يتعرض قانون الموازنة العامة الاتحادية للطعن بعدم الدستورية كغيره من القوانين، بل أن الطعن فيه يكاد يكون سنوياً حال نشره في الجريدة الرسمية ، وتوجه إليه المطاعن بعدم الدستورية إما عن إجراءات تشريعه أو لمضامينه المتعارضة مع الدستور نصاً أو روحاً ، ولكنّه إذا كانت مدة الطعن بعدم دستورية القوانين كافة متاحة دون قيد زمني محدد ولا تتطلب سوى إجراءات إقامة الدعوى العامة وأخصها قيام شرط المصلحة في حالة الدعوى ال

Motivated by the vital role played by transition metal nitride (TMN) composites in various industrial applications, the current study reports electronic properties, thermodynamic stability phase diagram, and vacancy formation energies of the plausible surfaces of NiAs and WC-type structures of δ3-MoN and δ-WN hexagonal phases, respectively. Low miller indices of various surface terminations of δ3-MoN and δ-WN namely, (100), (110), (111), and (001) have been considered. Initial cleaving of δ3-MoN bulk unit cell offers separate Mo and N terminations signified as δ3-MoN (100): Mo, δ3-MoN(100):N, δ3-MoN(111):Mo, δ3-MoN(111):Mo, and δ3-MoN(001):Mo. However, the (110) plane reveals mix-truncated with both molybdenum and nitrogen atoms i

Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

Research was: 1- known as self-efficacy when students perceived the university. 2- know the significance of statistical differences in perceived self-efficacy according to gender and specialty. Formed the research sample of (300) students were chosen from the original research community by way of random (150) male specialization and scientific and humanitarian (150) females specialized scientific and humanitarian. The search tool to prepare the yard tool to measure perceived self-efficacy based on measurements and previous literature on the subject of perceived self-efficacy. The researcher using a number of means, statistical, including test Altaúa and analysis of variance of bilateral and results showed the enjoyment of the research s

The refractive index sensors based on tapered optical fiber are attractive for many industries due to sensing capability in a variety of application. In this paper, we proposed a refractive index sensor based on multicore fiber (MCF) sandwiched between two standard single mode fibers (SMF). The sensor consisting of three sections, SMF- MCF-SMF is structurally simple and can be easily produced by joining these parts. The MFC contains seven cores and these cores are surrounded by a single cladding. The sensing region is obtained by tapering the MCF section where the evanescent field is generated. The single mode propagating along the SMF is stimulated at the first joint and is coupled to the cladding modes. These modes interfere with the core

In this paper has been building a statistical model of the Saudi financial market using GARCH models that take into account Volatility in prices during periods of circulation, were also study the effect of the type of random error distribution of the time series on the accuracy of the statistical model, as it were studied two types of statistical distributions are normal distribution and the T distribution. and found by application of a measured data that the best model for the Saudi market is GARCH (1,1) model when the random error distributed t. student's .

A simple all optical fiber sensor based on multimode interference (MMI) for chemical liquids sensing was designed and fabricated. A segment of coreless fiber (CF) was spliced between two single mode fibers to buildup single mode-coreless-single mode (SCS) structure. Broadband source and optical signal analyzer were connected to the ends of SCS structure. De-ionized water, acetone, and n-hexane were used to test the performance of the sensor. Two influence factors on the sensitivity namely the length and the diameter of the CF were investigated. The obtained maximum sensitivity was at n-hexane at 340.89 nm/RIU (at a wavelength resolution of the optical spectrum analyzer of 0.02 nm) when the diameter of the CF reduced from 125 μm to 60 μ