This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

This study aims to identify the impact of social support on breast cancer patients’ psychological rigidity using a sample in Ramallah and al-Bireh. A descriptive correlative approach was adopted to fulfill the goals of the study and a questionnaire consisted of two criteria: social support and psychological rigidity, which was adopted as a tool for data collection for the study. In order to achieve the goals of the study, the researcher selected a convenient sample that consisted of 123 female breast cancer patients in Ramallah and al-Bireh. This sample represented 50% of the original patient population. The study showed that the average estimated percentage of social support and psychological rigidity for women with breast cancer, in

Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the

المستخلص : هدفت البحث الحالي إلى بناء برنامج التدخل المبكر نموذج مجموعة المهارات الاجتماعية الفورد بيكر على وفق أساليب معرفية سلوكية، والتعرف على اثر البرنامج في خفض التوحد الافتراضي لدى الأطفال والتحقق من هذا الهدف وضعت الباحثة الفرضية الآتية لا توجد فروق ذو دلالة إحصائية بين متوسط رتب درجات أفراد المجموعة التجريبية في التطبيقين القبلي والبعدي على المقياس (CARS2-QPC). وقد اقتصر البحث الحالي على الأطفال من ذوي

ركزت الدراسة على بيان مؤشرات التنمية الحديثة في جمهورية تنزانيا المتحدة مع بيان التحديات الداخلية والخارجية التي تواجهها والتي تعرقل استدامة هذه المؤشرات وتطورها بالشكل الذي يسمح لهذا البلد المحافظة على استقراره ،ومن ثم استمرار برامجه التنموية الشاملة المستدامة، وهذا الامر لا شك يتطلب مواجهة مستمرة وفاعلة للمعرقلات الاقتصادية والسياسية ومنظومة الفساد في اجهزة الدولة . وتوصلت الدراسة في مجمل نتائجها بان

Linguistic taboos exist in most cultures. Tabooed words are generally being culturespecific
and relating to bodily functions or aspects of a culture that are sacred. Such words are
avoided, considered inappropriate and loaded with affective meaning and failing to adhere to.
Strict rules, often, governing their use and lead to punishment or public shame. These taboo
words can be used as a way of violating social deixis represented by four types of honorifics;
addressee, referent, bystander, and finally setting honorifics. This paper shows how these
taboo words are used in Kenneth Bernard's play La Justice or The Cock that Crew from the
theatre of the Ridiculous as means of violating social deixis in its four types. Th

ان دراسة الاحوال الاجتماعية في الاسكندرية خلال العصر المملوكي امر مهم لاسيما ان الحياة الاجتماعية في مصر عامة والاسكندرية خاصة اتصفت بكونها بطيئة التغيير خلاف جوانب الحياة الاخرى التي اتصفت بسرعة تغير مجراها كما وان تاريخ الاسكندرية الاجتماعي كان زاخرا بالكثير من نواحي النشاط الانساني من ميادين العمل والتسلية والترفيه والاعياد والافراح فضلا عن تنوع عناصره السكانية وهذا ما سنتناوله ضمن محاور هذا البحث.

One of the most significant elements influencing weather, climate, and the environment is vegetation cover. Normalized Difference Vegetation Index (NDVI) and Normalized Difference Built-up Index (NDBI) over the years 2019–2022 were estimated based on four Landsat 8 TIRS’s images covering Duhok City. Using the radiative transfer model, the city's land surface temperature (LST) during the next four years was calculated. The aim of this study is to compute the temperature at the land's surface (LST) from the years 2019-2022 and understand the link, between LST, NDVI, and NDBI and the capability for mapping by LANDSAT-8 TIRS's. The findings revealed that the NDBI and the NDVI had the strongest correlation with the

The oil and gas industry relies heavily on IT innovations to manage business processes, but the exponential generation of data has led to concerns about processing big data, generating valuable insights, and making timely decisions. Many companies have adopted Big Data Analytics (BDA) solutions to address these challenges. However, determining the adoption of BDA solutions requires a thorough understanding of the contextual factors influencing these decisions. This research explores these factors using a new Technology-Organisation-Environment (TOE) framework, presenting technological, organisational, and environmental factors. The study used a Delphi research method and seven heterogeneous panelists from an Oman oil and gas company