Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

This experiment was carried out in one of the fields (A) affiliated to the College of Agricultural Engineering Sciences / University of Baghdad, for the spring season 2021, On hybrid tomato plants (Mayai Mayai) to test flower viability, using two factors, the first was three levels of irrigation interval (2, 4, 6) days, and the second factor three concentrations of compound Nano fertilizer with concentrations (0, 1.5, 2.5) gm liter-1, so that the number of treatments is 9 treatments and three replications, the number of experimental units is 27 experimental units distributed randomly according to the random drawing method to ensure reducing experimental error and obtaining the most accurate results. A factorial experiment 3 x 3 x 3 was carr

The effect of SiO 2 ) Silica) on the dielectric and physical properties of Mnx-Ni1 -xFe2O4 ،، X=0.5 is studies. The samples are prepared by the conventional manufacturing
method. We found that the physical and dielectric properties of Mn-Ni ferrite change
considerably with the substituent samples .the variation of dielectric constant as a function of
frequency of ferrite system decrease with frequency increases and increase with the increase
the concentration of SiO 2 . It was found that the increase of SiO 2 concentration of all our
samples produce an increase in mass density and decrease with porosities

Image processing applications are currently spreading rapidly in industrial agriculture. The process of sorting agricultural fruits according to their color comes first among many studies conducted in industrial agriculture. Therefore, it is necessary to conduct a study by developing an agricultural crop separator with a low economic cost, however automatically works to increase the effectiveness and efficiency in sorting agricultural crops. In this study, colored pepper fruits were sorted using a Pixy2 camera on the basis of algorithm image analysis, and by using a TCS3200 color sensor on the basis of analyzing the outer surface of the pepper fruits, thus This separation process is done by specifying the pepper according to the color of it

Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA t

HR Ghanim, GA Abdulhassan, International Journal of Early Childhood Special Education, 2022

The study aimed to identify self –affirmation degree, tendency degree toward perfection, awareness degree of creativity among fine arts institutions students, and the significant correlation between self -affirmation and its tendency toward perfection, and the awareness of creativity among fine arts institutions students. To achieve these objectives, the author had constructed two scales: one to measure self –affirmation among the sample based on “Lang& Jakobowski theory” (Lang& Jakobowski, 1973) that consisted of (54) item divided into two parts: qualitative and situational. The other scale is to measure the tendency toward perfection depend on (flett & Hewitt, 1991) that composed of (46) item divided into two sectio

This study was conducted in Animal Resources Department , College of Agriculture to estimate the effect of chemical and biological treatments to improve the nutritive value of poor quality roughages ( corn cobs and wild reed ) . The feeds were treated chemically with 4% NaoH solution ,whereas Aspergillus niger was used to ferment corn cobs and wild reed samples . The chemical analysis showed that protein percentages of corn cobs and wild reed was increased significantly (P<0.05) from 6.05% to 10.51% and 17.70% and from 3.10 %to 6.50% and 9.96% for both chemical and biological treatments respectively. The crude fiber percentages decreased significantly (P<0.05) from 29.19% and 26.10% to 23.60% and 20.10% for chemical treatment and was 20