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

The ionospheric characteristics exhibit significant variations with the solar cycle, geomagnetic conditions, seasons, latitudes and even local time. Representation of this research focused on global distribution of electron (Te) and ion temperatures (Ti) during great and severe geomagnetic storms (GMS), their daily and seasonally variation for years (2001-2013), variations of electron and ion temperature during GMS with plasma velocity and geographic latitudes. Finally comparison between observed and predicted Te and Ti get from IRI model during the two kinds of storm selected. Data from satellite Defense Meteorological Satellite Program (DMSP) 850 km altitude are taken for Te, Ti and plasma velocity for different latitudes during great

Five levels of Zn-EDTA fertilizer and foliar application of boron were used to study the local rice response through studying of some vegetative and reproductive growth characters, by conducting two field experiments at Kanipanka Agricultural Research Station during the summer season of 2004 by using RCBD with three replications. Significant differences were found in studied characters, there were increase in the number of days from seeding to 50% flowering (94.330-96.233) days, from 50% flowering to physiological maturity (37.50-38.28) days, plant height (82.50-91.423) cm and LAI (5.441-7.525). Reproductive characters such as number of grains panicle-1 (74.11-85.88), number of panicles m-2 (321.00-426.083), biological yield (8166.166-11082

The purpose of this article is to improve and minimize noise from the signal by studying wavelet transforms and showing how to use the most effective ones for processing and analysis. As both the Discrete Wavelet Transformation method was used, we will outline some transformation techniques along with the methodology for applying them to remove noise from the signal. Proceeds based on the threshold value and the threshold functions Lifting Transformation, Wavelet Transformation, and Packet Discrete Wavelet Transformation. Using AMSE, A comparison was made between them , and the best was selected. When the aforementioned techniques were applied to actual data that was represented by each of the prices, it became evident that the lift

Economic units can benefit from the cleaner production strategy, which aims to reduce the environmental impact of economic activities while improving efficiency and profitability. Accordingly, the aim of the research was to clarify the knowledge foundations of cleaner production costs and to indicate their role in reducing the costs of poor quality (the costs of failure). A set of conclusions has been reached, the most important of which is that cleaner production has achieved a reduction in the costs of external failure, represented by the costs of guarantee, by an amount of 12,339,000 dinars. Contributes to reducing the costs of failure, and based on the conclusions, a set of recommendations were presented, the most important of w

This study was conducted in a lath house, Dept of Hort. and Landscape, College of Agricultural Engineering Sciences, Univ. During the 2021 growing season, Baghdad will investigate the influence of organic and Biological fertilizers on three Citrus rootstocks' growth and leaf mineral content. The first factor is the addition of liquid organic fertilizers Vit-Org (O) at three levels without addition (O0), soil addition at 10 ml.L-1 (O10) and soil addition at 20 ml.L-1 (O20). The second factor is the addition of nitrogen-fixing bacteria without addition (N1), add 30 ml.Transplant-1 of Azotobacter chroococcum (N2) and add 30 ml.Transplant-1 of Azospirillum brasilemse (N3). The third factor is three citrus rootstocks: sour orange (R1), R