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

Nowadays, most of the on-chip plasmonic single-photon sources emit an unpolarized stream of single photons that demand a subsequent polarizer stage in a practical quantum cryptography system. In this paper, we numerically demonstrated the coupling of the light emitted from a quantum emitter (QE) at 700 nm wavelength to the propagation mode supported by an on-chip hybrid plasmonic waveguide (HPW) polarization rotator. Our results proved that the light emitted is linearly polarized at 0º, 45º/−45º, and 90º with propagation lengths of 5 μm, 3.3 μm, and 3.9 μm, respectively. Moreover, high power-conversion efficiency was obtained from an applied transverse magnetic (TM) mode (0º-polarization) to a transverse electric (TE) (90º-polari

Background/Aim: The timing of a tooth's eruption can be affected by a variety of factors. The nutritional status has an impact on the development of a child's body. The purpose of the study was to analyse the number of children aged 6 to 9 in an Iraqi Arab population who had erupted permanent first molars and to examine how nutritional status affected the timing and level of emergence. Methods: A total of 330 boys and girls, in first grade elementary school, made up the sample. First molars that had erupted were noted, along with the level of the eruption. Each child's nutritional status was evaluated by recording their height and weight and body mass index (BMI) value was compared to the 2007 WHO reference. Results: Girls had highe

Self-Assertion is the individual ability to express any emotion well, except the anxiety. The decrease of the individuals asserting behavior makes them face many difficulties that prevent their social adjustment. Moreover it reflexes many negative behavioral and physical cases. The individual, who fails to express his or her negative feelings in required situations, feels with dissatisfaction, loneliness, depression, anxiety, social anxiety, conflict, and psychological disorder.
Accordingly, the importance of this study is represented in studying the self-assertion and studying the university students who reflect the strength of society.
The following are the two aims of the study:
1. Construct an asserting behavior scale.
2.

The research aims to statement the main obstacles that prevent the application of total quality management (TQM) in a number of Iraqi service organizations, and by one organization in each of the sectors (health, finance, education, higher education, tourism), which are, (Al-Yarmouk Teaching Hospital, Rafidain Bank/ Branch of Hay Al-Arabi Al-Jadid, Al-Karkh/1 Directorate of Education, College of administration and Economics/ Baghdad University, International Palestine Hotel). The research also, tries to classify the priority of the obstacles depending on the type of service organization surveyed. And diagnoses the extent to which or the difference of the research sample members views on the order of obstacles of TQM, and also proposes a

The Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:

1. The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
2. The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
3. Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
4. Social life controlled by the prevai

أن إحدى اكبر مشاكل الصحة العالمية هي ظهور مقاومة الميكروبية للأدوية الشائعة لذلك هناك حاجة ملحة لمضادات جرثومية جديدة ذات نشاط أحيائي معزز .في هذا الدراسة, تم تحضير خمسة مشتقات جديدة من الكينولين  A,B,C,D  وEكمضادات جرثومية. تم فحص بنية المركبات المحضرة باستخدام  UV light , FTIR NMR  . تم استخدام طريقة الانتشار بالحفر في الطبق لاختبار الخصائص المضادة للبكتريا للمركبات المحضرة في المختبر ضد نوعين من البكتريا الموجبة

This study presents the multi criteria single-machine model. The machine scheduling problem (MSP) for ntasks on a single machine involves minimizing a function of three criteria: total completion time (C_j),maximum earliest (E_max), and tardiness (〖ΣT〗_j), This is an NP-hard issue. Within this work's theoretical section, we present the mathematical formulation of The presented topic thenhighlights the usefulness of the dominance rule (DR), which may be used to develop effective solutions. Whilein the practical part, one of the important exact methods; The proposed MSP tricriteria are solved by applyingthe Branch and Bound (BAB) method, which finds a set of efficient solutions for 1//F(ΣC_j ,ΣT_j ,E_max) upto n=100 jobs. The BAB appro