Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for powerful skills in the field of Certified fraud examination, but theserequirements raises a new question, namely! From Where we will bring thoseauditors who have the skills of fraud examination ،This research on the amodel application to the work of the legal examiner in the Office of the FederalFinancial Supervisory being the supreme audit functions of the fight againstfraud and corruption institution to maintain the misuse of public money andwaste disposal was built.
Wind energy is one of the most common and natural resources that play a huge role in energy sector, and due to the increasing demand to improve the efficiency of wind turbines and the development of the energy field, improvements have been made to design a suitable wind turbine and obtain the most energy efficiency possible from wind. In this paper, a horizontal wind turbine blade operating under low wind speed was designed using the (BEM) theory, where the design of the turbine rotor blade is a difficult task due to the calculations involved in the design process. To understand the behavior of the turbine blade, the QBlade program was used to design and simulate the turbine rotor blade during working conditions. The design variables suc
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This article comprehensively examines the history, diagnosis, genetics, diversity, and treatment of SARS-CoV-2. It details the emergence of coronaviruses over the past 50 years, including the coronavirus from 2019 and its subsequent mutations, along with updated information about this virus. This review explains the development and nomenclature of coronaviruses, their cellular invasion through glycoprotein spikes binding to ACE-2 receptors, and the mechanism of cell entry via endocytosis. Diagnosis methods for COVID-19, including nucleic acid amplification, serology, and imaging techniques like chest X-ray and CT scan tests, are discussed. Treatment approaches for COVID-19 are outlined, emphasizing healthcare, antiviral medications like Rem
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Background: Skull secondary tumors are malignant bone tumors which are increasing in incidence.Objective: The objectives of this study were to present clinical features , asses the outcome of patients with secondary skull tumors ,characterize the MRI features, locations, and extent of secondary skull tumors to determine the frequency of the symptomatic disease.Type of the study: This is a prospective study.Methods: This is a prospective study from February 2000 to February 2008. The patients were selected from five neurosurgical centers and one oncology hospital in Baghdad/Iraq. The inclusion criteria were MRI study of the head(either as an initial radiological study or following head CT scan when secondary brain tumor is suspected , vis
... Show MoreInvestigating gender differences based on emotional changes becomes essential to understand various human behaviors in our daily life. Ten students from the University of Vienna have been recruited by recording the electroencephalogram (EEG) dataset while watching four short emotional video clips (anger, happiness, sadness, and neutral) of audiovisual stimuli. In this study, conventional filter and wavelet (WT) denoising techniques were applied as a preprocessing stage and Hurst exponent
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The seasonal behavior of the light curve for selected star SS UMI and EXDRA during outburst cycle is studied. This behavior describes maximum temperature of outburst in dwarf nova. The raw data has been mathematically modeled by fitting Gaussian function based on the full width of the half maximum and the maximum value of the Gaussian. The results of this modeling describe the value of temperature of the dwarf novae star system leading to identify the type of elements that each dwarf nova consisted of.
The study aims to identify the level of modesty and self-assertiveness among Tikrit university’s students in regard with students’ gender and major (scientific, human studies), and to identify the correlation between modesty trait and self-assertiveness of students. To this end, the researcher has designed a scale to measure modesty that consisted of four-domains (decency, avoiding of unattractive, pang of conscience, and apprehension). Moreover, the researcher adopted a scale of self-assertiveness that designed by (shawki, 1998). The sample included (600) student on first-stage at the university of Tikrit. The results revealed that students have a high level of modesty and self-assertiveness; there is a correlation between modesty t
... Show MoreDie Forschung geht um das wichtigste Thema für die literarischen Studien, die um die literarische Übersetzung und die Deutlichkeit dem Leser gekreist sind. Die literarische Übersetzung ist ein schwieriger Prozess, der auf vielseitigen Faktoren beruht ist, damit es erfolgreich gelungen ist. Dies ist auch ein gemeinsamer Prozess durch das Kunstwerk zwischen dem Autor und Übersetzer, so dass der erste Schritt in der vorliegenden Forschung wie folgendes lautet: muss es der Autor genau bestimmt wird, wie er die methodischen Grundprinzipien des Wekes im Dienst der zentralen Idee formuliert, und wie er die literarische Gestalt durch die voll erfassende Vorstellung des Wekes dichtet. Denn die literarische Arbeit besteht aus zwei Teilen
... Show MoreThe aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a
... Show MoreThis research concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of hygrothermal (rate of moisture 50% and 50℃ temperature). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe have a crack already. The test was performed and on two type of specimens, one have length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to growth (i.e. the number of cycles needed to growth the crack will reduce). In addition, when the temperature was increase the number of cycles needed to growth the crack are reduced because the effect of heat on the mechanical pro
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