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.
This paper deals with the problem of the mechanics of the operation of cinematography in the development of museum exhibition halls. In the first chapter, the researcher dealt with the problem and presented it to reach the goals and purpose of the research, which was represented in using and developing the methods and mechanisms of the presentation to keep pace with what is happening in the world of technology and access to the presented model to new formula and vision declares aesthetical and cognitive measure, thus the search constitutes an importance in absorbing Scenography dimensions in the theater and moved to the idea of the museum and the development of the display models and using them in drawing and representation of perception
... Show Moreهدف البحث الى الكشف عن فاعلية استراتيجية المماثلة في تحصيل مادة الكيمياء والذكاء الانفعالي لطلاب الصف الخامس العلمي الاحيائي. وتكونت عينة البحث من (28 ) طالبا من طلبة الصف الخامس العلمي الاحيائي في اعدادية الشاكرين للبنين, التابعة لمديرية تربية بغداد – الكرخ الثانية, موزعين بين شعبتين بالتساوي, شعبة (أ) وهي المجموعة الضابطة التي درست على وفق الطريقة الاعتيادية, وشعبة ( ب) وهي المجموعة التجريبية والتي درست على و
... Show MoreThe biomarker significance of three chemokines (CXCL8, CXCL10 and CXCL16) was evaluated in sera of 45 breast cancer (BC) and 28 benign breast lesion (BBL) patients, as well as 20 control women. Clinical stage and tumor expression of estrogen (ER), progesterone (PgR) and human epidermal growth factor receptor-2 (HER-2) receptors were considered in this evaluation. The results demonstrated that CXCL8, CXCL10 and CXCL16 showed a significant increased median in BC and BBL patients compared to control (CXCL8: 47.3 and 25.7 vs. 15.0; CXCL10: 37.6 and 30.7 vs. 13.1; CXCL16; 27.9 and 25.2 vs. 19.2 pg/ml, respectively). The increased levels of CXCL8 and CXCL16 were more pronounced in triple-negative and HER-2 positive p
... Show MoreSingle mode-no core-single mode fiber structure with a section of tuned no-core fiber diameter to sense changes in relative humidity has been experimentally demonstrated. The sensor performance with tuned NCF diameter was investigated to maximize the evanescent fields. Different tuned diameters of of (100, 80, and 60)μm were obtained by chemical etching process based on hydrofluoric acid immersion. The highest wavelength sensitivity was obtained 184.57 pm/RH% in the RH range of 30% –100% when the no-core fiber diameter diameter was 60 μm and the sensor response was in real-time measurements
The last few years witnessed great and increasing use in the field of medical image analysis. These tools helped the Radiologists and Doctors to consult while making a particular diagnosis. In this study, we used the relationship between statistical measurements, computer vision, and medical images, along with a logistic regression model to extract breast cancer imaging features. These features were used to tell the difference between the shape of a mass (Fibroid vs. Fatty) by looking at the regions of interest (ROI) of the mass. The final fit of the logistic regression model showed that the most important variables that clearly affect breast cancer shape images are Skewness, Kurtosis, Center of mass, and Angle, with an AUCROC of
... Show MoreThis study aims to find out the impact of activities office provided to kindergarten children in the development of creativity in linguistic performance goal of capabilities (fluency, flexibility and originality) through the application of the test configuration Algheih Children Riyadh, which consists of (70) Single to measure the skills of language arts four a listening and speaking and a willingness to read and prepare for writing, was applied (30) Single of language arts, listening and speaking in this research, and was the correlation coefficient for the hearing (0.78) and for speaking was (0.61) has been extracted stability of the scale using the equation Alvakronbach the value of (0.73).
The proper
... Show MoreThis research aims at identifying the nature of addressing the Middle East issues in the talk shows in the foreign channels speaking in Arabic "France 24, a model", and identifying the extent of interest of the channel in addressing middle east issues in the talk shows, the nature of the guests and the hosts, methods of addressing the issues, and the technical features that characterize the presenter of the research sample program. This research is considered an analytical descriptive study. It depends on the analysis of the content of the series of the weekly talk show "a week from the world" on the French channel (France 24) during the period (August 1/July 31 2018).
The most important results indicated that the foreign channels sp
Objective(s): To assess the burden of mothers` care for child with colostomy and find out relationships between child and mother socio-demographic data with mothers` burden. Methodology: a descriptive study was conducted from 1 August 2013 to 1 September 2014. The sample consisted of 100 children and their mothers at Baghdad Teaching hospital in Baghdad city. A questionnaire was prepared based on the previous literature review, meeting mothers of children with colostomy, and the Zarit Burden Interview scale. Data has collected through the application of questionnaire and interview techniques. Results: T
The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr
... Show MoreThe media of all kinds have the task of introducing, expressing and objectively representing the cultures of different societies in various types and forms of press and media. The precept of media pluralism is the basis for freedom of expression & the cornerstone of its realization. Therefore, it is linked to the establishment of several conditions and elements in order to establish it as a principle and practice. Issues of cultural diversity in media and cultural pluralism are one of the most important elements and indicators. So, this paper aims to shed light on the concept of media pluralism and related concepts within the framework of cultural diversity and multicultural indicators. Thus, highlighting the feature
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