Brainstorming is one of the fundamental and necessary concepts for practicing 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 study has aimed to investigate the effect of feed forms, mash and pellet on productive performance and carcass yields of broilers. 225 unsexed birds of the hybrid Ross 308 broiler were used, with a starting weight of 45.4 g one day old. The experiment lasted up to 35 days. The birds were randomly distributed into five treatments; each treatment contained 45 chicks according to three replicates (15 birds/ replicate). The experiment’s treatments included: (T1) Control mash 100% (pellet 0%), (T2) mash 75% (pellet 25%), (T3) mash 50% (pellet 50%), (T4) mash 25% (pellet 75%) and (T5) mash 0% (pellet 100%). Results were recorded a significant superior of T4 compared with other treatments (P≤0.05) in live body weight, weight gain,

The creation and characterisation of biodegradable blend films based on chitosan and polyvinyl alcohol for application in a range of packaging is described. The compatibility between the chitosan and PVA polymers was good. Composite films had a compact and homogeneous structure, according to the morphology analysis. The mechanical test result of PVA/CH at concentrations 5% showed, that The higher values of TS recorded in sample (p1, with 40 MPa) while the lower values appeared in sample (p9, with 22.09 MPa), the TS decreased gradually as the amount of PVA increased in blend film. While the blend film of pure Chitosan exhibits a poor mechanical strength which makes it a poor candidate for packaging but Blending CH with PVA together improved

Pulsed-laser deposition (PLD) technique was used to prepare thin films from cerium oxide (CeO2) doped with erbium and indium oxides. In order to characterize the morphology and sensing features, these films were deposited on glass and/or single silicon substrates, respectively, with erbium and indium oxides. The morphological investigation conducted using atomic force microscope has shown an increase in the non-regularity of particle diameter with increasing doping ratios of both oxides. The maximum particle diameter of 61.45nm was obtained for 9% Eu2O3-doped CeO2. The surface roughness value of Eu2O3-doped ceria was higher than those of In2O3-doped ceria. The gas sensing measurements were done at

Cadmium sulfide (CdS) thin films with n-type semiconductor characteristics were prepared by flash evaporating method on glass substrates. Some films were annealed at 250 ^oC for 1hr in air. The thicknesses of the films was estimated to be 0.5µ by the spectrometer measurement. Structural, morphological, electrical, optical and photoconductivity properties of CdS films have been investigated by X-ray diffraction, AFM, the Hall effect, optical transmittance spectra and photoconductivity analysis, respectively. X-ray diffraction (XRD) pattern shows that CdS films are in the stable hexagonal crystalline structure. Using Debye Scherrerś formula, the average grain size for the samples was found to be 26 nm. The transmittance of the

Copper oxide nanoparticles (CuO NPs) were synthesized by two methods. The first was chemical method by using copper nitrate Cu (NO3)2 and NaOH, while the second was green method by using Eucalyptus camaldulensis leaves extract and Cu (NO3)2. These methods easily give a large scale production of CuO nanoparticles. X-ray diffraction pattern (XRD) reveals single phase monoclinic structure. The average crystalline size of CuO NPs was measured and used by Scherrer equation which found 44.06nm from chemical method, while the average crystalline size was found from green method was 27.2nm. The morphology analysis using atomic force microscopy showed that the grain size for CuO NPs was synthesized by chemical and green methods were 77.70 an

Copper oxide nanoparticles (CuO NPs) were synthesized by two methods. The first was chemical method by using copper nitrate Cu (NO3)2 and NaOH, while the second was green method by using Eucalyptus camaldulensis leaves extract and Cu (NO3)2. These methods easily give a large scale production of CuO nanoparticles. X-ray diffraction pattern (XRD) reveals single phase monoclinic structure. The average crystalline size of CuO NPs was measured and used by Scherrer equation which found 44.06nm from chemical method, while the average crystalline size was found from green method was 27.2nm. The morphology analysis using atomic force microscopy showed that the grain size for CuO NPs was synthesized by chemical and green methods were 77.70 and 89.24

Titanium dioxide TiO2 has been widely utilized in cleaning and sterilizing material for many clinical tools sanitary ware, food tableware and cooking and items for use in hospitals. Titanium dioxide TiO2 non toxicity and long term physical and chemical stability. It has been widely used decomposition of organic compounds and microbial organisms such as cancer cell, viruses and bacteria as well as its potential application in sterilization of medical devices. The aim of the study the effect of titanium dioxide TiO2 on some Gram negative bacteria and study their effects on some virulence factors and chromosomal DNA.In this study, we obtained (E. coli ? Proteus mirabilis, Proteus vulgaris ? Pseudomonas aeruginosa ? Klebsiella pneumonia and Ac

A statistical study was made to know the characteristics of Decametric (DAM) emission emitted from Jupiter's planet. These characteristics are the sporadic nature, time, type and the frequency. Period of 11 years was taken to study the first and year 2004 was taken to study the others. Data were provided from Radio Jove project, which gave information about the observer's location, date, time, type and the frequency. The results indicated that the DAM emission was sporadic, the time was between (00:01-05:31) hour, it was found that (Io-B) is the largest number, as compared with others , a large number emission occurred at frequency range (20-21) MHz. The results were compared with results of Radio Jove software, which indicated that the DAM

Study was done in the period between (2015–2017) in biology department in college of Education for pure science/Ibn Al-Haitham at Baghdad University and in Pathology department/college of medicine at Al-Nahrain University. The study was retrospectively designed. The clinicopathological parameters were obtained from patients’ admission case sheets and pathology reports (age, gender). The presents study included 120 patients having thyroid nodules, classified according to results of histopathology into 4 groups, 30 patients within each; the first group included patients with follicular adenoma, the second group included patients with follicular carcinoma, the third group included patients with follicular variant of papillary carcinoma (FV