagement variable based on the Rich’s model included dimensions of cognitive engagement, emotional engagement and physical engagement. This variable has been studied in the Directorate of Residence Affairs which are one of the specialized directorates in the Iraqi Ministry of Interior. This study relied on a questionnaire as a main tool for measuring and collecting data based on the random sampling method . The sample size included 206 individuals among 400 individuals. However, the respondents were 190 whereas the final
... Show MoreThe research issue and its importance concentrate on the importance of choosing and
preparing the kindergarten's teacher educationally ,psychologically and artistically ,and other
aspects because of their need for several skills such as the drawing skill for kindergarten
curriculums include a various artistic experiences and activities as well as for the drawing
importance for the child .And from this, the research goals raise from to prepare a test that
measures the drawing skill for kindergarten students and measure the drawing skill in all four
kindergarten students at the kindergarten department and recognize the differences level for
these students . In order to achieve the first goal in the research ,the resear
Therapeutic contact lenses TCLs is an approach used to enhance corneal residence time and reduce frequent instillation, which is a problem with eye drops. The problem with CLs is loading of hydrophobic drugs. In this research the CLs were prepared with molecular imprinting MI to enhance the loading of itraconazole, which is used as antifungal drug for fungal keratitis. CLs using different concentration of hydroxyethyl methacrylate HEMA and methacrylic acid MAA were prepared with and without MI using PEGDA (25 μL) and AIBN (37 mg) as crosslinker and initiator respectively. All the prepared CLs were clear and have good folding endurance. MICLs had significantly higher drug loading compared to conventional CLs. The release of i
... Show MoreThe problem of the research lies in finding aiding means that improve and facilitate learning artistic skills during the main part of a teaching sessions due to their great importance in developing the accuracy of forehand and backhand skills in tennis. Players are usually faced with difficulties at the beginning of learning due to lack of coordination in ball striking thus including a teaching aid will have a positive effect on learning some forehand and backhand skills. The research aimed at designing exercises using teaching aid in tennis as well as identifying the effect of these exercises on the accuracy of performing forehand and backhand shots in tennis. The researcher used the experimental method on (38) tennis players from Al Zewra
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