This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

Cu (In, Ga) Se2 (CIGS) nano ink were synthesized from molecular precursors of CuCl, In Cl3, GaCl3 and Se metal heated to 240 °C for 1 hour in N2-atmosphere to form CIGS nanocrystal ink, Thin films were deposited onto Au/soda-lime glass (SLG) substrates. This work focused on CIGS nanocrystals, including their synthesis and application as the active light absorber layer in photovoltaic devices (PVs). This approach, using spin-coating deposition of the CIGS light absorber layers (75 mg/ml and 150 nm thickness), without high temperature selenization, has enabled up to 1.398 % power conversion efficiency under AM 1.5 solar illumination. X-ray diffraction (XRD) studies show that the structural formation of CIGS chalcopyrite structure. The mo

Captopril is an angiotensin converting enzyme inhibitor (ACEI) used to treat hypertension,
congestive heart failure, and myocardial infraction.
The only dosage form available for captopril is the plain tablet in strength of 12.5,25,50 and 100mg
tablet.
This investigation is concerned with factors affecting the formulation of captopril as a plain
tablet dosage form of 50mg. Many trials were made to prepare satisfactory tablets for the drug by
using wet – granulation methods with various additives. It was found that poly vinyl pyrrolidone
(P.V.P.) as binder gave the most satisfactory tablets. At the same time a shorter disintegrantion time
and slower dissolution rate were obtained with the addition of starch

Nanostructured Al2O3has been applied as a protective coating against corrosion of the carbon steel (C.S) in seawater environment (3.5% NaCl) at temperatures range (298-328)K. Aluminananoparticles were deposited on carbon steel substrates by cathodic electrophoretic deposition (EPD) with ethanol as suspension medium and poly(acrylic acid) (PAA) as polymeric charging agent. Meanwhile, thesurface morphology was examined using Atomic-force microscopy (AFM). The cross-section AFM showed that the particles sizes for the Al2O3 NPs is around 60-80 nm. The anticorrosion behaviour of coated C.S was investigated in 3.5% NaCl at temperature range 298-328 K by potentiodynamic polarization measurements. Results show that using PAA in suspension coat incr

Background: Osteoporosis affects almost all of the bones in the female body; the most important one in the facial bone is mandible. Menopause is defined as an absence of the menses for one year. During this time, estrongen, progesterone and ovarian androgens production are diminished due to adult onset ovarian failure which leads to osteoporosis. This study aimed to evaluate the use of computed tomography mandibular morphometric indices for the assessment of pre and postmenopausal osteoporotic women. Subjects and material: This study conducted on 50 Iraqi females divided into 2 groups 20 -30years old as a control group and over50 years old as a study group attending Al-Karkh hospital, Department of Computed Tomography.(each group25 female).

This study was performd on 50 serum specimens of patients with type 2 diabetes, in addition, 50 normal specimens were investigated as control group. The activity rate of LAP in patients (560.46 10.504) I.U/L and activity rate of LAP in healthy(10.58 4.39)I.U/L.The results of the study reveal that Leucine aminopeptidase (LAP) activity of type 2 diabetes patient s serum shows a high signifiacant increase (p < 0.001) compare to healthy subjects. Addition preparation leucine amide as substrate of LAP, identification melting point and spectra by FTIR. K

This study was conducted in the botanical garden, Department of biology, College of Science/ Mustansiriyah University in from (15 February to 15 March, 2019) under the natural environmental conditions in the greenhouse in order to evaluate the effectiveness of parsley aqueous extract as a promoter for rooting. The study included the use of aqueous extract of a plant Parsley (Petroselinum crispum) extract was used in concentrations (1.25, 2.5 g / l), compare with IBA in concentration (100 mg / L) with dipping time 24 hour for all treatments. The cutting stems were included Rosmarinus officinalis, Nerium oleander, Olea europaea, Plumeria alba, Hibiscus rosa, Pelargonium graveolens, and Myrtus communis. The following measurements were