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

Design and build a center basins new p-type four mirrors were studied its effect on all parameters evaluating the performance of the solar cell silicon in the absence of a cooling system is switched on and noted that the efficiency of the performance Hzzh cell increased from 11.94 to 21 without cooling either with cooling has increased the efficiency of the

Due to the difficulties that Iraqi students face when writing in the English language, this preliminary study aimed to improve students' writing skills by using online platforms remotely. Sixty first-year students from Al-Furat Al–Awsat Technical University participated in this study. Through these platforms, the researchers relied on stimuli, such as images, icons, and short titles to allow for deeper and more accurate participations. Data were collected through corrections, observations, and feedback from the researchers and peers. In addition, two pre and post-tests were conducted. The quantitative data were analysed by SPSS statistical Editor, whereas the qualitative data were analyzed using the Piot table, an Excel sheet. The resu

Abstract  

Magnetic abrasive finishing (MAF) process is one of non-traditional or advanced finishing methods which is suitable for different materials and produces high quality level of surface finish where it uses magnetic force as a machining pressure. A set of experimental tests was planned according to Taguchi orthogonal array (OA) L27 (3⁶) with three levels and six input parameters. Experimental estimation and optimization of input parameters for MAF process for stainless steel type 316 plate work piece, six input parameters including amplitude of tooth pole, and number of cycle between teeth, current, cutting speed, working gap, and finishing time, were performed by design of experiment

The huge evolving in the information technologies, especially in the few last decades, has produced an increase in the volume of data on the World Wide Web, which is still growing significantly. Retrieving the relevant information on the Internet or any data source with a query created by a few words has become a big challenge. To override this, query expansion (QE) has an important function in improving the information retrieval (IR), where the original query of user is recreated to a new query by appending new related terms with the same importance. One of the problems of query expansion is the choosing of suitable terms. This problem leads to another challenge of how to retrieve the important documents with high precision, high recall

The research aims at introducing the principles of six sigma and if it had any effect of the dimensions of six sigma to improve the performance of the dentists and the availability of an appropriate environment in the center Specialist respondent to the application of six sigma principles and how to adopt Specialized Center under the dimensions of the six sigma and if there informed enough with the management methodology six sigma, and if you can adopt six sigma as one of the entrances to reduce medical errors. So  Search creating six sigma five dimensions and are (the commitment and support of senior management, the focus  on the patient, continuous improvement, training and civil, and infrastructure) as a variable int

Many recent satellite image compression methods depends on removing the spectral and spatial redundancies within image only , such these methods known as intra-frame(image) coding such as predictive and transformed based techniques , but these contributions needs a hard work in order to improve the compression performance also most of them are applied on individual data. The other trend is to exploit the temporal redundancy between the successive satellite images captured for the same area from different views, different sensors, or at different times, which will be much correlated and removing this redundancy will improve the compression performance and this principle known as inter-frame(image) coding .In this paper, a latest powerful

In this study the melting point and hardness of the paraffin wax was improved by mixing it with 1:1 ratio of micro crystalline wax then adding weight percentage wt% of locally produced nano particles (CuO,ZnO,AI2O3 and bentonite ) for each addition to the wax mixture. The results showed an increase in the melting point and hardness values of the prepared samples by increasing the weight percentage of each nano particles additives. . It was found that the addition of nano bentonite to the wax mixture gave high melting point values (122.5°C)and hardness (81.2)followed by melting point value (97°C)and hardness(68.2)resulting from the addition of CuO nano particles to the wax mixture compared to other used nano particles.

Concentrations 25, 50 and 100 mg of nano-capsules linolenic acid and non-capsulated fatty acid for 1kg of Milk was used for yogurt manufacture. The results showed no significant differences in the ratio of titration acidity and pH values between all processed treatments at the beginning and during of period storage. The treatments was added to it coated omega-3 by nano method were the least exposed to the oxidation process from the non-capsules omega-3, And for shield of The poly lactic acid had a significant role in the protection of alpha-linolenic acid against lipolysis by the formation of a protective layer to protect the acid from the activity of lipases enzymes, and the addition of fatty acid linolenic to milk was determined the gr