Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

In this study, the effect of intersecting ribs with inclined ribs on the heat transfer and flow characteristics of a high aspect ratio duct has been numerically investigated. The Relative roughness pitch (P/e) is 10 and the Reynolds number range from 35,700 to 72,800. ANSYS (Fluent-Workbench 18.0) software has been utilized to solve the Reynolds averaged Navier-Stokes (RANS) equations with the Standard k-ε turbulence model. Three ribbed models have been used in this study. Model 1 which is a just inclined ribs, Model 2 which has a single longitudinal rib at the center with inclined ribs and Model 3 which has two longitudinal ribs at the sides. The results showed that the heat transfer rate has been enhanced when the int

The study designed to determine the distribution of a major important food pathogens including Staphylococcus aureus , Listeria monocytogenes, E. coli O157:H7 and Salmonella spp from raw beef and lamb meat by using multiplex pcr . A total of 90 raw beef and lamb meat samples were collected from different butcher's shops in Al-Karkh side of Baghdad city and analyzed for the presence of these types of bacteria and their susceptibilities to some antibiotics was investigated ,the results showed that the prevalence of S. aureus (5.6%), L. monocytogenes (3%), E. coli O157:H7 (7.8 %) and Salmonella spp (5.6%) from the total samples .The result of the susceptibility test showed that S. aureus isolates were susceptible to Amikacin (80%) ,while L.

In this paper, we introduce and study new types of soft open sets and soft closed
sets in soft bitopological spaces (X,~ ,~ ,E) 1 2   , namely, (1,2)*-maximal soft open
sets, (1,2)*-maximal soft (1,2)*-pre-open sets, semi (1,2)*-maximal soft (1,2)*-preopen
sets, (1,2)*-maximal soft closed sets, (1,2)*-maximal soft (1,2)*-pre-closed
sets, (1,2)*-minimal soft open sets, (1,2)*-minimal soft (1,2)*-pre-open sets, (1,2)*-
minimal soft closed sets, (1,2)*-minimal soft (1,2)*-pre-closed sets, and semi (1,2)*-
minimal soft (1,2)*-pre-closed sets. Also, properties and the relation among these
concepts have been studied.

We have investigated twenty five patients with type-2 diabetes mellitus aged (35-60) years and fifteen healthy persons as control group to detect Anti-Helicobacter pylori IgG antibody. All studied groups were carried out to measure fasting blood sugar, anti- Glutamic acid decarboxylase (GAD), anti-? islets cells antibody by IFAT, Anti-H. pylori IgG antibody by ELISA technique. There was significant elevation in the concentration of fasting blood sugar than in control group (P < 0.05), the patients had negative results for anti-GAD antibody and anti- ? islets cells antibody, there were significant differences (P < 0.05) of anti-H. pylori IgG antibody in 28 % of patients had type-2 diabetes than control group. This lead to suggestion that typ

The present paper is very important for study of biodiversity of Iraq , to know how the
changes going and how the laughing dove S. senegalensis was a rare species in Iraq and now
is common and also the (baz) gosh hawk A. gentilis is common and the most famous 6rd of
pray in Iraq, till now missing from ornithologist and bird watcher to record it

RPT is a method used for classifying various lithologies and fluids from data of well logging or seismic inversion. Three Formations (Nahr Umr, Shuaiba, and Zubair Formations) were selected in the East Baghdad Oil field within well EB-4 to test the possibility of using this method. First, the interpretations of the well log and Density – Neutron cross plot were used for lithology identification, which showed that Nahr Umr and Zubair formations consist mainly of sandstone and shale, while the Shuaiba Formation consists of carbonate (dolomite and limestone). The study was also able to distinguish between the locations of hydrocarbon reservoirs using RPT. Finally, a polynomial equation was generated from the cross plot domain (AI versus V

Objectives: To determine the effectiveness of the instructional program on patients’ knowledge about home safety while receiving anti-cancer treatment at  Al- Karama Teaching Hospital in Al-Kut City.

Methodology:   A quasi-experimental design is conducted through the application of a pre-test and post-test approach for the study and control groups from February 5^th, 2020 to April 25^th, 2020. A non–probability (purposive) sample of (50) patients treated at the Blood Disease and Oncology Center is selected and divided into two groups. Each group contains (25) patients as control and study groups. An instrument is constructed that is comprised of two parts; t

Objective: The aims of present study to detect the effectiveness of instruction program of non-pharmacological guideline on blood pressure and laboratory test.

Methodology: A pre-experimental study was conducted in Al-Sader Teaching Hospital   from 8^th of September 2019 to 25^th of May 2020, in order to find out the effectiveness of instruction program concerning non-pharmacological guideline on controlling essential hypertension among patients. A non- probability (purposive sample) of 50 patients with essential hypertension is selected. Those patients are already diagnosed with Essential Hypertension

Background: Sialosis described as a specific consequence of diabetes. In diabetic sialosis, the increased volume of the glands is due to the infiltration of adipose in the parenchyma. The B-scan ultrasonography is a generally accepted tool for determining parotid gland enlargement. Oral health is, to a greater extent, dependent on quality and quantity of saliva, both of which may be altered in diabetics. This study was established to detect the enlargement of parotid gland in diabetic patient and study the changes in physical properties of saliva and its relation with the salivary gland enlargement. Subjects, Materials and Methods: A cross-sectional study with highly specified criteria with ages ranged (20-65) years, male and female subject