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

The AlAdhaim Dam is located 133 kilometers northeast of Baghdad. It is a multipurpose dam and joints the Iraqi dam system in 2000. It has a storage capacity of 1.5 billion m³. The dam has an ogee spillway with a length of 562 m, a crest level of 131.5 m.a.m.s.l. and a maximum discharge capacity of 1150 m³/s at its maximum storage height of 143 m.a.m.s.l. This research aimed to investigate the hydrodynamics performance of the spillway and the stilling basin of AlAdhiam Dam by using numerical simulation models under gated situations. It was suggested to modify the dam capacity by increasing the dam's storage capacity by installing gates on the crest of the dam spillway. The FLUENT program was used to

In this work, we studied the effect of power variation ​​on inductively coupled plasma parameters using numerical simulation. Different values ​​were used for input power (750 W-1500 W), gas temperature 300K, gas pressure (0.02torr),         5 tourns of the copper coil and the plasma was produced at radio frequency (RF) 13.56 MHZ on the coil above the quartz chamber. For the previous purpose, a computer simulation in two dimensions axisymmetric, based on finite element method, was implemented for argon plasma. Based on the results we were able to obtain plasma with a higher density, which was represented by obtaining the plasma parameters (electron density, electric potential, total power, number density of argon ions, el

       Chronic renal failure (CRF) affects thyroid function in multiple ways, including low circulating thyroid hormone concentration, altered peripheral hormone metabolism, disturbed binding to carrier proteins, possible reduction in tissue thyroid hormone content, and increased iodine store in thyroid glands.The target of study is to find a relationship between chronic renal failure and thyroid function.In addition, we tried to study the effect of CRF on serum creatinine dependent on the level of thyroid hormones (T3 and T4) and thyroid stimulating hormones(TSH). Forty patients with chronic renal failure (20 male, 20 female) were enrolled in this study in addition to forty healthy individual as control gro

The activation energy and optical band gap of different regions (p-type) polysilicon have been measured. Both microscopic studies and current-voltage characteristics of diodes prepared on different surface regions were carried out. Comparison of diodes parameters and microscopic studies indicate that the type of angles between boundaries has a significant effect on diodes parameters while the boundary lengths per unit area has less effect. The mechanism of Al-interaction with grain boundaries and their intersecting points at different temperature were also studies. The X-ray fluorescence spectrometry has been used for detection of diffused A1%.

Aim: 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

The aim of this paper is to determine the effect of internal marketing through three dimensions: vision, development, and reward - on organizational citizenship behavior in three private universities in Iraq. Organizations’ view of their members as internal customers could be made them more realistic in dealing with the reasons for leaving and going to other organizations. This can promote business organizations to build an organizational environment that contributes to making the organization look like the homeland of those workers. The research method is descriptive and analytical. The tool for data collection was the questionnaire. Statistical software (SPSS V.23 and AMOS V.23) was used to analyze the data. The research sample was r

Chemical spray pyrolysis technique was used at substrate temperature 250 ˚C with annealing temperature at 400 ˚C (for 1hour) to deposition tungsten oxide thin film with different doping concentration of Au nanoparticle (0, 10, 20, 30 and 40)% wt. on glass substrate with thickness about 100 nm. The structural, optical properties were investigated. The X-ray diffraction shows that the films at substrate temperature (250 ˚C) was amorphous while at annealing temperature have a polycrystalline structure with the preferred orientation of (200), all the samples have a hexagonal structure for WO3 and Au gold nanoparticles have a cubic structure. Atomic force microscopy (AFM) was used to characterize the morphology of the films. The optical pr