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.
This paper examines the use of one of the most common linguistic devices which is hyperbole. It shows how hyperbolic devices are used as an aspect of exaggeration or overstatement for an extra effect in which the speaker can use hyperbole to add something extra to a situation in order to exaggerate his idea or speech. It is, like other figures of speech, used to express a negative or positive attitude of a specific unit of language. Thus, this paper is set against a background of using hyperbole concerning two main fields (advertisements and propaganda). So, the use of hyperbole will be implied by analyzing them concerning their meaning) literal and non-literal). Methodology of this
... Show More
Canonical correlation analysis is one of the common methods for analyzing data and know the relationship between two sets of variables under study, as it depends on the process of analyzing the variance matrix or the correlation matrix. Researchers resort to the use of many methods to estimate canonical correlation (CC); some are biased for outliers, and others are resistant to those values; in addition, there are standards that check the efficiency of estimation methods.
In our research, we dealt with robust estimation methods that depend on the correlation matrix in the analysis process to obtain a robust canonical correlation coefficient, which is the method of Biwe
... Show More
Background: Noise injury and hearing loss are significant problems in Nigerian community. The hearing loss sustained from noise injury can have disabled personnel and social consequences for the affected persons and their families. This study was carried out to quantify the noise level of over eighty (80) different sources using the sound level meter (GB: 2266204) at different locations in Akure, capital of Ondo State, Nigeria. Standard procedure specified by the manufacturer was strictly followed and the results were statistically analyzed. The range of results obtained were: household products (48.5±0.5 - 105.7±3.2dBA), traffic (60.9±0.6 - 77.5±1.2dBA), market (55.0±0.5 - 68.1±0.7dBA), automobile/ workshop (65.7±0.5 - 105.7
... Show MoreBackground Subtraction (BGS) is one of the main techniques used for moving object detection which further utilized in video analysis, especially in video surveillance systems. Practically, acquiring a robust background (reference) image is a real challenge due to the dynamic change in the scene. Hence, a key point to BGS is background modeling, in which a model is built and repeatedly used to reconstruct the background image.
From N frames the proposed method store N pixels at location(x,y) in a buffer, then it classify pixel intensity values at that buffer using a proposed online clustering model based on the idea of relative run length, the cluster center with the highest frequency will be adopted as the background pixel
... Show MoreBackground: Benign prostatic hyperplasia and prostatic adenocarcinoma are two of the most common pathologic mass lesions. Both are encountered mainly in elderly males. The caspases family is a group of at least 15 known proteases that serve as initiator & effector molecules of the apoptosis pathway. Caspase-3, in particular, is thought to play a pathogenetic role in both prostatic hyperplasia and carcinoma. Finasteride is a medication that has routinely been given to patients with hyperplasia and carcinoma; its prostate size-reducing effect is thought to be mediated through caspases.
Patients and methods: fifty patients with prostatic mass lesions were included in this study (20 with hyperplasia &
The systems cooling hybrid solar uses solar collector to convert solar energy into the source of heat for roasting Refrigerant outside of the compressor and this process helps in the transformation of Refrigerant from the gas to a liquid state in two-thirds the top of the condenser instead of two-thirds the bottom of the condenser as in Conventional cooling systems and this in turn reduces the energy necessary to lead the process of cooling. The system cooling hybrid use with a capacity of 1 ton and Refrigerant type R22 and the value of current drawn by the system limits (3.9-4.2A), the same value of electric current calculated by the system are Conventional within this atmosphere of Iraq, and after taking different readings
... Show More
Abstract
Background: Scabies is a skin infestation by the Sarcoptes scabiei mite. Scabies is transmitted through close personal contact. Settings like hospitals, prisons and childcare centers are at greater risk of outbreaks. Both male and female may be infected with scabies in any age groups. It is common in tropical climate countries poor people who live in rural areas and among displaced patients. It rises significantly among low economic status because skin diseases are significantly associated with a higher crowding index.
Objectives: To estimate the prevalence of scabies in Al- Daseem region and identify factors associated with an increased risk of scabies among pat
... Show More
Post-structural critical studies highlighted the importance of studying the texts surrounding the text as an important part in the process of receiving and understanding texts, and although this topic was dealt with by the ancient Arabs and Europeans, interest in it appeared clearly after the appearance of Gerard Genet's book (SEUILS), which separated it Text Thresholds. Or what he called paratexte, and dealt with them with interest as he reads them on books. With the development of semiotic studies, interest in paratexte studies began in a broader way and in various literary and non-literary texts, including journalistic texts. And since specialized magazines are one of the press releases that enjoy their privacy in terms of topics and
... Show More
Background: Bone healing of fractures is still an open field for research due to its biological complexity. Adequately adapted experimental model is essential for understanding the factors
influencing the biological process of bone healing. Rabbits provide a good animal model for bone healing studies; its bone had Haversian system similar to human.
Material and Methods: Six young locally breaded New Zeeland male rabbits were used in this study, the study conducted in animal house in college of medicine at November and December 2009. Surgical fracture (osteotomy) induced operatively in right ulna under general anesthesia by a hand saw. At the end of fifth weeks, the animals' scarified and the specimens taken
This research mainly focuses on the preparation of chitosan-alginate Nanoparticle by ionotropic gelation method using calcium chloride and sodium alginate to form nanocomposites of CH-ALg, examine their antibacterial activity against multidrug resistance (MDR) bacteria, and evaluate the stability of chitosan-alginate formula in different biological fluids, including simulated gastric fluid (SGF) and intestinal fluid (SIF). The average diameter of particles size prepared was measured by an Atomic force microscope (AFM) and it was 61.91 nm. Otherwise, the nature of functional groups present in CH-ALg nanoparticle was investigated by Fourier transforms infrared (FTIR) analysis. The stability of synthesized CH-ALg nanoparticle was
... Show More
(6)
(6)
