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

In this paper, a new equivalent lumped parameter model is proposed for describing the vibration of beams under the moving load effect. Also, an analytical formula for calculating such vibration for low-speed loads is presented. Furthermore, a MATLAB/Simulink model is introduced to give a simple and accurate solution that can be used to design beams subjected to any moving loads, i.e., loads of any magnitude and speed. In general, the proposed Simulink model can be used much easier than the alternative FEM software, which is usually used in designing such beams. The obtained results from the analytical formula and the proposed Simulink model were compared with those obtained from Ansys R19.0, and very good agreement has been shown. I

The use of non-parametric models and subsequent estimation methods requires that many of the initial conditions that must be met to represent those models of society under study are appropriate, prompting researchers to look for more flexible models, which are represented by non-parametric models                  

          In this study, the most important and most widespread estimations of the estimation of the nonlinear regression function were investigated using Nadaraya-Watson and Regression Local Ploynomial, which are one of the types of non-linear

Abstract :                                                                                                            

In light of the trend of the countries of t

In this paper, we investigate the behavior of the bayes estimators, for the scale parameter of the Gompertz distribution under two different loss functions such as, the squared error loss function, the exponential loss function (proposed), based different double prior distributions represented as erlang with inverse levy prior, erlang with non-informative prior, inverse levy with non-informative prior and erlang with chi-square prior.

The simulation method was fulfilled to obtain the results, including the estimated values and the mean square error (MSE) for the scale parameter of the Gompertz distribution, for different cases for the scale parameter of the Gompertz distr

Estimation the unknown parameters of a two-dimensional sinusoidal signal model is an important and a difficult problem , The importance of this model  in modeling Symmetric gray- scale texture image . In this paper, we propose employment Deferential Evaluation algorithm and the use of Sequential approach to estimate the unknown frequencies and amplitudes of the 2-D sinusoidal components when the signal is affected by noise. Numerical simulation are performed for different sample size, and various level of standard deviation to observe the performance of this method in estimate the parameters of 2-D sinusoidal signal model , This model was used for modeling  the Symmetric gray scale texture image and estimating by using

The free zone or the free economy cities are cities with classification and functional specificity, although the history of  the concept of these areas has been It dates back to distant eras, but the intellectual and philosophical construction with the support of intellectual approaches, the most important of which is globalization contributed to its rapid spread globally and taking a variety of forms and models. With the diversity of its formulas and objectives countries have competed in adopting the establishment of these areas, meanwhile The influence of related trends affected the contemporary formation of these sites. Therefore ,the research was directed focus on the importance of adopting a set of common indicators (collection

 Most statistical research generally relies on the study of the behaviour of different phenomena during specific time periods and the use of the results of these studies in the development of appropriate recommendations and decision-making and for the purpose of statistical inference on the parameters of the statistical distribution of life times in  The technical staff of most of the manufacturers in the research units of these companies deals with censored data, the main objective of the study of survival is the need to provide information that is the basis for decision making and must clarify the problem and then the goals and limitations of this study and that  It may have different possibilities to perform the

Wielands Hauptwerk die Geschichte des Agathon (1766/73,1794) ist

der wichtigste Roman der Aufklärungsepoche (1720-1785). Die Verlegung der

Handlung in die Antike widerspiegelt die kulturelle Blüte der vorbildhaften Zeit

zwischen 5. und 4. Jhd. v. Chr.

Beim Lesen des Romans findet man unzählige (über 70) Namen aus der

Antike; von Herrschern, Strategen, Philosophen, Dichtern, Künstlern . . . etc,

woüber man unbedingt informiert werden muss, um deren Zusammenhang in der

Geschichte zu verstehen. Vorübergehend erwähnte Personennamen gibt Wieland

meistens als Beispiel für eine Situation oder ein Verhalten. Dies gab mir den

Anstoß, die wichtigsten Figuren