The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.
The aim of the study is to measure the impact of professional sk
... Show MoreThin films of Nb2O5 have been successfully deposited using the DC reactive magnetron sputtering technique to manufacture NH3 gas sensors. These films have been annealed at a high temperature of 800°C for one hour. The assessment of the Nb2O5 thin films structural, morphological, and electrical characteristics was carried out using several methods such as X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity assessments. The XRD analysis confirms the polycrystalline composition of the Nb2O5 thin films with a hexagonal crystal structure. Furthermore, the sensitivity, response time, and recovery time of the gas sensor were evaluated for the Nb2O5 thin film
... Show MoreA field experiment was carried out in Horticulture Department / Collage of Agricultur e/University of Baghdad to study influence of adding ascorbic acid(asa) and bread yeast extract in snap bean cv.primel under irrigation with saline water using sodium chloride salt (NaCl) during spr ing season of 2016 .A factorial experiment using Randomized Complete Block Design( RCBD) with three replications wereconducted . The first factor includes three treatments of salinity which were tap water ( S0), 4ds.m-1(S1) and 8ds.m-1 (S2) . The second factor includes three treatments which were control treatment without any adding (C) ,ascorbic acid 0.3g.l-1( A ) and yeast extract 12g.l -1( Y ). Results showed significant and gradually decreases in all studie
... Show MoreIn recent years, the consideration of natural products as anti-inflammatory and antioxidative treatments has more interested worldwide. Moreover, natural products are easily obtained and are relatively safe the Royal jelly (RJ) is one of them. The current study was carried to evaluate the effects of pregabalin (PGB) on physiological activity of sperms, reproductive hormones assay and some biochemical analysis. Forty (40) male albino rats (10-weeks-old) were divided into four groups (10 rats each): G1 (treated with PGB drug, 150 mg/kg B.wt (Lyrica-Pfizer-Pharmaceutical Industries), G2 (treated with RJ 1g/kg), G3 (treated with PGB drug and RJ together), and G4 control treated with norma
The experiment was conducted in the old botanical garden belong to Biology Department/ College of Education for Pure Science - Ibn Al-Haitham/Baghdad University for growing season 2015-2016 to study the effect of irrigation with four concentrations of sodium chloride (0, 50, 100, 150) mM.L-1 and spraying with selenium in three concentrations (0, 10, 20) mgL-1 on growth of broad bean plant using clay pots. The experiment was design according to completely randomized design (CRD) with three replications. Results indicated that broad bean plant irrigated with saline water and increasing concentrations of sodium chloride in growth medium caused a significant decreased in the plant growth parameters (plant height, no. of compound leaves. Plant-1
... Show MoreField experiment was conducted to test the effect of saline water 2 and7 dSm-1 potassium fertilizer rate 150,300 and 450 kg/donum on nitrogen fixation in Pisum sativum L. nodules. The experiment included anatomy study .Results water salinity ( 2,7 dSm-1) as a main plot and fertilizer rates as a sub plot. Results indicated that irrigation with saline water 7 dSm-¹ caused a significant decrease in N contents especially in the lower parts of the plants. The percentage of the N decreased in lower leaves to (0.01%) under 7dSm-¹ and 300 kg/donum fertilizer; however the percentage increased in the upper leaves to (2.80%) under with 2dSm-¹of irrigation water and 300 kg/ donum fertilizer rate. Fresh weight decreased to 6.26g under 7 dSm
... Show MoreBackground: Vibration decreases the viscosity of composite, making it flow and readily fit the walls of the cavity. This study is initiated to see how this improved adaptation of the composite resin to the cavity walls will affect microleakage using different curing modes
Materials and methods: Standard Class V cavities were prepared on the buccal surface of sixty extracted premolars. Teeth were randomly assigned into two groups (n=30) according to the composite condensation (vibration and conventional) technique, then subdivided into three subgroups (n=10) according to light curing modes (LED-Ramp, LED-Fast and Halogen Continuous modes). Cavities were etched and bonded with Single Bond Universal
... Show MoreAim: This study aimed to compare different types of ligation methods to obtain maximum tooth movement with the least undesirable rotation. Methods: Titanium brackets bonded to acrylic canine teeth were ligated to straight stainless steel (SS) archwires using four ligation methods (figure-O and figure-8 elastics, SS ligatures, and Leone Slide ligatures). The teeth with the ligatures in place were stored in a water bath at 37ºC for 1 day, 1 week, 2, 4 or 6 weeks before testing. The teeth were retracted through softened wax along the archwire and the amount of tooth movement and degree of rotation were measured. Results: Slide ligatures showed the highest distance of tooth movement and degree of canine rotation followed by figure-O elastics
... Show MoreVarious of 2,5- disubstituted 1,3,4-oxadiazole (Schiff base, ?- lactam and azo) were synthesized from 2,5-di (4,4?-amino-1,3,4-oxadiazole which usequently synth-esized from mixture of 4- amino benzoic acid and hydrazine arch of polyphosphorus acid. The synthesized compounds were cherecterized by using some spectral data (UV, FT-IR , and 1H-NMR)