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 activating audit procedures in detecting accounting violations in the financial statements and obligating them to do so
برزت الشخصانية في حقبة تاريخية كان فيها العالم و اوربا وفرنسا تشهد انتهاء حقبة حضارية امتدت من نهاية القرون الوسطى حتى اوائل القرن العشرين تميزت بكونها رأسمالية التركيب، ليبرالية المنهج، وبرجوازية القيم، جاءت الشخصانية ليس فقط محاولة للإجابة عن حقبة جديدة ولادة حضارة جديدة لاتزال غامضة المعالم فحسب انما ايضا كرد على المدرسة الماركسية المادية والوجودية الملحدة محددة هدفها الابعد بإعادة صنع النهضة
Quinolones L1 (ciprofloxacin) are manufactured wide range anti-infection agents with great oral ingestion and magnificent bioavailability. Because of the concoction capacities found on their core (a carboxylic corrosive capacity at the 3-position) and much of the time an essential piperazinyl ring (or anothertN-heterocycle) at the 7-positionh and a carbonylvoxygenc atomi atothel 4-positioni) quinolones bind metal particlesiframing buildings which can go about as bidentate. Bidentateiligands L2=2-phenyl-2-(P-methoxy anilinee) acetonitrilel was set up by the response of Primiryiaminejwithjbenzaldehyde, in nearness of potassiumbcyanidej and acidicimedia . Theimetalledifices were portrayed by the miniaturized scale component examination (C.H
... Show MoreIn linear regression, an outlier is an observation with large residual. In other words, it is an observation whose dependent-variable value is unusual given its values on the predictor variables. An outlier observation may indicate a data entry error or other problem.
An observation with an extreme value on a predictor variable is a point with high leverage. Leverage is a measure of how far an independent variable deviates from its mean. These leverage points can have an effect on the estimate of regression coefficients.
Robust estimation for regression parameters deals with cases that have very high leverage, and cases that are outliers. Robust estimation is essentially a
... Show MoreThe ascorbic acid content of juices of some fruits and pharmaceutical tablets of Vitamin C was determined by a homemade apparatus of DIE technique using a thermocouple as heat sensor. The method is simple, speed, low cost and the different types of turbid, colored samples can be analyzed without any problem. The results were of a valuable accuracy and precision, and the recovery of results was with acceptable values
Arab translators have always paid great attention to the translation of the Persian literary genres, in particular, contemporary Iranian novels. They have always translated for the most prominent Iranian novelists such as Jalal Al Ahmad, Sadiq Hidayat, Mahmoud Dowlatabadi, Bozorg Alavi, Ismail Fasih, Houshang Golshiri, Gholam-Hossein Saedi, Simin Daneshvar, Sadiq Chubak, Samad Behrangi and others that have succeeded in perfectly picturing the Iranian society.
Within the perspectives of Arab translators and by using the descriptive - analytical approach, the present study provides an analytical study of the translation into Arabic some of the modern Persian novels. Moreove
... Show MoreHedging is a linguistic avoidance of full commitment or precision. It is the use of a vague language. The main objectives of this study are to
... Show MoreInnovative various Schiff bases and their Co(II), Ni(II) and Cu(II) and Hg(II) compounds made by the condensation of 4-amino antipyrine with derived aminobenzoic acid (2-aminobenzoic acid, 3-aminobenzoic acid, and 4-aminobenzoic acid ) have been prepared by conventional approaches. These complexes were described by magnetic sensibility analysis, FT-IR spectra, and molar-conductance and elemental analysis. Analytical values appeared which the mixed-ligand complexes presented ratio about 2:1 (ligand: metal) with the chelation 4 or 6. The prepared compounds offered a good effect on the organisms; bacteria Staphylococcus-aurous, Escherichia-coli and fungi C. albicans, A. niger. Also, the biological products signalize which the mixed compl
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