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

In this research, the focus was placed on estimating the parameters of the Hypoexponential distribution function using the maximum likelihood method and genetic algorithm. More than one standard, including MSE, has been adopted for comparison by Using the simulation method

This research study experimentally the effect of air flow rate on humidification process
parameters. Experimental data are obtained from air conditioning study unit T110D. Results obtained
from experimental test, calculations and psychometrics software are discussed. The effect of air flow rate
on steam humidification process parameters as a part of air-conditioning processes can be explained
according to obtained results. Results of the steam humidification processes (1,2) with and without
preheating with 5A and 7.5A shows decreasing in dry bulb temperature, humidity ratio, and heat add to
moist air with increasing air flow rate, but humidification load, and total energy of moist air increase with
increasing air flo

The present study considers an influence of WS₂ nanoparticles lubricants on physical characteristics of wrought Aluminium alloys. It is investigated parameters-performance relationship via tribological pin-on-disc tests, the pin is made of Aluminium alloys and the disk is made of AISI.1045, and the humidity was 70%. Oils with WS₂ nanoparticles and without them reveal the loss rate of wear. In this study, the coefficient of friction (CoF) is reduced from 0.27 to 0.22 and the wear rate decreased from 0.128 x 10^-6 Nm^-1 to 0.107 x 10^-6 Nm^-1 at a load of 20 N. All worn surfaces were typically three types in wear mechanisms such as adhesive, abrasive, and oxidative wear. In addi

Because the Coronavirus epidemic spread in Iraq, the COVID-19 epidemic of people quarantined due to infection is our application in this work. The numerical simulation methods used in this research are more suitable than other analytical and numerical methods because they solve random systems. Since the Covid-19 epidemic system has random variables coefficients, these methods are used. Suitable numerical simulation methods have been applied to solve the COVID-19 epidemic model in Iraq. The analytical results of the Variation iteration method (VIM) are executed to compare the results. One numerical method which is the Finite difference method (FD) has been used to solve the Coronavirus model and for comparison purposes. The numerical simulat

     In this paper, suggested formula as well a conventional method for estimating the twoparameters (shape and scale) of the Generalized Rayleigh Distribution was proposed. For different sample sizes (small, medium, and large) and assumed several contrasts for the two parameters a percentile estimator was been used. Mean Square Error was implemented as an indicator of performance and comparisons of the performance have been carried out through data analysis and computer simulation between the suggested formulas versus the studied formula according to the applied indicator. It was observed from the results that the suggested method which was performed for the first time (as far as we know), had highly advantage than t

This paper is concerned with combining two different transforms to present a new joint transform FHET and its inverse transform IFHET. Also, the most important property of FHET was concluded and proved, which is called the finite Hankel – Elzaki transforms of the Bessel differential operator property, this property was discussed for two different boundary conditions, Dirichlet and Robin. Where the importance of this property is shown by solving axisymmetric partial differential equations and transitioning to an algebraic equation directly. Also, the joint Finite Hankel-Elzaki transform method was applied in solving a mathematical-physical problem, which is the Hotdog Problem. A steady state which does not depend on time was discussed f

One of the major environmental problems is the pollution of water and soilsby toxic
heavy metals.The aim of current study was estimatation the ability of Eclipta alba
plant for the removal of (Pb) from the polluted water by phytoremedation technique
and study the effect of a number of parameters(Pb concentration, contact time and
pHvalues). The plant showed higher removal efficiency (99.2%) after 7 days of
treatment at 50ppm.The best removal efficiency of Pb 98.95% at 100ppm was
occurred at pH7. The root ability to accumulate Pb was more than the shoot ability,
after 7 days treatment of water and pH=7, they were 2852.5 mg/kg, 2497.5 mg/kg
and 502.5 mg/kg in roots, stems and leaves respectively. These results showe

Communication represents the essence of language learning. Since the unspecified evolution of conveying information, human beings have been employing the main constituents of language with short pauses. Although the punctuation marks necessitate short expressions among thought group of words in writing, human language demand for understanding how and when to pause orally. This paper presents the pause technique in the classroom. It signifies the relation between pausing and lecturing in the class and determines its sufficient time-management to interact with college learners of different specializations. The conduct study reviewed teaching pause technique in the empirical studies at Special Education and Communication Disorders of Pennsylva