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

الحمد لله الذي أمر عباده بكل خير واجب أو مندوب ، ووعدهم بالثواب على قليله وكثيره بقوله (فَمَنْ يَعْمَلْ مِثْقَالَ ذَرَّةٍ خَيْرًا يَرَهُ) سورة الزلزلة ، الآية ، ( 7 ) ونهاهم عن كل شر محرَّم أو مكروه وتوعدهم بالعقاب على كل محظور جليله وحقيره ( وَمَنْ

This research aims at shedding light on the concept of insurance awareness and clarifying its role on marketing insurance services of a sample of (100) employees in the National Company for Insurance. Questionnaire is used as a main instrument for collecting data and information from the sample. Their answers were analyzed by using arithmetic means, standard deviation, centesimal weight, and the correlation coefficient ( , F, t) tests .The research reached several conclusions of which:1.The sample member's response to insurance awareness and marketing insurance services factors was in the medium level.2.There was a positive relationship of a moral sign between insurance awareness and marketing insurance services, that correlation coeffic

         This paper examines the use of one of the most common linguistic devices which is hyperbole. It shows how hyperbolic devices are used as an aspect of exaggeration or overstatement for an extra effect in which the speaker can use hyperbole to add something extra to a situation in order to exaggerate his idea or speech. It is, like other figures of speech, used to express a negative or positive attitude of a specific unit of language. Thus, this paper is set against a background of using hyperbole concerning two main fields (advertisements and propaganda). So, the use of hyperbole will be implied by analyzing them concerning their meaning) literal and non-literal).  Methodology of this

Background: Knowledge is considered to be essential for developing healthy practices and preventing the main oral diseases. In some developing countries, women were at higher risk to develop these diseases. This study was conducted to evaluate women’s dental knowledge and practices through a specific questionnaire and the relationship with patient’s educational level and the number of their children. Subjects and method: Women, aged from 25-35 years old, were selected to participate in the current study. They were attending dental clinics in the teaching hospital of Baghdad University. Each participant was instructed to answer questionnaire sheet which is previously prepared in Arabic language by the authors. The total numb

The present study deals with the relationship of noise pollution to the mental health of university students, through the researcher field study with the use of descriptive Correlative approach to investigate this relationship. Noise is one of the elements of environmental pollution that people often expose to in their environment. The problem of noise has been exacerbated now because of cultural and technological progress in crowded cities. As a result, the researchers studied noise as an environmental stimulus that affects the mental health of the human being.The researchers, through their current research try to study a very serious problem, which is the problem of noise pollution on the health side of university students as a

This study aimed to show the relationship between mental health and shyness for university students in Baghdad and Al – Mustansiria university which its subject was (200) students  ,          ( 100) males and  ( 100) females , Mental Health scale which is constructed by (Al – Janabi 1991) and developed by (Hassan 2006) was used for this aim  ,The scale of shyness was built according to a questioner to the students and according to previous publications and studies .

Multiple regulation analysis step - wise was used for data analysis in order to identify the possibility to find single or couple indications for the independent variable (mental

          In the present research, a crane frame has been investigated by using finite element method. The damage is simulated by reducing the stiffness of assumed elements with ratios (10% and 20 %) in mid- span of the vertical column in crane frame. The cracked beam with a one-edge and non-propagating crack has been used. Six cases of damage are modeled for crane frame and by introducing cracked elements at different locations with ratio of depth of crack to the height of the beam (a/h) 0.1, 0.20. A FEM program coded in Matlab 6.5 was used to model the numerical simulation of the damage scenarios. The results showed a decreasing in the five natural frequencies from undamaged beam which means

Back ground: Dental caries and periodontal disease followed by enamel defect were the most common and widely spread diseases affecting children. Aim of this study is the assessment of the occurrence and severity of dental caries, dental plaque, gingivitis and enamel anomalies among 4-5 years old children in Karbala city-Iraq. Materials and methods: A sample of 658 children (350 males, 308 females) aged four and five years old was selected randomly from the fourteenth kindergartens in Karbala city. Diagnosis and recording of dental caries and enamel anomalies were followed the criteria of WHO 1987, WHO1997 respectively. Dental plaque was assessed using plaque index of Silness and Loe,1964. Gingival health condition was assessed using gingiv

Background: Hormonal changes during pregnancy have been suggested to predispose women to gingivitis. Furthermore, advance periodontal infection in pregnant women may pose a threat to the placenta and uterus and may increase the like hood of preterm delivery. The aim of this study was to investigate the effect of salivary interleukin -6 (IL-6) level and periodontal health among preterm postpartum women. Materials and Methods: Salivary samples were taken from 33 preterm postpartum women (study group) and 33 full term postpartum women (control group). The supernatant salivary samples were assayed using atomic absorption spectrophotometer. Plaque, calculus and gingival indices were used for recording the oral hygiene and gingivitis also probing