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

In this study, the harvest of maize silage with the cross double row sowing method were tested with a single row disc silage machine in two different PTO applications (540 and 540E min-1) and at two different working speeds v1, v2 (1.8 and 2.5 km h-1). The possibilities of harvesting with a single row machine were revealed, and performance characteristics such as hourly fuel consumption, field-product fuel consumption and PTO power consumption were determined in the trials. The best results in terms of hourly fuel consumption and PTO power consumption were determined in the 540E PTO application and V1 working speed. When the fuel consumption of the field-product is evaluated, it is obtained with V2 working speed and 540E PTO application. As

The aim of this work is oriented to increase film cooling effectiveness value through numerical investigations for flow of Mach number not more than 0.3 around vane surface, to find the effects of inclination and compounds angles of round holes in staggered rows on adiabatic film cooling effectiveness of vane suction side. Multi cylindrical film cooling hole cases were studied with pitch ratio P/d =2 and 3, local blowing ratios M=0.382, 0.77 and 1.14,  inclination angles a=30° and 45°, compound angles β= 0°, 15°, 30° and 45° and local momentum ratios I= 0.084, 0.34 and 0.756  for better cooling process.

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The assessment of a river water’ quality is an essential procedure of monitor programs and is used to collect basic environmental data. The management of integrated water resources in a sustainable method is also necessary to allow future generations to meet their water needs. The main objective of this research is to assess the effect of the Diyala River on Tigris River water quality using Geographic Information System (GIS) technique. Water samples have been collected monthly from November 2017 to April 2018 from four selected locations in Tigris and Diyala Rivers using the grab sampling method. Fourteen parameters were studied which are Turbidity, pH, Dissolved Oxygen, Biological Oxygen Demand, Electrical Conductivi

The study of green colour in glass has a special importance on the glass quality, specially the effect of ferrous oxides content of the limestone. Results obtained that there was a reduction in green colour when different ferrous oxide contents in the limestone were added in glass production, limestone sources from two quarries, and the first contains 0.67% ferrous oxide and the second posses less ferrous oxide.

Reduction of green colour showed higher transmittance12% and it could be suggested that reduction of ferrous oxides content in the limestone is of special importance on the optical properties of glass.

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

This paper presents experimental investigations on buried Glass Reinforced Plastic (GRP) pipes with a diameter of 1400 mm. The tested pipes were buried in dense, gravelly sand and subjected to traffic loads to study the effects of backfill cover on pipe deflection. The experimental program included tests on three GRP pipes with backfill covers of 100 cm, 75 cm, and 50 cm. The maximum traffic loads applied to the pipe–soil system corresponded to Iraqi Truck Type 3 (AASHTO H type). Vertical deflections of the pipes were monitored during the application of these loads. The experimental results showed that, as the backfill cover increased, the maximum vertical deflection of the pipe decreased. Deflection reductions were 38.0% and 33.3

The Mishrif reservoir (Cenomanian - Turonian) in the Z, H, B and N oilfields in southern Iraq was investigated to clarify how nickel, vanadium, asphaltene, NSO and sulfur content affect the crude oil quality. The GC-Mass and ICP-MS analyses were used to provide fruitful hydrocarbon results. Classification of crude oil based on API gravity broadly indicates the oil's density and general properties. Typically, lighter crude oils are easier to refine, yield higher percentages of valuable products such as gasoline and diesel, and have a higher market value. Heavier crude oils require more processing and may yield more residual products, such as heavy fuel oil and asphalt. The Mishrif crude oil was classified as a medium sour crude oil c