The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

We propose a novel strategy to optimize the test suite required for testing both hardware and software in a production line. Here, the strategy is based on two processes: Quality Signing Process and Quality Verification Process, respectively. Unlike earlier work, the proposed strategy is based on integration of black box and white box techniques in order to derive an optimum test suite during the Quality Signing Process. In this case, the generated optimal test suite significantly improves the Quality Verification Process. Considering both processes, the novelty of the proposed strategy is the fact that the optimization and reduction of test suite is performed by selecting only mutant killing test cases from cumulating t-way test ca

In a connected graph , the distance function between each pair of two vertices from a set vertex  is the shortest distance between them and the vertex degree  denoted by  is the number of edges which are incident to the vertex  The Schultz and modified Schultz polynomials of  are have defined as:

 respectively, where the summations are taken over all unordered pairs of distinct vertices in  and  is the distance between  and  in  The general forms of Schultz and modified Schultz polynomials shall be found and indices of the edge – identification chain and ring – square graphs in the present work.

The performance of flexible pavements is significantly impacted by the permanent deformation (rutting) of asphalt pavements. Rutting shortens the pavement's useful service life and poses significant risks to those using the highway since it alters vehicle handling characteristics.. The aim of this research is to evaluate the permanent deformation of asphalt mixtures under different conditions,to achieve this aim 108 cylindrical specimens has been prepared and tested under repeated loading in uniaxial compression mode. Five factors were considered in this research, these factors represent the effect of environmental condition and traffic loading as well as mixture properties, they include testing temperature, loading condition (stress level

The present study aimed at examining the factors that affect the choice of A major among a sample of BA fe(male) students at the levels 3-8 in King Abdulaziz University (KAU), in Jeddah, Saudi Arabia. To meet this objective, a descriptive survey method was used together with a questionnaire that consisted of 4 axes to answer the central question: What are the factors affecting the choice of a major at the university? Results have shown that the item that measured the students’ ability to choose the major ranked (First); it was concerned with the effect on the students' choice of his/her major in the university. On the last position and with respect to this effect came the professional tendencies and desires. Results have also shown tha

Thoudy sustainable development attention of researchers and scholars at various orientations intellectual economies were or Ssayasn, or others as gaining the process of paramount importance in the light of major developments and unprecedented in the modern world at the levels of all and which turned the world sprawling into something like a global village is small, being aimed at elimination of backwardness and development branches of the national economy and raise the level of economic performance, and what was the province of Kurdistan-Iraq from areas with privacy clear and meets the elements of economic development has seen the movement of economic development and social with special features de facto geographical, political a

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Residential complexes have witnessed a great demand in most countries worldwide, as they are one of the main infrastructure elements, in addition to achieving a developed urban landscape. However, complex residential projects in developing countries face various factors that could be improved in their implementation, especially in Iraq. Sixty-two experts in residential complex projects were interviewed and surveyed to verify these projects' failure factors,. Fifty-one factors were the main failure factors, divided into four main components (leadership, management system, external forces, and project resources). The Relatively Important Index (RII) is used to determine the relative importance factors and obtain the top tw

The importance of the construction sector and its Great role in the provision of services and infrastructure, reduce poverty, improve living conditions and improve the economic situation in the country, impose attention to the way in which the projects implemented for its improvement and to get successful projects. The objective of this research was to determine the criteria for success as well as critical success and failure factors that have a significant impact on project success. A selected 75 engineer (department managers, project managers and engineers) are asked to fill  the questionnaire form, Sixty-seven valid questionnaire forms were analyzed statistically to get search results, which were as follows : Twe

The present research deals with the influencing factors which depends on the way perceptual of the graphic designer which enters in the design logos of the loco European health, where the search include four chapters, the researcher reviewed in the chapter 0ne the methodical frame of the research ,as reviewed in the second chapter the theoretical frame, and the previous studies which included three sections, the first section included the perceptual understandable and types of it, and the second section included the influencing factors in the designer perceptual ways and its division . While the third section included the perceptual in graphic designer through the percepted shapes and the relation with ground and colors for express the i