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

The researchers have discovered weaknesses in the rotational phase of the 100-meter freestyle event, including a lack of proper movement direction and control of biomechanical variables necessary for swimmers to achieve high rotational accuracy, which leads to outperforming competitors. The objective of this study was to investigate the effect of using a laser device on improving the performance of the rotational phase among swimmers on the Iraqi national team. The experimental approach was conducted on a sample of 6 swimmers, representing 100% of the target population. The researchers concluded that the utilization of a proposed laser device in the rotational phase resulted in positive differences in biomechanical variables, contri

The research aims to measure the net nominal protection coefficients for the products table eggs and poultry meat and the extent of its impact on domestic production volume for the period of 1990- 2013 has been the use of mathematical formulas simplified in the calculation of the transaction process with a view to the extent of support and protection offered by the state pricing policy for products Resources Sector Animal in Iraq and reach search Highlights and most important, there are volatile price state policy with regard to eggs and poultry meat, as it ranged net nominal protection coefficients between the larger and less than the right one, which means that values are unstable to support local producers or consumers, and can be The

KE Sharquie, AA Noaimi, SA Galib, Journal of Cosmetics, Dermatological Sciences and Applications, 2013 - Cited by 4

The present work aims to study the efficiency of coagulation/ flocculation as 1st stage, natural gravity water filter or microfiltration (MF) as 2nd stage and nanofiltration (NF) technology as final stage for treatment of water of main outfall drain (MOD) for injection in Nasiriyah oil field. Effects of operating parameters such as coagulant dosage, speed and time of slow mixing step and settling time in the 1st stage were studied. Also feed turbidity and total suspended solids (TSS) in the 2

KE Sharquie, AA Noaimi, EA Al-Janabi, Our Dermatology Online, 2014 - Cited by 11

The surgical treatment of inferior turbinate hypertrophy (ITH) is challenging. Submucosal diathermy (SMD) is a well-known surgical procedure used for the treatment of ITH, microdebrider-assisted rhinoplasty (MAT) is relatively a newer technique used in the management of ITH. To evaluate the effect of MAT on inferior turbinate size and nasal airway patency in patients with bilateral ITH in comparison to SMD. Seventy-one patients presented with nasal obstruction due to bilateral ITH were allocated into two groups, group a (35 patients) were subjected to SMD and 36 patients in group B were subjected to MAT. All the patients had been sent to CT scan pre-operatively and at the third postoperative month to measure the cross-sectional areas

KE Sharquie, AA Noaimi, AG Al-Ghazzi, 2010 - Cited by 2

The objective of this study is to verify the overall performance and evaluate the wastewater quality of the wastewater treatment plant at the Abu Ghraib Dairy Factory and compare the results with the Iraqi Quality Standards (IQS) for effluent disposal and with the national determinants of treated water use. Agricultural irrigation wastewater, which included daily assessment records of the main parameters affecting wastewater [five-day biochemical oxygen demand (BOD5), chemical oxygen demand (COD), total dissolved solids (T.D.S), total suspended solids (TSS), phosphate (PO4), nitrate (NO3), hydrogen ion concentration (pH)] obtained from the quality control department of Abu Ghraib dairy plant registered from January 2017 to December 2020. Th