تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم في تقييم الاداء من قبل الاجهزة العليا للرقابة لزيادة جــودة وفاعليــة الخــدمات الــتي يقــدمونها كمــا انهــا جــزء مهــم فــي مجــال التنظيم الذاتي للجهاز الرقابي فمن خلال جمع البيانات وتحليلها، يتم تحديد أولويات إجراءات التحسين واتخاذ القرارات بشأنها لقياس الفجوة بين الأداء الحالي والأداء المنشود حيث يتم تحديد المستوى المستهدف للأداء على المدى المتوسط والطويل حيث تكون مستويات الأداء هذه قابلة للتحقيق، حيث يتم وضع خطة ذات جداول زمنية ومسؤوليات محددة وبمجرد تنفيذ الخطة وجمع البيانات عنها، يمكن إجراء مقارنات وتحديد نقاط القوة ونقاط الضعف واقتراح المعالجات لها.
Watermarking operation can be defined as a process of embedding special wanted and reversible information in important secure files to protect the ownership or information of the wanted cover file based on the proposed singular value decomposition (SVD) watermark. The proposed method for digital watermark has very huge domain for constructing final number and this mean protecting watermark from conflict. The cover file is the important image need to be protected. A hidden watermark is a unique number extracted from the cover file by performing proposed related and successive operations, starting by dividing the original image into four various parts with unequal size. Each part of these four treated as a separate matrix and applying SVD
... Show MoreThe ability of beans (Phaseolus vulgaris L.) to uptake three pharmaceuticals (diclofenac, mefenamic acid and metronidazole) from two types of soil (clay and sandy soil) was investigated in this study to explore the human exposure to these pharmaceuticals via the consumption of beans. A pot experiment was conducted with beans plants which were grown in two types of soil for six weeks under controlled conditions. During the experiment period, the soil pore water was collected weekly and the concentrations of the test compounds in soil pore water as well as in plant organs (roots, stems and leaves) were weekly determined.
The results showed that the studied pharmaceuticals were detected in all plant tissues; their concentration
Abstract:
The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme
... Show MoreSingle Walled Carbon nanotubes (SWCNTs), as nano-needle structures, are good candidates as nanocarrier delivery systems that carry drug to the site of action. They are good due to their unique pharmaceutical properties. Teniposide is an anticancer drug, which is widely used, but it has a problem of low solubility. In this study, to improve the properties of carbon nanotubes, pre-functionalization of carbon nanotubes via carboxylation with strong acids has been performed and then functionalized through attaching them to the polymer and copolymer. Concurrently, a proper polymer-copolymer combination has been selected by the UV-Visible spectrometer at 880nm. It is selected based on the qualitative dispersibility analysis, the visual observa
... Show MoreBackground: Bone mineral density (BMD) has been assessed using Dual-Energy X-ray absorptiometry (DEXA). This procedure is considered to be of vital importance in assessing the general condition of individuals concerning their skeletal mineralization. BMD is measured according to the results of the DEXA examination of the vertebral column and pelvis. Although diabetes mellitus (D.M.)is known to affect BMD, the information regarding this relationship is not currently particularly clear. Objective: This study concentrates on the point that the assessment of BMD for the vertebral column is insuffi-cient to give a realistic and correct picture of the mineralization of the remaining part of the skeleton. Besides, this study elicited a gen
... Show MoreThe study showed that all extracts (aqueous, ethanolic and acetonic) of the leaves of Eucalyptus and Myrtus plants had a inhibitory effect on the growth of all types of yeasts studied, acetone extract recorded the highest inhibition of yeastat 100ppm concentration,The inhibition was 35mm, 34mm, 24mm and 20mm for Candida parapsilosis, Candida glabrata, Candida tropicalis and Candida albicans respectively, The experiments above showed the least significant differences at 0.05 level.The results ofE. Cammldulensis ethanolic tincture analysis has shown the presence of 44 biologically active substances. The main Eucalyptus leaves component was: 2-Bicyclo (2-2.1) heptanol (12.37%), Ledol (8.23%),1,2,4- Benzenetriol (8.45%) and that contain spathul
... Show MoreAbstract
The aim of the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence of internal auditors in support the performance of internal audit process ? How are employ these dimensions i
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