Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

Current studies interested on the biosynthesis of zinc oxide nanoparticles (ZnO-NPs) using hot plants extracts of Allium sativum and characterization of them using: Atomic Force Microscopy (AFM), X-ray diffractions (XRD), Fourier Transform Infrared Spectroscopy (FT- IR), UV–visible spectral and Hot stage. The results found that all NPs are had nano-size. ZnO NPs was produced by four procedures using hot extract of Allium sativum. The average diameters were: 101.59 nm, 110.33 nm, 75.69 nm, 88.67 nm for first, second, third and fourth procedures respectively compared with 47.57 nm for standard NPs. The Roughness averages (Ra) were: 10.8 nm, 6.83 nm, 13.8 nm, 0.541 nm for first, second, third and fourth respectively. The Root mean square (Sq

We report here the observation of 16 µm superradiance laser action generated from optical pumping of CF4 gas molecules (which is cooled to 140 Kº by a boil-off liquid-N2) by a TEA-CO2 laser 9R12 line. Output laser pulses of 7 mJ and 200 ns have been obtained.

The dispersion of supported Pt and Pt–Ir reforming catalysts have been studied, after treatment with oxidative and reducing atmosphere. Methylcyclohexane dehydrogenation reaction in the absence of hydrogen was used as a test reaction. An attempt was made to relate the behavior of the catalysts upon subject to reaction, to the dispersion of the same type of catalysts upon treatment with similar atmosphere and temperatures which appeared in literature. The total conversion of reaction can be explained by a change in metal dispersion. Thus, methylcyclohexane dehydrogenation reaction appears to be a really “structure sensitive” reaction.

      The toluene yield increases as the oxidation temperature i

The present paper focuses on the study of some characteristics of
comets ions by photometry method which represent by CCD camera
which it provide seeing these images in a graded light. From 0-255
when Zero (low a light intensity) and 255 (highlight intensity). These
differences of photonic intensity can be giving us a curve which
appear from any line of this image.
From these equations the focus is concentrating on determine the
temperature distribution, velocity distribution, and intensity number
distribution which is give number of particles per unit volume.
The results explained the interaction near the cometary nucleus
which is mainly affected by the new ions added to the density of the
solar wind, th

In this work, we have investigated optical properties of the thermally evaporation PbS/CdS thin films. The optical constant such as (refractive index n, dielectric constant εi,r and Extinction coefficient κ) of the deposition films were obtained from the analysis of the experimental recorded transmittance spectral data. The optical band gap of PbS/CdS films is calculate from (αhυ)1/2 vs. photon energy curve.

This research presents a study for precipitating phosphorus (as phosphate ion) from simulated wastewater (5ppm initial concentration of phosphorus) using calcium hydroxide Ca(OH)₂ solution. The removal of phosphorus by Ca (OH)₂ solution is expected to be very effective since the chemical reaction is of acid-base type but Ca(OH)₂ forms complex compound with phosphate ions called. Hydroxyapatite Ca₅ (PO₄)₃OH. hydroxyapatite is slightly soluble in water. This research was directed towards sustainable elements as phosphorus. Kinetics of the dissolution reaction of hydroxyapatite was investigated to find the best factors to recover phosphorus. The effect of con