The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

لقد أدت التطورات العلمية والتقنية وتطبيقاتها العملية في مختلف ميادين الحياة بشكل عام وميدان التربية والتعليم بشكل خاص إلى ظهور تغيرات في البناء التعليمي وطرائق التدريس بصيغتها الحديثة التي تنسجم في مجملها وروح العصر مما دعى المؤسسات التربوية والتعليمية وبإيعاز إلى الباحثين والمهتمين بهذا الميدان الى ضرورة متابعة الاتجاهات الحديثة ونواحي التجديد لمحتوى العملية التعليمية فيما يتعلق بالمجالات المعر

تضمن البحث دراسة تأثير بعض مركبات قواعد شيف الجديدة على فعالية أنزيم الكولين استريز في مصل دم الإنسان وقد لوحظ بأن المركبات المستعملة تسبب تنشيط فعالية الانزيم وباستعمال تراكيز مختلفة من هذه المركبات ودراسة نوع التثبيط اظهرت النتائج المستحصله من رسم line weaver Burk ان التثبيط يكون غير تنافسي وكانت النسبه المئوية التثبيط بهذه المركبات تتراوح بين (38.44-87.16(%

Britain found itself at the end of the nineteenth century in front of many obstacles within Europe, it is to hold the coalition Russian Franco in 1894, and what form of threat to the interests of Britain in its colonies outside Europe, as well as the development of other European countries in military and economic aspects such as Germany and the United States and others. As she was defying the fleet of Britain, Germany, and the last has a naval fleet was able to protect all the way Britain and its colonies throughout the nineteenth century

In modern hydraulic control systems, the trend in hydraulic power applications is to improve efficiency and performance. “Proportional valve” is generally applied to pressure, flow and directional-control valves which continuously convert a variable input signal into a smooth and proportional hydraulic output signal. It creates a variable resistance (orifice) upstream and downstream of a hydraulic actuator, and is meter in/meter out circuit and hence pressure drop, and power losses are inevitable. If velocity (position) feedback is used, flow pattern control is possible. Without aforementioned flow pattern, control is very “loose” and relies on “visual” feed back by the operator. At this point, we should examine how this valv

The Recent days witness an in creasing importanc of Islamic Banks which stems from the wide spread in Islamic and non-Islamic countries,Especially in USA and European countries.the consideration in Islamic Banks came after the financial crisis in 2008.Islamic Banks work with conventional banks in most countries,that is,the formers may face the same risks which face the latters,that represent the larger percent of the International Banking system.the problms that may affect Islamic Banks related to many causes,some related to the working in common economic environment.others related to the possibility of simulation to the method of investment and financing in conventional Banks,this mean,the work with principles not compling with

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Research problem: the problem of the current research can determine the dimensions of answering the following question - What is the impact of the use strategy summaries tribal collection and retention in the second grade students in the middle of history?
The importance of research: In order to achieve the desired education and access to educational goals required, and to address all the challenges facing the educational process, so you may need to use methods and different educational methods in the teaching of social history, particularly, of those methods and modalities to adopt strategies tribal in teaching, has chosen researcher summaries tribal style, which is one of the strategies of goo

In information security, fingerprint verification is one of the most common recent approaches for verifying human identity through a distinctive pattern. The verification process works by comparing a pair of fingerprint templates and identifying the similarity/matching among them. Several research studies have utilized different techniques for the matching process such as fuzzy vault and image filtering approaches. Yet, these approaches are still suffering from the imprecise articulation of the biometrics’ interesting patterns. The emergence of deep learning architectures such as the Convolutional Neural Network (CNN) has been extensively used for image processing and object detection tasks and showed an outstanding performance compare