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 study found that: There is a positive trend among all the sample individuals to apply the Joint Audit to improve the financial reports quality with their different characteristics (Relevance, Reliability, Comparability, and Consistency). As well as the existence of various difficulties are facing Joint Audit when applied it. According to the results, the study recommended that all denominations of the financial community should be encouraged to be interested in the trend to the Joint Audit because of the multiple positive effects, especially improving the financial reports quality, also working hard to find appropriate ways and methods to overcome the various difficulties that face the application of Joint Audit. Thus contribute to increase completing the content of the information that contained in the financial reports.
In this article, the partially ordered relation is constructed in geodesic spaces by betweeness property, A monotone sequence is generated in the domain of monotone inward mapping, a monotone inward contraction mapping is a monotone Caristi inward mapping is proved, the general fixed points for such mapping is discussed and A mutlivalued version of these results is also introduced.
This research contributes to environmental sustainability by recycling natural waste resources in making clothing products. The research aims to employ palm trees waste in designing belts suitable for contemporary women's fashion trends. Both descriptive and applied research approaches were used. Therefore, a collection of belts was designed and implemented. Then, a questionnaire was used to assess the extent to which the implemented belts achieved in sustainability standards using Likert scale. The sample size was 60 women. The data were analyzed using the SPSS program to calculate the arithmetic mean and standard deviation. One of the significant results of the research is the high average scores of the criteria for achieving sustainab
... Show Moreيهدف البحث إلى معرفة ما هيه اخلاقيات مهنة العاملين في المكتبات وتحديث متطلباتهم الضرورية من المهنة لكي يسمو بأخلاقياتها ، وهل هذه الاخلاقيات متوافرة في العاملين في مكتباتنا الجامعية ضمن حدود الدراسة ؟ ومن ادوات جمع البيانات : استمارة بالاخلاقيات وزعت على مجموعة من الاساتذة و استبانة وزعت على من المكتبات الجامعية . وكان مجتمع الدراسة العاملون في المكتبات المركزية الأولى والثانية لجامعة بغداد والمكتبة المرك
... Show MoreThe verbal formula // i3-gal2 //is a commonly form in the written Sumerian economic texts, starting from the early dynastic period (2900-2372 BC), ending with the Ur III dynasty (2112-2004 BC). This formula has appeared either without infixes, or accompanied by infixes like / in-da-gal2/, corresponded in Akkadian the formula: ibaššu ,which is means "to found, to Storage ", As to the formula / da / come to indicate "to found with, to storage with--).
The current research discusses the topic of the formal data within the methodological framework through defining the research problem, limits and objectives and defining the most important terms mentioned in this research. The theoretical framework in the first section addressed (the concept of the Bauhaus school, the philosophy of the Bauhaus school and the logical bases of this school). The second section dealt with (the most important elements and structural bases of the Bauhaus school) which are considered the most important formal data of this school and their implications on the fabrics and costumes design. The research came up with the most important indicators resulting from the theoretical framework.
Chapter three defined the
The message of our Prophet Muhammad (peace and blessings of Allaah be upon him) was the most complete of the messages, and the conclusion of the messages and completed by the mercy of this nation. Al-Khalal al-Baghdadi al-Hanbali (may Allaah have mercy on him) was a scholar who updated his writings. And The Nha Brhnha and became an independent and arranged doctrine Such a world of Galilee Hambali must show his character and his knowledge and its impact on the Islamic arena.
الملخص : يهذف البحث التعرف على اثر آنموذج التعلم الخبراتي (لروبين) في مادة الفيزياء والدافعية الإبداعية لدى طلاب المرطة الإعدادية, وذلك بالتحقق من الفرضية الآتية: • لا يوجد فروق ذات دلالة إحصائية عند مستوى (0.05) بین متوسط درجات المجموعة التجريبية التـي درست وفق إستراتيجية التعلم الخبراتي (لروبين) ومتوسط درجات المجموعة الضابطة التي درست وفق الطريقة الاعتيادية في مقیاس الدافعية الابداعية. استخدم الباحثون التص
... Show Moreلقد أدت التطورات العلمية والتقنية وتطبيقاتها العملية في مختلف ميادين الحياة بشكل عام وميدان التربية والتعليم بشكل خاص إلى ظهور تغيرات في البناء التعليمي وطرائق التدريس بصيغتها الحديثة التي تنسجم في مجملها وروح العصر مما دعى المؤسسات التربوية والتعليمية وبإيعاز إلى الباحثين والمهتمين بهذا الميدان الى ضرورة متابعة الاتجاهات الحديثة ونواحي التجديد لمحتوى العملية التعليمية فيما يتعلق بالمجالات المعر
... Show Moreتعد ظاهرة الارهاب المتزايدة في العالم من اخطر اشكال التهديدات الامنية التي تواجة الدول لانها تستهدف في جانب مهم منها امن واستقرارومستقبل مجتمعاتها لاسيما اذا جمع الفعل الارهابي بين مطامع واهداف القوى الخارجية التي لا تريد استخدام ادواتها المباشرة وانما بالاعتماد على محركات في خلق الازمات داخل الدول المستهدفة
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