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

This research basically gives an introduction about the multiple intelligence
theory and its implication into the classroom. It presents a unit plan based upon the
MI theory followed by a report which explains the application of the plan by the
researcher on the first class student of computer department in college of sciences/
University of Al-Mustansiryia and the teacher's and the students' reaction to it.
The research starts with a short introduction about the MI theory is a great
theory that could help students to learn better in a relaxed learning situation. It is
presented by Howard Gardener first when he published his book "Frames of
Minds" in 1983 in which he describes how the brain has multiple intelligen

The residual limb within the prosthesis, is often subjected to tensile or fatigue stress with varying temperatures. The fatigue stress and temperatures difference which faced by amputee during his daily activities will produces an environmental media for growth of fungi and bacteria in addition to the damage that occurs in the prosthesis which minimizingthe life of the prosthetic limb and causing disconfirm feeling for the amputee.

In this paper, a mechanical and thermal properties of composite materials prosthetic socket made of different lamination for perlon/fiber glass/perlon, are calculated by using tesile test device under varying temperatures ( from 20oC to 60oC), also in this paper a device for measuring rotational bendin

‎ This research aims to estimate stock returns, according to the ‎Rough Set Theory ‎approach, ‎test ‎its effectiveness and accuracy in predicting stock returns and their potential in the ‎field of ‎financial ‎markets, and rationalize investor decisions. The research sample is totaling (10) ‎companies traded at Iraq Stock Exchange. The results showed a remarkable ‎ ‎Rough Set Theory application in data reduction, contributing to the rationalization of ‎investment ‎decisions. The most prominent conclusions are the capability of rough set theory ‎in ‎dealing with financial data and applying it for forecasting stock ‎returns.‎The ‎research provides those interested in investing stocks in financial

In the last two decades, arid and semi-arid regions of China suffered rapid changes in the Land Use/Cover Change (LUCC) due to increasing demand on food, resulting from growing population. In the process of this study, we established the land use/cover classification in addition to remote sensing characteristics. This was done by analysis of the dynamics of (LUCC) in Zhengzhou area for the period 1988-2006. Interpretation of a laminar extraction technique was implied in the identification of typical attributes of land use/cover types. A prominent result of the study indicates a gradual development in urbanization giving a gradual reduction in crop field area, due to the progressive economy in Zhengzhou. The results also reflect degradati

This study was conducted to determine the ability of water treatment system (Vortisand) to reduce some chemical and physical properties for tigris river raw water, It consisted of turbidity, electrical conductivity, pH, total hardness, calcium Hardness as well as temperature in order to determine the unit`s efficiency for reducing their concentration as compared to those in the water produced by some classical potable water projects (Dora and Wathba) in Baghdad. Samples were collected during the cold months (December 2016 and January 2017) and during the hot months (May and June 2017). The results showed that this system has the ability to reduce some properties such as turbidity, the values were 215NTU in raw water and decreased to NTU

Summary The objective of the research is to learn the design of a learning educational learning according to the theory of Ausubel in the acquisition of geographical concepts among the students of the fourth primary in the field of geography and the development of their habits of mind. To achieve this, the researcher relied on the two hypotheses the researcher used the design of equal groups the first experimental group was studied according to the design educational educational learning according to the theory and the other is an officer according to the traditional method. The research community consists of fourth grade pupils in primary school day for girls in the Directorate of Education Baghdad, Al-Rusafa, the third academic year 20

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

This study aims to identify the level of students’ awareness at Imam Muhammad bin Saud University of the requirements of married life in the light of social changes and suggested methods to deepen this awareness (according to the Islamic educational vision) from their own perspective. In this study, the researcher used the descriptive approach with a survey research method, depending on questionnaires to collect data, which he applied to students of College of Sharia in Imam Muhammad bin Saud Islamic University, as well as, students in the fields of Sociology, Social Work, and Psychology in the College of Social Sciences. The findings of the study revealed that students are aware of the requirements of married life concerning mutual ri