The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

The corrosion  behavior  of mild sleet  in saturated  aerated  and de-aerated  Ca(OH)₂ solution  was  investigated  using electrochemical measurements. The work was carried out with small coupons immersed in solutions containing different quantities of NaCl in presence of various NaN02 concentrations as corrosion inhibitors. It has been found thal:(1 ) In presence  of NaCl,  the time required  to reach O2  evolution potential  in de-aerated  Ca(OH)₂ polarized  at  10μA/cm 2 is function of inhibitor concentration and it becomes lass as NaN0₂ increases compared with zero presence indicating the effectiveness of N

The purpose of the current study was to explore the standards that teachers take into consideration when selecting and using assistive technology (AT), in addition to their knowledge and skills in this area. A quantitative, descriptive survey design was used and a convenience sample of 79 teachers of students with intellectual disabilities and autism spectrum disorder (ASD) participated in the current study. Based on the four main areas of the SETT Framework—student, environment, tasks, and tools—, teachers reported a lack consideration for most of the standards in each area. Among other findings, statistically significant differences were found between teachers’ standards of the SETT Framework, with teachers who had previous profe

The current research aimed to conducting two experiments to study the effect of coating hatching eggs with nano-titanium dioxide (nano-TiO2) and nano-silica dioxide (nano-SiO2) particles and their mixture with carboxymethyl cellulose (CMC) on the characteristics of hatching percentage, embryo growth inside the egg. The study was conducted in the Department of Animal Production, College of Agriculture, Tikrit University for the period from 19/3/2023 to 17/9/2024. It aimed to evaluate the coating of hatching eggs with Nano-TiO2 and Nano-SiO2 particles and their mixture with carboxymethyl cellulose CMC on the qualities of hatching percentage, embryo growth inside the egg, as well as trying to obtain the best and longest storage method for fert

Azo derivative ligand[H3L] have been synthesized by the reaction of diazonium salt of p-amino benzoic acid with orcinol in(1:1)mole ratio. The bidente ligand was reacted with the metal ions MnII,FeIIandCrIIIin(2:1)mole ratio via reflux in ethanol using Et3N as a base to give complexes of the general formula: [ M(H2L)2(H2O)x]Cly The synthesized compounds were characterized by spectroscopic methods[ I.R , UV-Vis, A.A and H1 NMR]along with melting point, chloride content and conductivity measurements. The complexes were screend for their in vitro antibacterial activity against one strain of staphylococcus as Gram(+) positive and one strain of pseudomonas as Gram(-) Negative, using the agar diffusion technique.

In this research, salbutamol sulphate (SAS) has been determined by a simple, rapid and sensitive spectrophotometric method. Salbutamol sulphate in this method is based on the coupling of SAS with diazotized ρ- bromoaniline reagent in alkaline medium of Triton X-100 (Tx) to form an orange azo dye which is stable and water-soluble. The azo dye is exhibiting maximum absorption at 441 nm. A 10 - 800 µg of SAS is obeyed of Beer^'s law in a final volume of 20 ml, i.e., 0.5- 40 ppm with ε, the molar absorptivity of 48558 L.mol^-1.cm^-1 and Sandell's sensitivity index of 0.01188 µg.cm^-2. This new method does not need solvent extraction or temperature control which is well applied to determine SAS in d

Background: 37% phosphoric acid (PA) is the traditional enamel etching technique prior to bracket ‎adhesion, yet it has been implicated in numerous enamel injuries. The purpose of the current study was to create a calcium phosphate (CaP) etching paste in a ‎‎simplified capsule ‎formula that can underpin clinically ‎adequate bracket bond strength ‎without jeopardizing the ‎integrity of enamel upon ‎the debracketing procedure. Materials and Methods: micro-sized hydroxyapatite (HA) powder was mixed with 40% PA solution to prepare ‎experimental acidic CaP paste. Sixty human premolars were ‎assigned into two groups of 30 each. ‎Enamel conditioning was accomplished using 37% PA-gel‎ for control group and CaP paste for e

The present study was designed to determine the predictive capacity of Coronavirus’s impact, as well as, the psychological adjustment among university students in Oman. A total of (566) male and female students were employed to form the swtudy sample. The descriptive method was used. The findings showed that there is a significantly university student affected by Coronavirus; the dimensions of scale were arranged as follows: the Academic requirements of pandemic came first, the social communication came second, and the academic future stress came in third. The results also showed that Psychological Adjustment among University Students was affected by the Coronavirus pandemic, the average was low. Also, the result showed that the Corona