Journal of Techniques

The research provides an attempt to identify the effects of technical and professional developments on audit risks, important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern environment for auditing in general and auditing risks in particular. Therefore, the nature of these developments and their relationship to auditing and their impact on audit risks have been clarified, leading to the determination of the implications of these developments on audit risks and the requirements to keep up with developments (technical and professional) in the field of audit risk assessment.

This study was aimed to assess the blood pressure influence of rocuronium drug under general anesthesia and compares it with atracurium drug. The study recruited 50 adult patients, divided in to two groups the rocuronium drug groups which included 25 patients and atracurium drug group which included 25 patients, age ranged from (18-60 years) of both sexes who were (ASAI and ASAII) patients undergoing (elective surgeries) in Baghdad education hospital during the period from (October 2019 to March 2020). Anesthesia was induced with using I.V. propofol drug (1.5-2.5 mg/kg), ketamine drug (0.5 mg/kg) or (2-3 mg/kg) propofol drug. For the endotreacheal tube, and facility of intubation injection muscle relaxation the rocuronium drug (0.6 mg/kg) or atracurium drug (0.5 mg/kg), for maintenance rocuronium drug (0.1-0.2 mg/kg). 60 sec. was used after administration of the relaxant, attempt of intubation. Next intubation, lungs were mechanically ventilated, monitored, blood pressure recorded and MAP after five minutes and every five minute for 15 minutes. The resulting P-value of MAP in Rocuronium drug groups and Atracuruim drug group at pre-operative was 0.811 which was non-significant (P> 0.05). While at induction it was 0.309 which was also non-significant (P> 0.05). After 1min it was 0.574 which was non-significant (P> 0.05). After 5min it was 0.321 which was non-significant. After 10 min it was 0.954 which was non-significant (P> 0.05). The blood pressure effected from rocuronium drug and atracurium drug are different under general anesthesia. The Atracurium drugs has less marked change in MAP. In healthy patients it maybe not be of importance, nevertheless it could be nonessential in patients with preexisting cerebral, cardiac diseases, hypertension or the elderly, but Rocuronium drug has a marked change in MAP. This could be cautiously in the patients with preexisting cardiac or cerebral pathology or elderly or hypertension. In conclusions the MAP was increased at induction of rocuronium drug and was decreased at induction of atracurium drug in this study.

Inhalational agents are very important to maintain the depth of anesthesia, provide analgesia and muscle relaxant. Many factors have effect on anesthetic gases, including the type of anesthetic agent and its MAC and other properties and postoperative stays. This study was designed to evaluate the effect of isoflurane and sevoflurane as inhalational agents on the pulse rate (PR) during general anesthesia.
Thirty (30) patients aged between 7 - 68 years old were enrolled in this study. Males were 13 and females were 17, in all selected patients, PR was recorded at baseline, intubation at 5min,10min,15min,20min,25min, 30min and 40min, extubation, and recovery.
The result showed no significant differences in pulse rate at baseline in both gases, while there was a significant difference between the two gases at intubation period with no significant change in pulse rate in both gases at 5min,10min,15min,20min,25min,30min,40min, extubation and recovery

"non-alcoholic fatty liver disease" starts with hepatic lipid accumulation and is a dangerous factor for disease development.
Thus, we aimed to determine the serum levels of haptoglobin,alpha2 macroglobulin, apolipoprotein A1, gamma-glutamyl transferase, hemoglobin A1c, Total bilirubin, Triglyceride, cholesterol, low-density lipoprotein, high-density lipoprotein, very low-density lipoprotein, urea, and creatinine among patients with nonalcoholic fatty liver disease and healthy individuals. This study was carried out on 60 patients with NAFLD and 30 healthy subjects who were attending the Gastroenterology and Hepatology Teaching Hospital/Baghdad from August /2019 to March /2020. Patients data included age, sex, BMI, and abdominal ultrasound with other medical information. Serum samples were collected and then some biochemical tests were done by an Autoanalyzer, while serum apolipoprotein A1, haptoglobin, and Alpha 2maacroglobulin were measured by ELISA technique.
The study found that obesity (70%) and dyslipidemia (50%) are more common in NAFLD patients than another metabolic disease such as hypertension (20%) and diabetes mellitus (type 1 and 2) (3% and 30%) respectively. Also, the results showed a significant difference among the age group (p=0.006). NAFLD subjects had a highly significant elevation (p=0.000) in the mean ± SD of BMI, FBS, HbA1c, AST, ALP, cholesterol, triglyceride, LDL, VLDL, and Alpha 2 macroglobulin compared with the healthy control. Serum ALT and total bilirubin (mean ± SD) were significantly elevated (p=0.001) in NAFLD subjects (54.28±23.05IU/L and 14.47±9.65 μmole/l respectively) when compared with the mean± SD of healthy control. In addition, the results revealed a significant elevation (P=0.027) in the mean ± SD of serum albumin in NAFLD patients when compared with mean ± SD of healthy control and a significant elevation (P=0.002)in the mean ± SD of the LDL of the NAFLD patients as compared to the healthy control. However, the results showed a highly significant decrease (P=0.000) in the mean ± SD of serum HDL, Apolipoprotein, and haptoglobin. Furthermore, the present study observed that the optimal cut-off value was ≤67.13ng/ml for haptoglobin with a sensitivity and specificity of 80% and 93.33% respectively. In addition, the results revealed that the optimal cut-off value was >257ng/ml for Alpha
2Macroglobulin with a sensitivity and specificity of 73.33% and 86.67% respectively. The study found an optimal cut-off value of ≤86 ng/ml for Apolipoprotein A1 with a sensitivity and specificity of 85% and 90% respectively.

Back ground: Reduction of a durable bond to acrylic denture base is the main problem associated with soft liner materials.
Purpose: Evaluation of the influence of addition of Ag-Zn Zeolite on shear bond strength of silicon cold cure soft liner.
Approach: thirty specimens of silicon cold cure soft liner were constructed for shear bond- strength test and divided into three groups: Control groups: 10 specimens without incorporation of Ag-Zn Zeolite, Experimental group: 10 specimens with 0.5% by weight of Ag-Zn Zeolite Experimental Group: 10 specimens with 0.75 %by weight of Ag-Zn Zeolite Plastic pattern of acrylic block with dimensions (75 mm length x 25mm width x 5mm depth )was fabricated and evaluated by Instron testing machine.
Results: Least significant difference of (0.75%) of Ag-Zn zeolite group was significantly different compared with the experimental group of (0.5% and control group) at p<0.05.
Conclusion: The incorporation of 0.5%, 0.75% by weight into silicon cold cure soft liner had significant effect and causes improvement in shear bond strength.

Abstract:
The rural-isolated agricultural region in Iraq and some developing countries lack access to electricity, and thus primarily alternative is using diesel water pumping systems to irrigate their crops. However, due to a rise in the oil's price on the international market, toxic pollution from burning oil, high maintenance costs, and short lifespans have been challenged to create some alternative. Renewable energy can limit the use of fossil fuels, particularly by using the solar-powered water pumping system. This article aimed to find an optimal design for a direct-coupled photovoltaic water pumping system in Iraq. The article presents the significant design aspect for an optimal system, such as the groundwater aquifer depth, installation aspect, cost, and irrigation efficiency. The design offers a combination of sprinkler and environmentally sustainable and cost-effective photovoltaic technology to reduce electricity and water use. A deep well to the storage system is adopted with, 40m maximum well depth, 90m3 reservoir, 1200W submersible pump, and 1800 Wp, which can supply water to 12 greenhouses for three days. The yearly results show pumping efficiency up to 42.6%, used water needs 10950 m3, and unused energy 48.8%.

Designing a localization system for an indoor environment faces more challenges because of multipath and interference problems. In this field, the most important techniques used for such environment, are RSS and ToA which need to be improved especially from more interference because of the huge multipath problems. In this paper, a case study of a selected building is chosen in order to apply the proposed technique of this research. Such proposal is based on the PT of the area in the case study into MZ. Each zone is allocated special values for the parameters used to estimate the target positions. WI package is used to simulate the case study area and apply such proposal based on RSS and ToA. The results confirm that the estimated locations are close to the real locations by the average error of (2.8) meter and (0.192) meter for ToA corresponding one zone and four zones respectively. In contrast, the results of our experiment show that the accuracy is improved from an average error of (2.4) meter and (0.217) meter for RSS corresponding one zone and four zones respectively. Such results confirm that dividing the case study area into more zones leads to more accuracy.

Obesity and severe obesity are increasing serious health problems with an epidemic percentage in most countries. In Sleeve gastrectomy, a part of the stomach structure is removed, limiting its capacity by about two to three. A total of thirty blood samples were collected from patients with obesity and the result was compared with healthy person throughout the time from November 2019 to September 2020. Before sleeve gastrectomy and after more than 6 months of sleeve surgery, the sample was collected from the Medical City/Baghdad Teaching Hospital, the withdrawal was again taken at home to have pre and post sleeve gastrectomy, Patient age ranged between [20-46] years for obese patients and healthy control. Then the serum samples were obtained from patients and control group to screen for C-reactive protein by agglutination method. The result of the present study found that the positivity of CRP in pre-operation is higher than that of post-operative with high significance [P<0.005].

Heat-polymerized resins are common substances utilized for construction of removable dental prostheses (i.e. Orthodontic appliances). Such materials should have appropriate physical properties. The use of disinfectant solutions might influence the physical characteristics of the acrylic materials. This study was conducted to assess the influence of different disinfectants on heat polymerized resins in terms of surface hardness. Forty specimens were made from heat-polymerized acrylic resins in total. The investigation comprised 4 groups according to the disinfectants utilized and each group had ten specimens. The 1st group was immersed in distilled water (control); the 2nd group was disinfected in Efferdent; the 3rd group was disinfected in 4 % Chlorhexidine; and the 4th group was disinfected in 1% hypochlorite. All specimens were tested via a hardness tester three times and the average reading was measured for all specimens. The statistical results indicated a slight decline in the mean values of surface hardness of acrylic specimens following immersion in disinfectants. The greatest value of mean was for distilled water specimens whereas the lowest value of mean was for 4% Chlorhexidine specimens. Furthermore, no significant differences were found among all groups (P>0.05). The study concluded that the use of disinfectants solutions slightly decreases the hardness of heat polymerized resins. It is recommended to evaluate the chemical interaction between the acrylic resins and disinfectants.

The occurrence of tremendous developments in the field of data has led to the formation of huge volumes of data, and it is normal that this leads to the presence of outliers in this data for many reasons, which may have small or large values compared to the rest of the normal data, and the presence of outliers in the data affects the statistical analysis of this data, so we must try to reduce its impact in various ways. On the other hand, the presence of outliers may be of great benefit, for example knowledge of geological activities that precede natural disasters such as (earthquakes, forest fires, floods ... etc.). Therefore, detection of outliers is of great importance in various fields. In this research, we aim to develop easy methods for detecting outliers in big data, as the problem that this research addresses is that many of the newly developed methods for detecting outliers suffer from computational complexity or are efficient when the sample size is small. An experimental approach was used in this research by suggesting three methods for detecting outliers, the first method is based on standard deviation and was tested and compared with the normal distribution method and the z-score method. The second method depends on the maximum and minimum value of the data, and the third method depends on the range between successive data points. The results of second and third methods are compared with Hample's Test method result. The accuracy of the results is measured based on the confusion matrix. The results of the proposed methods test showed the conformity of the first method with the results of the normal distribution method and the Z-Score method, as well as the superiority of the third method over the Hample's test method. In this paper, it was concluded that the Hample's test method suffers from a serious weakness when the zero values in the data constitute more than 50% of the number of elements.

In two-stage micro-inverter photovoltaic (PV) applications, DC/DC converter is used to obtain the highest DC power from the PV module. In this type of inverter, the rising of voltage from the PV module to a grid voltage level is limited to a certain value. Moreover, the absence of the isolation between the input and output makes it is less efficient. For these reasons, an efficient single-stage grid-tied flyback PV micro-inverter with discontinuous conduction mode (DCM) control strategy is proposed to feed an alternating current (AC) to the main grid with a lower value of the total harmonic distortion (THD). The control strategy is based on a sine sinusoidal pulse width modulation (SPWM) technique to control the main switch of flyback inverter. Also, a simple perturb and observe (P&O) maximum power point tracking (MPPT) technique has been presented to obtain the MPP point from the PV module for any environmental conditions. The proposed control was verified using PSIM software and simulation results is obtained. The proposed control is tested under different weather conditions for solar irradiance and temperature, as a result, a pure sin wave current has been injected into the grid with a lower harmonics value. Finally, the small size, low cost and high reliability of single stage flyback micro-inverter is presented without the need for DC/DC converter.