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

Industrial development has recently increased, including that of plastic industries. Since plastic has a very long analytical life, it will cause environmental pollution, so studies have resorted to reusing recycled waste plastic (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, producing environmentally friendly load-bearing concrete masonry units (blocks) was considered where five concrete mixtures were compressed at the blocks producing machine. The cement content reduced from 400 kg/m³ (B-400) to 300 kg/m³ (B-300) then to 200 kg/m³ (B-200). While (B-380) was produced using 380 kg/m³ cement and 20 kg/m³ nano-sil

ABSTRACT

              Agricultural production, food security and safety, public health animal welfare, access to markets and alleviation of rural poverty have been achieved by controlling on veterinary services to prevent animal disease. World organization for animal health guidelines focus on controlling of animal disease which depends on good governance and veterinary services quality. The aim of veterinary services is controlling and preventing animal disease some of other aspects; it's responsibility of early detection, rapid response to outbreaks of emerging or re-emerging animal disease, optimizing quality and effectiveness of disease

The optimum conditions for the production of neutral protease from local strain Aspergillus niger var carbonarius by solid – state fermentation system (Wheat bran) moisted with 0.2 M phosphate buffer (PH7.0) . the hydration ratio was 1:5 (V:W) . the concentration of inoculum was 1×106 spores per 10 gram of solid materials , initial P H 6.5 and 96 hours of incubation period at 30? C .the enzyme activity was 1300 unit / ml and specific activity was 1550 unit / mg protein .

Biodiesel is an environmentally friendly fuel and a good substitution for the fossil fuel. However, the purity of this fuel is a major concern that challenges researchers. In this study, a calcium oxide based catalyst has been prepared from local waste eggshells by the calcination method and tested in production biodiesel. The eggshells were powdered and calcined at different temperatures (700, 750, 800, 850 and 900 °C) and periods of time (1, 2, 3, 4 and 5 hr.). The effect of calcination temperature and calcination time on the structure and activity of the solid catalyst were examined by X-ray Diffraction (XRD), Scanning Electron Microscopy (SEM), and Brunaure-Emmett-Teller (BET). The optimum catalyst performance was obtained at 900 °C

  This study aimed to obtain an isolate of a mold that has well characteristic for production of citric acid from raw materials available locally by solid-state fermentation and determination of the optimum conditions for production .Fourteen mold isolates producing acid were obtained from different sources, involved decayed fruits and soils. These isolates were subjected to initial qualitative screening followed by secondary quantitative screening In secondary screening a method combined between the submerged fermentation and solid-state fermentation was followed using a piece of sponge saturated by nutrients required for growth and production of acid. It was found that the isolate of A7 was the highest producer for citric acid tha

The goal of the research is to highlight the role of the governance and its characteristics in increasing the tax outcome by implementing the laws, regulations and annual controls issued annually from the general authority for taxation for the financing of the general treasury of the state, Additional development and economic capacity, As the search shares a view of the governance and its characteristics and its ideas from increasing tax output. The analytical transparent approach was used by adopting the practice of practicalities of the general authority for tax For quotations in the senior cabinet section ,the revealing of the ongoing operations was relied on the revenue for each financial year, The tools adopted in the process of ana

The study in duded isolation and identification of microbial isolates from oral cavity to 10 volunteers, diagnosed within the three groups: Staphylococcus aureus, Staphylococcus epidermidis, Streptococcus spp. and Candida albicans . The sensitivity test of all isolates bacteria Streptococcus spp. , S. aureus and S. epidermidis showed high resistance to Ampicillin(100)%,followed Methicillin (88.88)% and Amoxicillin / clavulanic acid(77.77)%, while the resistance for each of Vancomycin and Amoxicillin were (66.66)%, and the resistance to Erythromycin and Pencillin (55.55)% to each of them. The results showed less resistance to Trimethoprim (22.22)% and Cefalotine (11.11)% of all bacteria isolate. Investigation of the pre

Background: The skin functions as a barrier to the external environment, damage to this barrier following a burn disrupts the innate immune system and increases susceptibility to bacterial infection. Objective: This study was carried out to determine the bacterial isolates and study their antimicrobial susceptibility in burned wound infections at one burn's hospital in Baghdad.Type of study:Cross-sectional study.Methods: The bacteria were identified at species level by using Analytic Profile Index (API) system and The antimicrobial susceptibility test was performed according to Kirby-Bauer (disk diffusion) technique.Results: Over a period of one year (from October 2014 to October 2015). Out of 848 patients with different degrees of burns