The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

Effect of copper doping and thermal annealing on the structural and optical properties of Zn0.5Cd0.5S thin films prepared by chemical spray pyrolysis have been studied. Depositions were done at 250°C on glass substrate. The structural properties and surface morphology of deposited films were studied using X-ray diffraction (XRD) and photomicroscope (PHM) techniques. XRD studies reveal that all films are crystalline tetragonal structure. The film crystallinity are increased with 1% Cu-doping concentration and also increased for the films annealed at 300°C than the other studied cases. The lattice constant 'a' and 'c' varies with doping concentrations from 5.487Å to 5.427Å and 10.871Å to 10.757Å respectively. The grain size attained

The ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.

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In this paper we study the selection of cognitive elements and criteria of the inflectional structure of the Russian and Arabic languages in the process of speech communication. Phonetic-physiological principle is the main parameter by which the elements and criteria of cognitive activity in the presented study are distinguished. On the basis of the above mentioned parameter, we select the investigated criteria and elements. The first criterion is semantic, reflects the accordance of the elements of thinking to sound combinations in the studied languages, and allows us to distinguish the second criterion – morphonological. The second criterion depends on the phonetic changes of these combinations occurring in the process of speech activit

The study aimed to identify the effect of the ethical perception of a sample of managers in public organizations on responsible behavior in light of the rapid changes taking place in the external environment. To achieve this, the researcher followed the descriptive analytical approach by applying a questionnaire of two parts. The first part dealt with the ethical perception according to the scale of Johnson (2015), which consisted of (22) items. The second part dealt with measuring responsible behavior, which consisted of (20) items based on the scale of Development of Ethical Behavior (Narvaez, 2006) for a sample of (125) respondents randomly chosen. The results showed that the estimation degree of managers in public governmental o

 مهنة الارشاد تعزز التنمية البشرية من خلال استثمار طاقات الانسان وامكاناته باستعمال العقل والتفكير. وتكمن اهمية البحث من اهمية المرشد التربوي في العملية التربوية وتحقيق الاهداف التربوية من اجل بناء مجتمع متقدم, من خلال تقديم صوره افضل للعملية الارشادية.

وعليه يهدف البحث الحالي التعرف على:

1- نمطي الشخصية(A-B) لدى المرشدين التربويون.

2-دلالة الفروق الاحصائية في نمطي الشخصية(A-B) وفق متغير النوع(ذك

تأثير تكوين الشخصية على السلوك السياسي

this research adopts the study of experimentational fiction in the characters for the writer Fadhil Al-Azzawi ,which appear in the miraculous characters that the writer creates in his enumerative paragraphs , and these characters are featured by there reveling on traditions which is prevalent in the formation of these characters, The research also included theoretical beginning foe experimental fiction and miraculous characters, followed by analysis and examination of these characters in the writer`s texts, finishing by an epilogue for the results of the research , giving the references and resources we depended on writing this research .

The focus of this work is on systematically understanding the effects of packing density of the sand grains on both the internal and bulk mechanical properties for strip footing interacting with granular soil. The studies are based on particle image velocimetry (PIV) method, coupled with a high resolution imaging camera. This provides valuable new insights on the evolution of slip planes at grain-scale under different fractions of the ultimate load. Furthermore, the PIV based results are compared with finite element method simulations in which the experimentally characterised parameters and constitutive behaviour are fed as an input, and a good level of agreements are obtained. The reported results would serve to the practicing engineers, r

       In terms of the core nucleus plus valence nucleon, shell-model calculations using two model spaces and interactions, the relationship between a nucleus' proton skin, and the difference in proton radii of mirror pairs of nuclei with the same mass number are investigated. In this work, two pairs of mirror nuclei will be studied: 17Ne-17N and 23Al-23Ne. For 17Ne-17N nuclei, p-shell and mixing of psd orbits are adopted with Cohen-Kurath (ckii) and psdsu3 interactions. While for 23Al-23Ne, the sd-shell and sdpf shell are adopted with the universal shell model (USD) and sdpfwa interactions. Also, the ground state density distributions, elastic form factors, and root mean square radii of these pairs' nuclei are studied and com