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

The purpose of this research is to demonstrate the effectiveness of a program to address the problem of mixing similar letters in the Arabic language for students in the second grade of primary and to achieve the goal of the research. The researcher followed the experimental method to suit the nature of this research and found that there are statistically significant differences between the tribal and remote tests, The effectiveness of the proposed educational program. At the end of the research, the researcher recommends several recommendations, the most important of which are: 1 - Training students to correct pronunciation of the outlets, especially in the first three stages of primary education (primary) and the use of direct training

The City of Ember is a very interesting novel that is although intended for young readers, have so many layers and messages that are misunderstood. In this research, both the novel and the film adaptation are studied with the intent to decode the warning messages that the novelist and the director tried to introduce to the audience. The research studies four vital messages; the first message is that history repeats itself for the novel has many allusions to the history of Jews and their painful holocaust and even goes back in history the days of Moses and the Exodus, the second message tackles the conspiracy theory that states nothing happens by accident and that everything is planned and connected hence comes the third message

Background: Prostaglandin D2 (PGD2) is a lipid mediator appeared as a powerful activator that regulates the T-helper2 (TH2) and Type-2 innate lymphoid cells (ILC2), and functions as diagnostic marker and it has probable therapeutic targets for asthma.

Objectives: To define the role of Prostaglandin D2 biomarkers in disease severity, and to forecast disease risk and progression.

Patients and methods: A case control study was conducted on Forty four Iraqi asthmatic patients and 44 apparently healthy controls who were age and sex matched. Four ml of blood samples was taken from the study groups for the detection PGD2 using ELISA.

Results: The se

The file upload is one of the controls of the tool bar of the VisualStodio.NET, but it can’t be used with Ajax technology (It's almost impossible today to be involved in web application design or development and not be aware of Ajax) because the file upload control don’t support Ajax technology that the execution of the instruction is not completed or the (object is not set) message will appear, although the essential need to use this control with Ajax to gain the asynchronous data transfer that supplied by Ajax, because the file upload don’t work without the Postback operation from the client to the server, and the main idea of Ajax technology is working without Postback operation to the server. After the deep resea

وماذا ان اخطأت فرنسا في موضوعات العراق

Background: The kidneys perform glomerular filtration, tubular reabsorption, and tubular secretion and the study of urinary excretion of some enzymes considered as a sensitive test for the detection of early stages of renal disease, particularly N-acetyl-β-D-glucosaminidase (NAG) which is a hydrolytic lysosomal enzyme present in the epithelial cells of the proximal convoluted tubule. Increased urinary NAG due to tubular damage could be used as a marker by a simple non invasive test for prediction of urinary tract problems like pelviureteric junction(PUJ) obstruction ,vesicouretric reflux(VUR) and pyelonephritis.
Objectives: to assess urinary NAG/ urinary creatinine (NAG/ Cr) ratio in children with different urinary tract anomalies an

        In this study multi objective optimization is utilized to optimize a turning operation to reveal the appropriate level of process features. The goal of this work is to evaluate the optimal combination of cutting parameters like feed, spindle speed, inclination angle and workpiece material to have a best surface quality Taguchi technique L9 mixed orthogonal array, has been adopted to optimize the roughness of surface. Three rods of length around (200 mm) for the three metals are used for this work. Each rod is divided into three parts with 50 mm length. For brass the optimum parametric mix for minimum Ra is A1, B1 and C3, i.e., at tool inclination angle (5), feedrate of 0.01, spindle speed of 120

     Single cell gel electrophoresis (SCGE), also called comet assay, is a rapid and sensitive technique used to analyse DNA Fragmentation Index(DFI). This study aimed to evaluate DNA damage in lymphocytes due to ionizing radiation in workers of Al-Tuwaitha nuclear site, which has been used for nuclear activities and contains a potentially significant amount of radioactive waste.The workers in this site are vulnerable to pollution due to a highly polluted environment of ionizing radiation. Blood samples were collected from 36 workerswho were divided into two groups;8 workers without protection and 28workers with protection, in addition to 30 control subjects.Alkaline comet assay was applied for analysis and the result