Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

Increasing need for day after day to find ways and innovative means of
helping to educate and give children the skills of different kind, has found a
researcher on the subject of hats, six room to give children language skills
through the experience of field reconnaissance conducted on the three
children found that language skills improved, he decided to make these study.
Objectives of the study:
Understand the differences between the experimental group first (the way the
debate) and second (six caps) depending on the test post administration.
to identify the language skills of the second group according to the pre and
post test
Differences between males and females in the second group (Six Hats)
Search T

Las formas verbales: el infinitivo, el gerundio y el participio, son derivados verbales que se comportan como sustantivos, adverbios o adjetivos, respectivamente; aunque, dado su carácter verbal pueden también funcionar como verbos y, por tanto, como núcleos del predicado.

 El presente trabajo presenta una visión general sobre las formas no personales del verbo en español. Se debe recordar que las formas no personales del verbo tiene funciones y valores dentro de la oración.

  Este trabajo lo dividimos  en dos partes: la primera presenta  un breve marco teórico en que se explica las formas no personales del verbo y como se forman además de sus funciones.

Abstract

To maintain a sustained competitive position in the contemporary environment of  knowledge  economy,  organizations  as an open social systems must have an ability to learn and know  how to adapt to rapid changes  in a proper fashion so that organizational objectives will be achieved efficiently and effectively.  A multilevel approach is adopted proposing that organizational learning suffers from the lack of interest about the strategic competitive performance of the organization. This remains implicit almost in all models of organizational learning and there is little focus on how learning organizations achieve sustainable competitive advantage . A dynamic model that captures t

Secure storage of confidential medical information is critical to healthcare organizations seeking to protect patient's privacy and comply with regulatory requirements. This paper presents a new scheme for secure storage of medical data using Chaskey cryptography and blockchain technology. The system uses Chaskey encryption to ensure integrity and confidentiality of medical data, blockchain technology to provide a scalable and decentralized storage solution. The system also uses Bflow segmentation and vertical segmentation technologies to enhance scalability and manage the stored data. In addition, the system uses smart contracts to enforce access control policies and other security measures. The description of the system detailing and p

In this paper, the effects of subsurface water retention technology (SWRT) on crop coefficient (k_c) and crop evapotranspiration (ET_c) of eggplant were investigated in sandy loam soil. For this purpose, two treatments plot (with SWRT and without using SWRT) were adopted during 93 days of cultivation. The study was conducted in open field within Al-Fahamah Township, Baghdad, Iraq during summer growing season 2017. The accumulated ET_c of eggplant was 403.3 and 515.2 mm for SWRT treatment and control plot, respectively by reduction percentage 21.7 %. The average values of ET_c during the growing season were 4.3 and 5.5 mm/day, respectively. The crop coefficients value during the gro

The removal of cadmium ions from simulated groundwater by zeolite permeable reactive barrier was investigated. Batch tests have been performed to characterize the equilibrium sorption properties of the zeolite in cadmium-containing aqueous solutions. Many operating parameters such as contact time, initial pH of solution, initial concentration, resin dosage and agitation speed were investigated. The best values of these parameters that will achieved removal efficiency of cadmium (=99.5%) were 60 min, 6.5, 50 mg/L, 0.25 g/100 ml and 270 rpm respectively. A 1D explicit finite difference model has been developed to describe pollutant transport within a groundwater taking the pollutant sorption on the permeable reactive barrier (PRB), which i

Background: Varicose vein (VV) is a common problem that mostly occurs in legs. This medical condition can influence the quality of life and working condition of nurses. Aim of the study: To estimate the prevalence of lower limbs varicosity and its associated risk factors among nurses. Methods: This a cross-sectional descriptive study was carried out among 100 nurses working Baghdad Teaching Hospital, Surgical Specialties Hospital, and Al- Kidney Teaching Hospital, Baghdad, Iraq from January 1st to May 10th, 2022. The participants were recruited in the study using systematic random sampling. The Occupational Sitting and Physical Activity and Aberdeen Varicose Vein Questionnaires were used for data gathering. Results: The prevalence o

Investigating the strength and the relationship between the Self-organized learning strategies and self-competence among talented students was the aim of this study. To do this, the researcher employed the correlation descriptive approach, whereby a sample of (120) male and female student were selected from various Iraqi cities for the academic year 2015-2016.  the researcher setup two scales based on the previous studies: one to measure  the Self-organized learning strategies which consist of (47) item and the other to measure the self-competence that composed of (50) item. Both of these scales were applied on the targeted sample to collect the required data