Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

This work aims to enhance acoustic and thermal insulation properties for polymeric composite by adding nanoclay and rock wool as reinforcement materials with different rations. A polymer blend of (epoxy+ polyester) as matrix materials was used. The Hand lay-up technique was used to manufacture the castings. Epoxy and polyester were mixed at different weight ratios involving (50:50, 60:40, 70:30, 80:20, and 90:10) wt. % of (epoxy: polyester) wt. % respectively. Impact tests for optimum sample (OMR), caustic and thermal insulation tests were performed. Nano clay (Kaolinite) with ratios ( 5 and 7.5% ) wt.% , also hybrid reinforcement materials involving (Kaolite 5 & 7.5 % wt.% + 10% volume fraction of rockwool ) were added as reinforcem

Abstract

The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als

Single Walled Carbon nanotubes (SWCNTs), as nano-needle structures, are good candidates as nanocarrier delivery systems that carry drug to the site of action. They are good due to their unique pharmaceutical properties. Teniposide is an anticancer drug, which is widely used, but it has a problem of low solubility. In this study, to improve the properties of carbon nanotubes, pre-functionalization of carbon nanotubes via carboxylation with strong acids has been performed and then functionalized through attaching them to the polymer and copolymer. Concurrently, a proper polymer-copolymer combination has been selected by the UV-Visible spectrometer at 880nm. It is selected based on the qualitative dispersibility analysis, the visual observa

Echocardiography is a widely used imaging technique to examine various cardiac functions, especially to detect the left ventricular wall motion abnormality. Unfortunately the quality of echocardiograph images and complexities of underlying motion captured, makes it difficult for an in-experienced physicians/ radiologist to describe the motion abnormalities in a crisp way, leading to possible errors in diagnosis. In this study, we present a method to analyze left ventricular wall motion, by using optical flow to estimate velocities of the left ventricular wall segments and find relation between these segments motion. The proposed method will be able to present real clinical help to verify the left ventricular wall motion diagnosis.

The study was enriched by examining (Islamic Sharia’s position on the phenomenon of bullying) becausee bullying is a recurring aggressive behavior that Is one of the types of violence directed by a person or group of prsons; With the intent of deliberately harming and offending anotherr person or group of persons, It has several verbal, physical, electronIc or other formsforms Bullies may follow a policy of Ientimidation or intimidation, as well as ridicule; In order to belittle the victim .The study aims to know the Islamic Sharia ruling on bullying as a modern term for a content that Is as old as man, and the study reached several results, Including: Islam’s affirmation of the prohibition of this phenomenon In word, deed and gesture,

Doctrinal responses
On the fabrications of succor
Tamimi

In this research, we present a nonparametric approach for the estimation of a copula density using different kernel density methods. Different functions were used: Gaussian, Gumbel, Clayton, and Frank copula, and through various simulation experiments we generated the standard bivariate normal distribution at samples sizes (50, 100, 250 and 500), in both high and low dependency. Different kernel methods were used to estimate the probability density function of the copula with marginal of this bivariate distribution: Mirror – Reflection (MR), Beta Kernel (BK) and transformation kernel (KD) method, then a comparison was carried out between the three methods with all the experiments using the integrated mean squared error. Furthermore, some

يسعى هذا البحث الى تقديم اطار عملي ونظري حول موضوع "تأثير الاقتصاد المنزلي في تعزيز الاداء العالي" وتم اختبار مخطط الدراسة الفرضي في القطاع التعليمي الحكومي في محافظة البصرة ,ويتضمن عدد من تشكيلات الجامعة التقنية الجنوبية. واستخدمت الاستبانة والمقابلة الشخصية كأسلوب لجمع البيانات للدراسة وكان حجم العينة114 موظف. وقد استخدمت عدد من الاساليب الاحصائية لاختبار فرضيات الدراسة. واظهرت النتائج بأن هناك تأثير ايج

The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta