The performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:

Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin

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-essent

In the present study, a novel ligand (L) made of 2-hydroxynaphthaldehyde and 3-hydrazone-1,3-dihydro-indole-2-one(3-[(3-hydroxynaphthalen-2-yl-ethylidene)-hydrazono]-1,3-dihydro-indol-2-one). The ligand was characterized by FTIR, UV-vis, mass, 1H-NMR, 13C-NMR, and CHN elemental analysis. New complexes of this ligand were created by treating methanol and a drop of DMF solution of the produced ligand with the hydrated metal salts of Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) in a molar ratio of 2:1 (L:M). As a result, complexes have been emerged and identified FTIR, UV-vis, C.H.N., chloride-containing, molar conductance, magnetic susceptibility, and atomic absorption. The characterization result for each complex indicated complexes wi

Focusing of Gaussian laser beam through nonlinear media can induce spatial self- phase modulation which forms a far field intensity pattern of concentric rings. The nonlinear refractive index change of material depends on the number of pattern rings. In this paper, a formation of tunable nonlinear refractive index change of hybrid functionalized carbon nanotubes/silver nanoparticles acetone suspensions (F-MWCNTs/Ag-NPs) at weight mixing ratio of 1:3 and volume fraction of 6x10-6 , 9x10-6 , and 18x10-6 using laser beam at wavelength of 473nm was investigated experimentally. The results showed that tunable nonlinear refractive indices were obtained and increasing of incident laser power density led to increase the nonlinear refractive inde

 The technology in continuous and quick development, that reflects in all parts of our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying processes are electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took t

Long before the pandemic, labour force all over the world was facing the quest of incertitude, which is normal and inherent of the market, but the extent of this quest was shaped by the pace of acceleration of technological progress, which became exponential in the last ten years, from 2010 to 2020. Robotic process automation, work remote, computer science, electronic and communications, mechanical engineering, information technology digitalisation o public administration and so one are ones of the pillars of the future of work. Some authors even stated that without robotic process automation (RPA) included in technological processes, companies will not be able to sustain a competitive level on the market (Madakan et al, 2018). R

Throughout this paper R represents commutative ring with identity and M is a unitary left R-module. The purpose of this paper is to investigate some new results (up to our knowledge) on the concept of weak essential submodules which introduced by Muna A. Ahmed, where a submodule N of an R-module M is called weak essential, if N ? P ? (0) for each nonzero semiprime submodule P of M. In this paper we rewrite this definition in another formula. Some new definitions are introduced and various properties of weak essential submodules are considered.

Interval methods for verified integration of initial value problems (IVPs) for ODEs have been used for more than 40 years. For many classes of IVPs, these methods have the ability to compute guaranteed error bounds for the flow of an ODE, where traditional methods provide only approximations to a solution. Overestimation, however, is a potential drawback of verified methods. For some problems, the computed error bounds become overly pessimistic, or integration even breaks down. The dependency problem and the wrapping effect are particular sources of overestimations in interval computations. Berz (see [1]) and his co-workers have developed Taylor model methods, which extend interval arithmetic with symbolic computations. The latter is an ef

Watermarking operation can be defined as a process of embedding special wanted and reversible information in important secure files to protect the ownership or information of the wanted cover file based on the proposed singular value decomposition (SVD) watermark. The proposed method for digital watermark has very huge domain for constructing final number and this mean protecting watermark from conflict. The cover file is the important image need to be protected. A hidden watermark is a unique number extracted from the cover file by performing proposed related and successive operations, starting by dividing the original image into four various parts with unequal size. Each part of these four treated as a separate matrix and applying SVD