The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Inelastic longitudinal electron scattering form factors for second
excited state C42 in 42Ti nucleus have been calculated using shell
model theory. Fp shell model space with configuration (1f7/2 2p3/2
1f5/2 2p1/2) has been adopted in order to distribute the valence
particles (protons and neutrons) outside an inert core 40Ca. Modern
model space effective interactions like FPD6 and GXPF1 have been
used to generate model space vectors and harmonic oscillator wave
function as a single particle wave function. Discarder space (core
orbits + higher orbits) has been included in (core polarization effect)
as a first order correction in microscopic theory to measure the
interested multipole form factors via the model

Surface modeling utilizing Bezier technique is one of the more important tool in computer aided geometric design (CAD). The aim of this work is to design and implement multi-patches Bezier free-form surface. The technique has an effective contribution in technology domains and in ships, aircrafts, and cars industry, moreover for its wide utilization in making the molds. This work is includes the synthesis of these patches in a method that is allow the participation of these control point for the merge of the patches, and the confluence of patches at similar degree sides due to degree variation per patch.  The model has been implemented to represent the surface. The interior data of the desired surfaces designed by M

The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

For many problems in Physics and Computational Fluid Dynamics (CFD), providing an accurate approximation of derivatives is a challenging task. This paper presents a class of high order numerical schemes for approximating the first derivative. These approximations are derived based on solving a special system of equations with some unknown coefficients. The construction method provides numerous types of schemes with different orders of accuracy. The accuracy of each scheme is analyzed by using Fourier analysis, which illustrates the dispersion and dissipation of the scheme. The polynomial technique is used to verify the order of accuracy of the proposed schemes by obtaining the error terms. Dispersion and dissipation errors are calculated

Isolation and identification fungi of Emericella nidulans and Aspergillus flavus from a pinkish and yellowish artificial clay, by using potato dextrose agar (PDA). Results revealed that E. nidulans was the best for degrading anthracene (92.3%) with maximum biomass production (3.7gm/l), compared to A. flavus with the rate of degradation (89%) and biomass production of (1.2gm/l), when methylene blue was used as redox indicator after incubating in a shaker incubator 120rpm at 30Co for 8days. Results indicated that E. nidulans has a high ability of anthracene degradation with the rate of (84%), while A. flavus showed the lower level with (77%) by using HPLC.

There are many studies dealt with handoff management in mobile communication systems and some of these studies presented handoff schemes to manage this important process in cellular network. All previous schemes used relative signal strength (RSS) measurements. In this work, a new proposed handoff scheme had been presented depending not only on the RSS measurements but also used the threshold distance and neighboring BSS power margins in order to improve the handoff management process. We submitted here a threshold RSS as a condition to make a handoff when a mobile station moves from one cell to another this at first, then we submitted also a specified margin between the current received signal and the ongoing BS's received signal must be s