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

This paper exclusively deals with medical encounters. . Structurally and thematically, it manifests itself in five parts. The First part deals with medical encounters as well as essential speech activities which cover (a) frames (certain types of talk) (b) the patient’s account and the patient’s story or more precisely the patient telling his story and (c) the act of questioning the patient. The Second part revolves round genre and register. The former, in most cases, suggests that the format of medical encounters is conversational. With register; we have a converse reality that restrictively tries to narrow things and give them a certain flavor. The Third part realizes the technicalities of medical encounters (a) the setting of an inte

The aim of the current study is to create special norms of the second edition of Minnesota multi faces personality inventory, and the fifth edition of the sixteen personality factor questionnaire of catel. To this end, the researcher applied the Minnesota multi faces personality inventory over a sample of (1646) secondary and university students as well as plenty of disorders. She also applied the sixteen personality factor questionnaire of catel on (4700) secondary and university students. SPSS tools were used to process data.  

We wanted to find out how selenium (Se) affects broiler chicken performance, meat physicochemical properties, and selenium deposition in the tissues of broilers. Each of the 96 experimental pens had 30 chickens and included a total of 2,880 one-day-old broilers (Cobb 500 strain). A factorial design of four-by-three (SY + SS) and eight replicates (SY + SS) was used for the 12 experimental treatments, with selenium levels ranging from 0.15 to 0.60 ppm and organic (SY) or inorganic (SS) sources of selenium and their relationship (SY + SS). There were no differences in performance (P > 0.05) across Se levels or sources. 106 g/day of ADFI, 63 g/day of ADG, and 1.6844 kg/kg of FCR were found to be the averaging values for these three parameters:

The purpose of this paper is to investigate Religious Human Rights Violations. Religious liberty is essential for everyone, everywhere. Because religion is significant to everyone, everywhere. Humans are religious by nature. Our nature drives us to seek answers to deep questions about ultimate things. We cannot live a fully human life unless we are free to seek those answers and live according to the truths we discover. In this study, the researcher used Marsh and White model for analysis A sample of an offensive image of an Islamic concept from the book "Mohammad believes it or else." this book is a comic book written by pseudonym Abdullah Aziz and published by Crescent Moon Publishing company. The book is marked with anti- Mohammad, preju

Grabisch and Labreuche have recently proposed a generalization of capacities, called the bi-capacities. Recently, a new approach for studying bi-capacities through introducing a notion of ternary-element sets proposed by the author. In this paper, we propose many results such as bipolar Mobius transform, importance index, and interaction index of bi-capacities based on our approach.

one of the most important consequences of climate change is the rise in sea levels, which leads to the drowning of some low-lying island states, which leads to them losing the elements of statehood and thus affecting their status as a state, this resulted in several proposals made by the jurisprudence of international law to solve this issue, perhaps the most important of which is the idea of the government in exile, and the proposal to continue recognition of submerged countries, in a way that makes it possible to talk about a new concept of states represented by deterritorialized states, all of which are ultimately proposals that contain great difficulties that hinder their implementation in reality.

The Bangestan reservoir, which occurs in the Ahwaz oilfield, consists of the middle Cretaceous limestone Ilam and Sarvak Formations that were deposited in the Zagros Basin. The reservoir is divided into ten Zones (A to J) formed in the upper Albian-Santonian and contains considerable hydrocarbon accumulations. The limestones were deposited on an extensive shallow carbonate platform on a passive margin and are dominated by rudist biostrome and grainstone facies. Paleogeographical changes mean that identification of the facies is complex. Seismic stratigraphy and isotopic data are used to better understand the structural and geological setting and develop an understanding of the sedimentary environment. The results show that the rudist biostr

The research aims to analyze and evaluate the urban land use according to the needs of the current and future population by adopting the planning criteria for the holy city of Karbala. In the theoretical side, we discussed the most important concepts of urban land use planning. In the practical aspect of the study, field surveys were conducted to obtain the required information. Using the GIS program, the land uses were planned and executed, Analysis By comparing the per capita use of urban land with criteria and the production of maps.

The main findings of the study are that there is a large deficit in meeting some of the needs of the urban land uses and the basic services of the city. The research recommended that the needs of

The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV