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-essential. Also, identifying the management procedures in light of the auditor's assessments of the detected misstatements.This research reached a number of conclusions, the most important of which are the existence of fundamental distortions in the process of recognition and measurement of the government support received from the Ministry of Finance, as well as the existence of a fundamental distortion in the measurement process and the disclosure of the full production stock of flour and bran.This research was concluded with a number of recommendations, the most important of which is the need to re-measure and disclose the amounts of government support received by the company from the Ministry of Finance, and as the researchers mentioned in the practical aspect, as well as the need to re-measure the stock of the end of the period of full production of flour and bran in a way that guarantees the truth and fairness of the financial statements.
Background: Implantology is a fast growing area in dentistry. One of the most common issues encountered in dental implantation procedures is the lack of adequate preoperative planning. Conventional radiography may not be able to assess the true regional three-dimensional anatomical presentation. Multi Slice Computed Tomography provides data in 3-dimentional format offering information on craniofacial anatomy for diagnosis; this technology enables the virtual placement of implant in a 3-Dimensional model of the patient jaw (dental planning). Patients, Material and Methods: The sample consisted of (72) Iraqi patients indicated for dental implant (34 male and 38 female), age range between (20-70) years old. They were examined during a time p
... Show More<span lang="EN-US">Increase the in population and kindergarten number, especially in urban areas made it difficult to properly manage waste. Thus, this paper proposed a system dedicated to kindergartens to manage to dispose of waste, the system can be called smart garbage based on internet of things (SGI). To ensure a healthy environment and an intelligent waste in the kindergarten management system in an integrated manner and supported by the internet of things (IoT), we presented it in detail identification, the SGI system includes details like a display system, an automatic lid system, and a communication system. This system supplied capabilities to monitor the status of waste continuously and on IoT website can show the pe
... Show MoreIn the present work, zeolite Y has been synthesized successfully by sol-gel method.Zeolite was synthesized by crystallization of the final gel which consist from seeding and feed stock gels at 85 oC. HY zeolite was prepared by an ion exchange process with ammonium chloride solution and then loaded with different percentages of platinum and titanium by the wet - impregnation method.
X-ray Diffraction (XRD), X-ray Florescence (XRF), Scanning Electron Microscopy (SEM), BET surface area and, Crushing strength were used to characterize the synthesized and prepared catalysts . Results showed high crystallinity 90% with silica to alumina ratio 5 for HY, high surface area of 600 m2/g and pore
... Show MoreOver the last few years, there has been a worldwide increase in the use of composite materials for rehabilitation of deficient reinforced concrete structures. One important application of this technology is the use of Carbon Fiber Reinforced Polymer (CFRP) jacket to provide external confinement of reinforced concrete columns. Square concrete column specimens 100×100×1000 mm with concrete
compressive strength of about 30 and 50 MPa, steel fiber volume fraction 0%, 0.5%, 0.75%, and percentage of longitudinal reinforcement 2.01%, 3.14% and 4.52% were tested until failure in previous research. In this research seven tested columns were repaired and rehabilitated using one layer of CFRP flexible wraps and tested to determine their ultim
Terrestrial isopods play an important role in the biodegradation of many wastes which gives agreat importance in the nutrient cycles and ecosystem services , therefore this paper aims to use species
This research deals with the effects of welding variables using MIG/MAG spot by using Argon (Ar) gas and CO2 to show their effect on the mechanical characteristics and microstructure of low alloy steel type DIN15Mo3 and determine the optimum condition for the process of welding ; current & time. The results show the possibility of using CO2 and also Ar in low alloy steel welding with a little decrease in the shear force of not more than 13% for 4mm thickness and time 2sec. The shear force increased when using Ar instead of CO2 to be , The shear force reach 36KN when using Ar at 2mm thickness time of 8 sec and current of 220 Amp. , when used CO2 instead of Ar d
... Show MoreThe present study was conducted on 20 patients suffering from different types of lesion like
pyogenic granuloma, peripheral giant cell granuloma, mucoceles, pregnancy tumour, Fordyce's granules
and irritating fibroma.The cases were selected from outpatient clinic of the Al Kydhemya Teaching
Hospital. Patients were treated by diode laser (810±20 nm) at the affected areas of the oral cavity with
continuous contact focused mode until excision of the lesion with coagulation of the oozing area after
excision. Patients were followed up after 2 days, 7 days and 2 weeks to assess healing process and any
post operative complication. Some of undiagnosed lesion sent for histopathological examination. No
serious complications w
The presence of construction wastes such as clay bricks, glass, wood, plastic, and others in large quantities causes serious environmental problems in the world. Where these wastes can be used to preserve the natural resources used in construction and reduce the impact of this problem on the environment, it also works to reduce the problem of high loads of concrete blocks. Clay bricks aggregate (AB) can be recycled as coarse aggregate and replaced with volumetric proportions of coarse aggregate by ( 5% and 10%), as well as the use of clay brick powder (PB) by replacing its weight of cement (5% and 10%) and reduced in the manufacture of concrete blocks (blocks). Four mixtures will be prepared and tested to learn how to re
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