This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

Analytical field target function has been considered to represent the axial magnetic field distribution of double polepiece symmetric magnetic lens. In this article, with aid of the proposed target function, the syntheses procedure is dependent. The effect of the main two coffectin optimization parameters on the lens field distribution, polepieces shape, and the objective focal prosperities for lenses operated under zero magnification mode has been studied. The results have shown that the objective properties evaluated in sense of the inverse design procedure are in an excellent correspondence with that of analysis approach. Where the optical properties enhance as the field distribution of the electron lens distributed along a narrow axi

 In this work silicon solar cell has been used with semicircular grooves to improve its efficiency by reducing reflection of rays and increasing optical path through the cell. Software program for optical design (zemax) has been used by ray tracing mode to evaluate prototype efficiency when using detector beneath the cell. The prototype has aspect ratio (A.R=0.2) which is the best efficiency at incident angle (Ï´=0ͦ) and the best acceptance angle (Ï´=50ͦ). 

The regression analysis process is used to study and predicate the surface response by using the design of experiment (DOE) as well as roughness calculation through developing a mathematical model. In this study; response surface methodology and the particular solution technique are used. Design of experiment used a series of the structured statistical analytic approach to investigate the relationship between some parameters and their responses. Surface roughness is one of the important parameters which play an important role. Also, its found that the cutting speed can result in small effects on surface roughness. This work is focusing on all considerations to make interaction between the parameters (position of influenc

Background. “Polyetheretherketone (PEEK)” is a biocompatible, high-strength polymer that is well-suited for use in dental applications due to its unique properties. However, achieving good adhesion between PEEK and hydrophilic materials such as dental adhesives or cement can be challenging. Also, this hydrophobicity may affect the use of PEEK as an implant material. Surface treatment or conditioning is often necessary to improve surface properties. The piranha solution is the treatment of choice to be explored for this purpose. Methods. PEEK disks of 10 mm diameter and 2 mm thickness were used in this study. Those samples were divided into five groups (each group has five samples). The first is the control group, in which no

Background: In capturing a negative image, the digital impression secures a digital record for the purposeof designing and creating restorations. The introduction of scanning system presents a paradigm shift in the way of the dental impression procedure and encourages the accuracy of obtained restoration especially in the marginal area as a result of producing accurate final impression The digital system offers many advantages over the Conventional method.. The objective of this present in vitro study was to evaluate the marginal fitness of all ceramic crowns fabricated by direct digital scanning of the prepared tooth using two types of intra-oral cameras (Bluecam camera with strip light projection technique and Omnicam camera with video sa

This article showcases the development and utilization of a side-polished fiber optic sensor that can identify altered refractive index levels within a glucose solution through the investigation of the surface Plasmon resonance (SPR) effect. The aim was to enhance efficiency by means of the placement of a 50 nm-thick layer of gold at the D-shape fiber sensing area. The detector was fabricated by utilizing a silica optical fiber (SOF), which underwent a cladding stripping process that resulted in three distinct lengths, followed by a polishing method to remove a portion of the fiber diameter and produce a cross-sectional D-shape. During experimentation with glucose solution, the side-polished fiber optic sensor revealed an adept detection

Naturally available products have been used widely for centuries in handling human disease. The present study aimed to determine the effect of aluminum potassium sulfate addition into the soft liner on tensile strength and peel bond strength. The effect of aluminum potassium sulfate evaluated by two methods, first one include incorporation of KAL (SO4)2 into soft liner monomer in concentration (2%,3% by wt.) while the second method include immersion of soft liner specimens in solution of KAL(SO4)2 in concentration(5%,10% percent) during time periods (0,10 minutes). In conclusions, the results of current study encourage use KAL (SO4)2 within soft liner material