Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

AO Dr. Ali Jihad, Journal of Physical Education, 2021

This study is qualitative, it illustrates H.G. Wells\\'s The Time Machine through the scientific and social framework of the Victorian Era. Wells\\'s portrayal of future societies examines the rapid technological progress and social changes of the 19th century. The analysis scrutinizes the division between the Eloi and the Morlocks, tracing the consequences of social division. To meet the objective of the study, Victorian frame of mind is utilized to examine the class struggle that is symbolized by the Eloi and the Morlocks. The analysis highlights the economic and social effects of industrialization and how Wells examines the capitalist system and its impact on human relationships and class division. The study also utilizes concepts from D

Numerical Investigation was done for steady state laminar mixed convection and thermally and hydrodynamic fully developed flow through horizontal rectangular duct including circular core with two cases of time periodic boundary condition, first case  on the rectangular wall while keeping core wall constant and other on both the rectangular duct and core walls. The used governing equations are continuity momentum and energy equations. These equations are normalized and solved using the Vorticity-Stream function and the Body Fitted Coordinates (B.F.C.) methods. The Finite Difference approach with the Line Successive Over Relaxation (LSOR) method is used to obtain all the computational results the (B.F.C.) method is used to generate th

The reduction of vibration properties for composite material (woven roving E-glass fiber plies in thermosetting polyester matrix) is investigated at the prediction time under varied combined temperatures (60  to -15) using three types of boundary conditions like (CFCF, CCCF, and CFCC). The vibration properties are the amplitude, natural frequency, dynamic elastic moduli (young modulus in x, y directions and shear modulus in 1, 2 plane) and damping factor. The natural frequency of a system is a function of its elastic properties, dimensions, and mass. The woven roving glass fiber has been especially engineered for polymer reinforcement; but the unsaturated thermosetting polyester is widely used, offering a good balance of vibration p

     In this work, the pseudoparabolic problem of the fourth order is investigated to identify the time -dependent potential term under periodic conditions, namely, the integral condition and overdetermination condition. The existence and uniqueness of the solution to the inverse problem are provided. The proposed method involves discretizing the pseudoparabolic equation by using a finite difference scheme, and an iterative optimization algorithm to resolve the inverse problem which views as a nonlinear least-square minimization. The optimization algorithm aims to minimize the difference between the numerical computing solution and the measured data. Tikhonov’s regularization method is also applied to gain stable results. Two

Time-domain spectral matching commonly used to define seismic inputs to dynamic analysis in terms of acceleration time history compatible with a specific target response spectrum is used in this study to investigate the second-order geometric effect of P-delta on the seismic response of base-isolated high-rise buildings. A synthetic time series is generated by adjusting reference time series that consist of available readings from a past earthquake of the 1940 El Centro earthquake adopted as an initial time series. The superstructure of a 20-story base isolated building is represented by a 3-D finite element model using ETABS software. The results of the base isolated building show that base isolation technique significantly reduces inter-s

Survival analysis is widely applied to data that described by the length of time until the occurrence of an event under interest such as death or other important events. The purpose of this paper is to use the dynamic methodology which provides a flexible method, especially in the analysis of discrete survival time, to estimate the effect of covariate variables through time in the survival analysis on dialysis patients with kidney failure until death occurs. Where the estimations process is completely based on the Bayes approach by using two estimation methods: the maximum A Posterior (MAP) involved with Iteratively Weighted Kalman Filter Smoothing (IWKFS) and in combination with the Expectation Maximization (EM) algorithm. While the other