Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones. The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essential. Also, identifying the management procedures in light of the auditor's assessments of the detected misstatements.This research reached a number of conclusions, the most important of which are the existence of fundamental distortions in the process of recognition and measurement of the government support received from the Ministry of Finance, as well as the existence of a fundamental distortion in the measurement process and the disclosure of the full production stock of flour and bran.This research was concluded with a number of recommendations, the most important of which is the need to re-measure and disclose the amounts of government support received by the company from the Ministry of Finance, and as the researchers mentioned in the practical aspect, as well as the need to re-measure the stock of the end of the period of full production of flour and bran in a way that guarantees the truth and fairness of the financial statements.
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Box-Wilson experimental design method was employed to optimized lead ions removal efficiency by bulk liquid membrane (BLM) method. The optimization procedure was primarily based on four impartial relevant parameters: pH of feed phase (4-6), pH of stripping phase (9-11), carrier concentration TBP (5-10) %, and initial metal concentration (60-120 ppm). maximum recovery efficiency of lead ions is 83.852% was virtually done following thirty one-of-a-kind experimental runs, as exact through 24-Central Composite Design (CCD). The best values for the aforementioned four parameters, corresponding to the most restoration efficiency were: 5, 10, 7.5% (v/v), and 90 mg/l, respectively. The obtained experimental data had been
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KE Sharquie, AA Noaimi, EA Al-Janabi, Our Dermatology Online, 2014 - Cited by 11
Fabrication of porous clay refractory insulating specimens from Iraqi kaolin with different percentage of Expanded Polystyrene (EPS) waste crumbs additions were investigated. After mixing and forming by hand molding, the specimens was dried and fired at 1300 oC. The structural, physical, mechanical and thermal properties of the refractory insulating products were measured. Maximum addition of EPS (1.25 wt%) lead to reduce the linear shrinkage to less than 1.7% and increased apparent porosity up to 50 %. As well as, the density, Modulus of rupture and thermal conductivity were reduced to 1.39 g/cm3, 4.1 MPa and 0.21 W/m.K, respectively. The final outcome, addition of EPS showed good results in the formation of pores without distorting the
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Flexure members such as reinforced concrete (RC) simply supported beams subjected to two-point loading were analyzed numerically. The Extended Finite Element Method (XFEM) was employed for the treatment the non-smooth h behaviour such as discontinuities and singularities. This method is a powerful technique used for the analysis of the fracture process and crack propagation in concrete. Concrete is a heterogeneous material that consists of coarse aggregate, cement mortar and air voids distributed in the cement paste. Numerical modeling of concrete comprises a two-scale model, using mesoscale and macroscale numerical models. The effectiveness and validity of the Meso-Scale Approach (MSA) in modeling of the reinforced concrete beams w
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This study presents experimental and numerical investigations on seven one-way, reinforced concrete (RC) slabs with a new technique of slab weight reduction using polystyrene-embedded arched blocks (PEABs). All slabs had the same dimensions, steel reinforcement, and concrete compressive strength. One of these slabs was a solid slab, which was taken as a control slab, while the other six slabs were cast with PEABs. The main variables were the ratio of the length of the PEABs to the length of the slab (lp/L) and the ratio of the height of the PEABs to the total slab depth (hP/H). The minimum decrease in the ultimate load capacity was about 6% with a minimum reduction in the slab weight of 15%. In contrast, the maximum decrease in the
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The problem of water scarcity is becoming common in many parts of the world, to overcome part of this problem proper management of water and an efficient irrigation system are needed. Irrigation with a buried vertical ceramic pipe is known as a very effective in the management of irrigation water. The two- dimensional transient flow of water from a buried vertical ceramic pipe through homogenous porous media is simulated numerically using the HYDRUS/2D software. Different values of pipe lengths and hydraulic conductivity were selected. In addition, different values of initial volumetric soil water content were assumed in this simulation as initial conditions. Different value
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Inflammatory bowel disease includes both Crohn’s disease and ulcerative colitis, is a chronic, progressive relapsing disease of gastrointestinal tract that require long-term treatment or maintenance therapy. Taking patient’s beliefs about the prescribed medication in consideration had been shown to be an important factor that affects compliance of the patient in whom having positive beliefs is a prerequisite for better compliance. The aim of the current study was to investigate and assess beliefs about medicines among a sample of Iraqi patients with inflammatory bowel disease and to determine possible association between these beliefs and some patient-specific factors.
This study is a cross-sectional study carried out o
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Due to the deliberate disposal of industrial waste, a great amount of petroleum hydrocarbons pollute the soil and aquatic environments. Bioremediation that depends on the microorganisms in the removal of pollutants is more efficient and cost-effective technology. In this study, five rhizobacteria were isolated from Phragmites australis roots and exposed to real wastewater from Al-Daura refinery with 70 mg/L total petroleum hydrocarbons (TPH) concentration. The five selected rhizobacteria were examined in a biodegradation test for seven days to remove TPH. The results showed that 80% TPH degradation as the maximum value by Sphingomonas Paucimobilis as identified with Vitek® 2 Compact (France).
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