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 of scrutiny of a proposed program takes into account the scrutiny Related party transactions and disclosures that are binding on the facility disclosed in accordance with local and international standards. Search based on the premise that the availability of an audit guide and auditing programs commensurate with the privacy of the transactions that take place between the relevant parties to help auditors in the performance of their work checksum and reduce the risk and impact of audit related to the financial statements of the parties. To achieve hypothesis sought to achieve its objectives in the application of a proposed audit program, it has reached a researcher to a group of the most important conclusions, the lack of scrutiny the program, whether the auditors' offices or in the Office of Federal Financial Supervisory includes the reliability of the financial statements of the entity.
In this work, the possibility of a multiwavelength mode-locked fiber laser generation based on Four-Wave Mixing (FWM) induced by Fe2O3-SiO2 nanocomposite material is investigated for the first time. A multiwavelength mode-locked pulses fiber laser are generated from Ytterbium–doped fiber laser (YDFL) due to the combined action of high nonlinear absorption and high refractive coefficients of Fe2O3-SiO2 nanocomposite incorporated inside YDFL ring cavity. Up to more than 20 lasing lines in the 1040–1070 nm band with an equally lines separation of ~0.6 nm have been observed by just simple variation of passive modulation of the state of the polarization and the pump power altogether. Moreover, a passively mode-locked operation of YDFL laser
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Background: Antibacterial action of root canal filling is an important factor for successful root canal treatment, so the aim of the study was to identify and to compare the antimicrobial effect of new sealer (GuttaFlow) to commonly used endodontic sealers (AH Plus, Apexit and EndoFill) against four endodontic microbes. Materials and methods: Twenty patients aged (30-40) years with infected root canals were selected. Four types of microorganisms were isolated from root canals (E faecalis, Staphylococcus aureus, E coli and Candida albicans) and cultured on Mueller Hinton agar Petri-dishes. After identification and isolation of bacterial species, agar diffusion method was used to assess the antibacterial action of four contemporary endodontic
... Show MoreBackground: Vascular tumors and malformations, comprising a broad category of lesions often referred to as vascular anomalies. Hemangioma, represents a variety of vascular lesions (both malformations and tumor), while lobular capillary hemangioma is a common vascular lesion of the skin and mucous membranes that occurs mainly in children and young adults. Lymphangiomas are malformations of the lymphatic system. At the level of light microscopy the small lymphatics vessels may be similar to capillaries and sometimes are only tentatively identified by the nature of their contents or by immunohistochemical staining procedure. This study aimed to assess the vascular and lymphatic vessels density in benign vascular lesions using CD34 and D2-40 im
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Background: Obesity is a serious public health concern that has reached epidemic proportions; the prevalence, as well as the severity of obesity in adolescents is increasing at an alarming rate. A close relationship was found between weight status and dental caries. Thus this research aimed to assess the prevalence and severity of dental caries among overweight adolescent females in relation to physicochemical characteristics of stimulated whole saliva in comparison with normal weight adolescent females. Materials and methods: The total sample involved for nutritional status assessment is composed of 2678 females aged 13-15 years. This was performed using Body Mass Index specific for age and gender according to CDC growth chart (2000). The
... Show MoreIn this study, structures damage identification method based on changes in the dynamic characteristics
(frequencies) of the structure are examined, stiffness as well as mass matrices of the curved
(in and out-of-plane vibration) beam elements is formulated using Hamilton's principle. Each node
of both of them possesses seven degrees of freedom including the warping degree of freedom. The
curved beam element had been derived based on the Kang and Yoo’s thin-walled curved beam theory
in 1994. A computer program was developing to carry out free vibration analyses of the curved
beam as well as straight beam. Comparing with the frequencies for other researchers using the general
purpose program MATLAB. Fuzzy logic syste
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Background: Corona virus disease 2019 (COVID-19) is a communicable disease caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2). It was first identified in December 2019 in Wuhan, China, and has since spread globally, leading to an ongoing pandemic.
Aim of study: to review the clinical, lab investigation and imaging techniques, in pediatric age group affected COVID-19 to help medical experts better understand and supply timely diagnosis and treatment.
Subjects and methods: this study is a retrospective descriptive clinical study. The medical records of patients were analyzed. Information’s recorded include demographic data, exposure history, symptoms, signs, laboratory findin
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The research has conducted on shelterbelt of Al-Ashraf Najaf city to explore suitability of four Eucalyptus camaldulensis Dehnh. Forms and two other tree species; Casuarina equisetifolia and Olea europaea to the local dominant sever conditions. Development in growth was studied through the interval of five years. Growth parameters included height, DBH stem diameter, main stem height, crown diameter, and stem girth were investigated. Distance from water supply was inspected, too. Results showed superiority of E. camaldulensis upon other species. Investigations showed weakness in growth of C. equisetifolia where most of trees could not resist because of their position in oppos
... Show MoreRemote sensing data are increasingly being used in digital archaeology for the potential non-invasive detection of archaeological remains. The purpose of this research is to evaluate the capability of standalone (LiDAR and aerial photogrammetry) and integration/fusion remote sensing approaches in improving the prospecting and interpretation of archaeological remains in Cahokia’s Grand Plaza. Cahokia Mounds is an ancient area; it was the largest settlement of the Mississippian culture located in southwestern Illinois, USA. There are a limited number of studies combining LiDAR and aerial photogrammetry to extract archaeological features. This article, therefore, combines LiDAR with photogrammetric data to create new datasets and inv
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