With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.              &nbsp

In this research work, a simulator with time-domain visualizers and configurable parameters using a continuous time simulation approach with Matlab R2019a is presented for modeling and investigating the performance of optical fiber and free-space quantum channels as a part of a generic quantum key distribution system simulator. The modeled optical fiber quantum channel is characterized with a maximum allowable distance of 150 km with 0.2 dB/km at =1550nm. While, at =900nm and =830nm the attenuation values are 2 dB/km and 3 dB/km respectively. The modeled free space quantum channel is characterized at 0.1 dB/km at =860 nm with maximum allowable distance of 150 km also. The simulator was investigated in terms of the execution of the BB84 p

The subject of dumping is considering today one of the subjects in which form an obstruction arise in front of the cycle of growth for some countries , such as the study of dumping is capturing a large attention by the competent because either a big  role and effect in growing the economies of nations then the subject of dumping became a field turn around its sides many measures and laws … and may be done resorting to by many states of the world to anti-dumping as approach of determent weapon delimit  the impact of dumping and gives the national agriculture sector the opportunity for rising and growing so this section of international economics is capturing a special importance and represent in same time an important

Two simple methods spectrophotometric were suggested for the determination of Cefixime (CFX) in pure form and pharmaceutical preparation. The first method is based without cloud point (CPE) on diazotization of the Cefixime drug by sodium nitrite at 5Cº followed by coupling with ortho nitro phenol in basic medium to form orange colour. The product was stabilized and measured 400 nm. Beer’s law was obeyed in the concentration range of (10-160) μg∙mL^-1 Sandell’s sensitivity was 0.0888μg∙cm^-1, the detection limit was 0.07896μg∙mL^-1, and the limit of Quantitation was 0.085389μg∙mL^-1.The second method was cloud point extraction (CPE) with using  Trtion X-114 as surfactant. Beer

        The study hypothesize that the majority of Arab countries  show a poor agricultural economic efficiency which resulted in a weak productive capacity of wheat in the face of the demand, which in turn led to the fluctuation of the rate of self-sufficiency and thus increase the size of the food gap. The study aims at estimating and analyzing the food security indicators for their importance in shaping the Arabic agricultural policy, which aims to achieve food security through domestic production and reduce the import of food to less possible extent. Some of the most important results reached by the study were that the increase in the amount of consumption of wheat in the countries of t

The topic area of that’s paper dealing with regionalism hegemony upon ruling affairs and political life in Tunisia, this phenomena had historical origins, even before region of French occupation in 1881, after independence, the regionalism domination was practice and normal, the political system justified it's with many causes, like level of education, connection with Western civilization, enlighten intelligent, economic conditions in coast region and North of Tunisia compared with the South, also the role of President Bourqiba as founder of Modern Tunisia, he was from Monster (North of country) which was dominated as charismatic leader dedicate the regionalism domination through decades, yet after revolution in 2011, little changes ha

  Summary This research, entitled  (Distinguishing Voice Features of Qalqales Voices and their Expressive Values ​​in the Holy Quran), aims to shed light on five of the voices that are characterized by strength and intensity, whose pronunciation requires loud vocal tone, great effort and semantic dimensions.The research consists of two topics .in the first topic. We talked about the voices of Alqalqal , their definition, their degrees, their ranks, and the opinions of scholars about them.

In the second topic, titled Expressive Values ​​for Weak Voices in the Holy Qur’an, we talked about the relationship between sound and meaning, and we clarified in it the expressive values ​​of Qalqa

In the present work, Uranium (²³⁸U), Thorium (²³²Th) and Potassium (⁴⁰K) specific activity concentration in (Bq/kg) was measured in five different types for wheat flours that are available in the Iraqi markets. The gamma spectrometry method with an NaI (Tl) detector has been used for radiometric measurements. Calculations of radium equivalent activity, annual effective dose equivalent, external hazard index (H_ex), internal hazard index (H_in), representing gamma index and gamma dose rate in all  flour samples were 17.98132 Bq/kg, 0.0100334, 0.04502, 0.04857, 0.06872, 0.125883 and 8.181244 respectively. It is found that the average of specific activity concentration of wheat flour sam

Women are considered important characters and subjects of discussion in the Glorious  Qur’an. Some are portrayed in a positive light while others are condemned . Most women in the Glorious Qur’an are represented as either the mothers or wives of certain leaders and prophets. But the lexical items “Imra’a” امراة and “zawj” زوج occur in the Glorious Qur’an with different meanings depending on the context where they occur.

     Translation of the Glorious Qur'an has always been a problematic and difficult issue. Since the Glorious Qur'an is regarded as miraculous and inimitable (i'jaz al-Qur'an), Muslims argue that the Qur'anic text should not be separated from its

A study of the effects of the discharge (sputtering) currents (60-75 mA) and the thickness of copper target (0.037, 0.055 and 0.085 mm) on the prepared samples was performed. These samples were deposited with pure copper on a glass substrate using dc magnetron sputtering with a magnetic flux density of 150 gauss at the center. The effects of these two parameters were studied on the height, diameter, and size of the deposition copper grains as well as the roughness of surface samples using atomic force microscopy (AFM).The results of this study showed that it is possible to control the specifications of copper grains by changing the discharge currents and the thickness of the target material. The increase in discharge curre