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

This study has been conducted to investigate the influence of preservatives(sodium propionate and potassium sorbate) at different levels to extend the storage life of laboratory processed biscuit.The results have shown that When%0.10 sodium propionate was added bacteria and fungi was not found for three months while found in the fourth month of storage.However bacteria and mold didnot grow until the sixth month of storage as %0.20 and %0.30 concentration was used. On the other side as %0.03 potassium sorbate was used,the growth of bacteria was cheched for 3 months and 4 months for molds..When %0.06 potassium sorbate was used no growth of bacterial or mold was found until the sixth month of storage . Three types of bacteria have been appeare

Photonic Crystal Fiber Fabry–Perot Interferometers (FPI) based on Surface Plasmon Resonance (SPR) was investigated in this paper in order to detect changes in photonic crystal fiber sensitivity with increasing temperature. FPI is composed of a PCF (ESM-12) solid core spliced with a single-mode fiber (SMF) on one side and a 40nm thick gold Nano film on the other. In order to obtain the SPR curve, the end of PCF can be spliced with the side of SMF before covering the gold film on the PCF. SPR results are included in the suggested sensor, based on the conclusions of the investigations. Resolution (R) is 0.0871, Signal-to-Noise Ratio (SNR) is 0.1867, a figure of merit (FOM) is 0.0069, and sensitivity (S) is 1.1481 . This sensor proposed is s

Abstract

 In this work, pure Polypyrrole (PPy) and Polypyrrole (PPy)/Graphene (GN) was synthesized by in-situ polymerization in different weight percentages (0.1, 0.3, 0.5, 1, 3 and 5 wt.% (g)) of GN nano particles using chemical oxidation method at room temperature. The FTIR, SEM and electrical properties were studies for the nano composites. The result show that when concentration of GN Nano particle increase, the electrical conductivity increased and the graphene sheets were merging to form a continuous area of the GN through the polypyrrole base material. The FTIR spectra shows that the characteristics absorption peaks of polypyrrole that is, 1546.80, 1463.87 and 3400.27 cm^-1(stretching vibration in the pyrrol

The preliminary test of the compounds N [2– (3,4–dimethoxy nitrobenzene oxazepine– 2,3–dihydro–4,7–dione]–5–mercupto–2–amino–1,3,4–thiadiazol [A] and N [ 2–anthralidene– 5– ( 2–nitrophenyl ) –1,3–oxazepine–4,7–dione–2–d](5–mercapto–1,3,4–thiadiazole–2–amin) [B] , showed that they possess high activity against some positive and negative bacteria , like pseudomonas aeruginosa (pseudo.), Escherichia coli (E-coli), staphylococcus aureus (sta.) and Bacillus subtilis (Ba.) and finally there is a study of the effect of some antibiotics like streptomycin (S), gentamycin (GN), chloramphenicol (C) and Nalitixic acid (NA) in order to compare the differences in effects. In the present study, results

The study was conducted to investigate the effect of salinity of irrigation water on seeds quality and seedling growth characters for three oat cultivars (Shifaa, Hamel and Pimula) . It was carried oat in seed technology laboratory, field crops department, College of Agriculture, Baghdad University of Aljadiriya for period of tow years. Seeds of three oat cultivars (Shifaa, Hamel and Pimula) taken from a field experiment conducted during 2014-2015 and 2015-2016 irrigated with three salinity water levels (3, 6 and 9 dS.m-1 ) in addition to river water with salinity level of 1.164 dS.m-1 as control. Seeds were tested in laboratory experiments to estimate their quality, and completely randomized design with three replicates was used. Statistic

The Inhbititory effect of cocentrated and non-cocentrated supernatant of the probiotic Lactobacillus salivarius against growth of some potential pathogenic microorganisms which included Pseudomonas eruginosa, Klebsiella spp, Escherichia coli and Candida albicans. The results were diffusion assay revealed that concentrated and non-concentrated supernatant had inhitory effect against pathogenic bacteria with inhibition zone renged between 13-17mm while inhibition effect of concentrated supernatant against C.albicans was inhibition zone 8mm. On the other hand, the effect of these suprnatant against biofilm formation of the tested microorganisms was studied. The result showed that the concentrated supernatant had inhibitory effect on biofil

The research focuses on determining the role of customer relationship management in improving financial performance by surveying the opinions of a number of employees of a number of Iraqi private banks. The customer has become the focus of attention and the most important factors of success and profitability and competition. Therefore, decisions related to the customer are important decisions that support the process of making, And follow-up of administrative decisions, including financial decisions aimed at improving the financial performance of banks and distinguish them from competitors.    Thus, the techniques used in customer relations management programs to collect, analyze and use data and information have beco

Baghdad Lake Touristic is suffering from a lake of tourism and entertainment services
efficiency provided to their visitors , knowing that this type of services as they are the basics
to achieve economic and socialist development because of their indicators where their goal is
to serve human in city as they represent lungs which population breathe within .
The Parks are resorted as human usually in search of quiet and funny places , away from
the noise of the city and its complex , as well as they give the city a beauty manifestations ,
that give happiness.
The study reached that there is deficiencies in service present, inability to provide
services and inadequate for the population and bad distribution. So the s