The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

The goal of this work is to check the presence of PNS (photon number splitting) attack in quantum cryptography system based on BB84 protocol, and to get a maximum secure key length as possible. This was achieved by randomly interleaving decoy states with mean photon numbers of 5.38, 1.588 and 0.48 between the signal states with mean photon numbers of 2.69, 0.794 and 0.24. The average length for a secure key obtained from our system discarding the cases with Eavesdropping was equal to 125 with 20 % decoy states and 82 with 50% decoy states for mean photon number of 0.794 for signal states and 1.588 for decoy states.

This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

Autorías: Imad Kadhim Khlaif, Talib Faisal Shnawa. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2022. Artículo de Revista en Dialnet.

Background:  Knee osteoarthritis (KOA) is a common joint disorder leading to considerable pain and locomotor disability in lower limb function. Locomotor disability, which is difficulty in activities of daily living related to lower limb function, can be the consequence of KOA, so early diagnosis and management may improve quality of life.

Objective: To assess the contribution of radiological osteoarthritis of the knees to disability in the activities of daily living related to lower limb function.

 Methods: One hundred twenty Iraqi KOA patients (104 females and 16 males) who were attending to Rheumatology Unit, Full history was taken and complete clinical exami

Elbow stiffness is hard to treat and commonly resulted from trauma or degenerative arthritis. This study aimed to demonstrate the effectiveness of using ultrasound therapy in management of stiff elbow joint resulted from several etiological factors. A total number of 42 patients (35 male and 7 female) allocated randomly from the Department of Physiotherapy at Al-yarmouk Teaching Hospital during 2013. Each patient examined physically by physiotherapist taking in consideration the measurement of the joint movement angle using goniometer in flexion and the extension, and the pain score using visual analogue scale (VAS). Ultrasound therapy initiated thrice weekly for two weeks. At the time of entry, the means degree of flexion and extension

The research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage o

Preparation of identical independent photons is the core of many quantum applications such as entanglement swapping and entangling process. In this work, Hong-Ou-Mandel experiment was performed to evaluate the degree of indistinguishability between independent photons generated from two independent weak coherent sources working at 640 nm. The visibility was 46%, close to the theoretical limit of 50%. The implemented setup can be adopted in quantum key distribution experiments carried out with free space as the channel link, as all the devices and components used are operative in the visible range of the electromagnetic spectrum.