The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

The aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research,  as well as the extent of the influence of the inspirational variable as an independent variable in the  organizational health variable as a variable in its three  physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the  performance of e

Soil wetted pattern from a subsurface drip plays great importance in the design of subsurface drip irrigation (SDI) system for delivering the required water directly to the roots of the plant. An equation to estimate the dimensions of the wetted area in soil are taking into account water uptake by roots is simulated numerically using HYDRUS (2D/3D) software. In this paper, three soil textures namely loamy sand, sandy loam, and loam soil were used with three different types of crops tomato, pepper, and cucumber, respectively, and different values of drip discharge, drip depth, and initial soil moisture content were proposed. The soil wetting patterns were obtained at every thirty minutes for a total time of irrigation equ

The study aims to identify the concept of empowering women from the point of view of experts in the Palestinian society, specifically in Gaza, as well as to explore the foundations of their formation of this concept. Additionally, the study seeks to clarify the most important challenges facing the empowerment of women in Palestinian society. The study used the design of a grounded theory that seeks to build the theory through deep analysis of the data, as qualitative data were collected through holding two focus groups and six in-depth interviews with the study sample, who were selected by the method of targeted sampling. The sample included (16) individuals (9 female experts, 7 male experts) holding academic and community leadership pos

Television culture has become the most dangerous of our time. It manipulates with minds and hearts together; and forms consciousness. It transforms societies into actual forces rejecting certain principles by guiding the media landscape through visible connotations acceptable to the public; or provokes the citizen against elements that put a burden on the viewer or the public in order to create a positive reaction to the subject of combating terrorism by combining these ads in line with what the public wants of security and tranquility and a decent living after suffering from terrorism in the past years.

Therefore, this research deals with television advertisements as one of the most important fo

Normally, bacteria exposed to antibiotics at sub minimal inhibitory concentrations (MIC) inside the host. Therefore, the current study aimed to comprehend the association among hemolysins, biofilm, as well as gentamicin resistance in local MRSA isolates. Around 35 Staphylococcus aureus locally isolated from different clinical specimens were employed in this study. Methicillin resistance was detected via cefoxitin disk diffusion and mecA amplification methods. MIC of gentamicin was estimated by broth microdilution method. Hemolysin genes involving hla, hlb, hld, and hlg were determined using multiplex polymerase chain reaction (PCR) technique. Microtiter plate method was employed for biofilm assessment in the presence and absence of gentamic

Loanwords are the words transferred from one language to another, which become essential part of the borrowing language. The loanwords have come from the source language to the recipient language because of many reasons. Detecting these loanwords is complicated task due to that there are no standard specifications for transferring words between languages and hence low accuracy. This work tries to enhance this accuracy of detecting loanwords between Turkish and Arabic language as a case study. In this paper, the proposed system contributes to find all possible loanwords using any set of characters either alphabetically or randomly arranged. Then, it processes the distortion in the pronunciation, and solves the problem of the missing lette

The aim of this study is to uncover the views of female students of Shaqra University towards midterm tests.  A survey of  (42) items distributed in three fields. The study has been applied to a random sample of (421) students from two faculties. The results showed that all three fields have achieved an intermediate level. The results also indicated that there were no statistically significant differences in students’ views of midterm tests due to the specialization or academic level variables.

The research aimed to identify smart management capabilities of secondary school principals in education directorates in Baghdad according to the administrative intelligent and leadership competencies. The study used incentives as a descriptive method, by analyzing five main areas of smart management: strategic planning, self-awareness, skills, organization and culture. A purposive sample consisting of 102 secondary school principals from education directorates (Rusafa1) and (Karkh2), was taken to fill questionnaire the latter representing a complete sample of the target population. validated has been built an advanced measurement tool composed of 56 items across the five domains of strategic planning (21%), self-awareness (21%), culture (2