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The trend to Joint Audit as an approach to Improve the Financial Reports Quality - An Applied Study –
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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 study found that: There is a positive trend among all the sample individuals to apply the Joint Audit to improve the financial reports quality with their different characteristics (Relevance, Reliability, Comparability, and Consistency). As well as the existence of various difficulties are facing Joint Audit when applied it. According to the results, the study recommended that all denominations of the financial community should be encouraged to be interested in the trend to the Joint Audit because of the multiple positive effects, especially improving the financial reports quality, also working hard to find appropriate ways and methods to overcome the various difficulties that face the application of Joint Audit.  Thus contribute to increase completing the content of the information that contained in the financial reports.

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Publication Date
Tue Jun 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Modeling and Simulation for Performance Evaluation of Optical Quantum Channels in Quantum key Distribution Systems
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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

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Prediction of Surface Roughness and Material Removal Rate in Electrochemical Machining Using Taguchi Method
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Electrochemical machining is one of the widely used non-conventional machining processes to machine complex and difficult shapes for electrically conducting materials, such as super alloys, Ti-alloys, alloy steel, tool steel and stainless steel.  Use of optimal ECM process conditions can significantly reduce the ECM operating, tooling, and maintenance cost and can produce components with higher accuracy. This paper studies the effect of process parameters on surface roughness (Ra) and material removal rate (MRR), and the optimization of process conditions in ECM. Experiments were conducted based on Taguchi’s L9 orthogonal array (OA) with three process parameters viz. current, electrolyte concentration, and inter-electrode gap. Sig

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
العلاقات السياسية والعسكرية للإمارة العلوية في طبرستان مع الإمارة الطاهرية والصفارية والسامانية
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The stage of the establishment of the Alawite state in tabaristan was one of the most important stages in the history of the Shiite sect in Iran , from a political , religious and even military point of view ,

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
شروط شروط الكتابة والوزارة في كتاب النصيحة لقابوس نامه (دراسة تاريخية مقارنة)
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Prince Kikaus  explained  to us Conditions of writing and establishing .Then he touched  upon the Conditions of the ministry and qualities that must be characterized Author and minister both need machines must be availabla in person if given these positions .he was creative in presenting his ideas which is not  without judgment an knowledge.He had a distinct style in mentioned professions and administrative hierarchy As explained in his speech About the writer and his Correspondence and construction and writer position who has developed into a minister then he touched it to the cabinet system and what the minister should do.of qualities .and the importance of the post of minister who mentioned several points to him ou

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
Polite Dialogue in Selected Samples of Quranic Stories: تارا فرهاد شاكر القاضي
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 It is no doubt that dialogue is a behavior for human communication. It varies according to the place and occasion that requires it. Dialogues are of two types: positive purposeful and negative non-purposeful. The study aims to shed light on those patterns of dialogues contained in the Quranic stories represented by the characters and events participating in that dialogue activity. To expand the circle of social relations, and in order to make these relationships a success, there are several rules that must be adhered to.For instance, the dialogue should  not be tolerant to a personal opinion, or prolonged, or should not deviate from its text. The expression of polite dialogue has been raised in recognition of these dialogue et

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Publication Date
Fri Dec 03 2021
Journal Name
مجلة تكريت للعلوم السياسية
نظرية الاعتراف في الفكر السياسي الغربي المعاصر: أكسل هونيث ونانسي فريزر انموذجا
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يعيش المجتمع العالمي أزمات بنيوية ونسقيه عميقة واختلالات وظيفية أسهمت في تنامي مظاهر الصراع المختلفة واشتداد تفجر الأزمات الهوياتية وتزايد الامراض الاجتماعية المقضة للعيش المشترك والمربكة لمظاهر التعايش والتآلف مع لجوء إنسان العصر الحالي الى التقوقع والاحتماء والانزواء تحت هويات ضيقة ونحل صغيره في مشهد يظهر مدى تراضي شبكة العالقات الاجتماعية على أداء وظائفها وأصبح عندها الاغتراب والقلق واللاتضامن والع

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
استشعار وحفز مفهوم "التنمية المستدامة" لدى طلبة مدارس اعدادية منتخبة في بغداد
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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Obstacles in Marketing Comprehensive Automobile Insurance Policy: بحث أستطلاعي في شركة التأمين الوطنية
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Comprehensive automobile insurance is considered as an important insurance which is managing by National Insurance Company due to the continuous accidents the company is endeavoring to this market not for trading motives only but also to increase the insurance awareness of people and insurance benefit for other insurance portfolios .On this basis the researcher had chosen her subject ( obstacles in marketing comprehensive automobile Insurance policy ) the company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the mainly connected with the reduction of marketing programmes of the company . the aim of this study is to shade the light upon the internal factors

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Laser Induced Fluorescence Spectroscopy of Decamethylrhenocene ( - C5 Me5)2 Re in Supersonic Jet
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In this paper we report the use of supersonic jet laser induced fluorescence (LIF) spectroscopy to facilitate the study of the spectra of some organometallic sandwich compounds particularly the metallocenes. The charge-transfer processes within these compounds, especially ligand to metal charge transfer within decamethylrhenocene ( - C5 Me5)2 Re were of particular interest. The spectrum shows a high degree of structures, indicating that there are several levels populated and these molecules are able to undergo many possible transitions

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
(تحليل القابليات الذاتية في القطاع الصناعي لتحقيق التنمية الإقليمية (مدخل تخطيطي استراتيجي
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