Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the theoretical and practical sides, research presents a set of commendations among of which are the auditor the person who takes directly the responsibility of detailed statement in the Management Representations Letter and the responsibility of presenting unrestricted opinion or other wise the auditor doesn't get the management representations letter if he would preface to apologize, Accordingly, he research shows a set of recommendations, among of which are the council of control and accounting standards of Iraq should exert its efforts to issue Iraqi audit evidence based on IA S" amended" No.(580), works in line with the main national auditing environment
Background: Differentiation between malignant and benign vertebral compression fracture is often problematic. This is precisely difficult in elderly who are predisposed to benign compression caused by osteoporosis .Establishing correct diagnosis is of great importance in determining the treatment andprognosis.A study was performed to determine which magnetic resonance imaging findings are useful in discrimination between metastatic and acute osteoporotic compression fractures of the spine. Recently MRI is being increasingly used for evaluation of these fractures.Objectives: The aim of this study is to establish the correct diagnosis of malignant and benign compression vertebral fracture by MRI to determine treatment and prognosis.Methods
... Show MoreThis paper describes the problem of online autonomous mobile robot path planning, which is consisted of finding optimal paths or trajectories for an autonomous mobile robot from a starting point to a destination across a flat map of a terrain, represented by a 2-D workspace. An enhanced algorithm for solving the problem of path planning using Bacterial Foraging Optimization algorithm is presented. This nature-inspired metaheuristic algorithm, which imitates the foraging behavior of E-coli bacteria, was used to find the optimal path from a starting point to a target point. The proposed algorithm was demonstrated by simulations in both static and dynamic different environments. A comparative study was evaluated between the developed algori
... Show More
(15)
The quality of groundwater in the Al-Hawija area was assessed using a water quality index. Data of nine physico-chemical parameters of 28 groundwater wells were used to calculate the water quality index (WQI). A heterogeneous water quality was reported, where in close proximity to the Lesser Zab River (LZR), it has low WQI values and permissible for human consumptions due to the dilution processes by fresh water; whereas, it becomes deteriorated in areas located far away the river. The values of WQI ranges from 22 to 336, indicating a good to very poor groundwater quality.
(3)
Reinforced concrete (RC) beams containing a longitudinal cavity have become an innovative development and advantage for economic purposes of light-weight members without largely affecting their resistance against the applied loads. This type of openings can also be used for maintenance purposes and usage space of communication lines, pipelines, etc. RC beams are primarily loaded in the plane of the members, which are two-dimensional in a plane stress state and the dominant structural behaviours include bending, shear, or combination of both. In the present study, six numerical models of RC beams with and without openings were simulated by using commercial finite element software ANSYS to evaluate the structural behaviours of those b
... Show More
(19)
(16)
(93)
Development and population expansion have the lion's share of driving up the fuel cost. Biodiesel has considerable attention as a renewable, ecologically friendly and alternative fuel source. In this study, CaO nanocatalyst is produced from mango leaves as a catalysis for the transesterification of waste cooking oil (WCO) to biodiesel. The mango tree is a perennial plant, and its fruit holds significant economic worth due to its abundance of vitamins and minerals. This plant has a wide geographical range and its leaves can be utilized without any negative impact on its growth and yield. An analysis was conducted to determine the calcium content in the fallen leaves, revealing a significant quantity of calcium that holds potential fo
... Show More
(15)
(9)
Background and Objectives: Dyspepsia is a disorder characterized by difficulty in digestion and represents a major health concern. Therefore, it is crucial to identify functional dyspepsia linked to Helicobacter pylori (H. pylori). This research aimed to determine the prevalence of H. pylori among patients with dyspepsia and to examine the potential risk factors associated with the infection. Materials and Methods: From August 14th to September 21st, 2024, a total of 105 patients with dyspepsia, who attended the Central Laboratory of Baghdad Medical City Complex (Iraq), were enrolled in this study. Data on nonsteroidal anti-inflam- matory drugs (NSAIDs), smoking, family history, fasting habits and frequent fast food consumption wer
... Show More
(4)
(2)
This work revealed the spherical aromaticity of some inorganic E4 cages and their protonated E4H+ ions (E=N, P, As, Sb, and Bi). For this purpose, we employed several evaluations like (0D-1D) nucleus independent chemical shift (NICS), multidimensional (2D-3D) off-nucleus isotropic shielding σiso(r), and natural bond orbital (NBO) analysis. The magnetic calculations involved gauge-including atomic orbitals (GIAO) with two density functionals B3LYP and WB97XD, and basis sets of Jorge-ATZP, 6-311+G(d,p), and Lanl2DZp. The Jorge-ATZP basis set showed the best consistency. Our findings disclosed non-classical aromatic characters in the above molecules, which decreased from N to Bi cages. Also, the results showed more aromaticity in E4 than E4H+
... Show More
(7)
(6)
(24)
(28)
(59)
(53)