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.
The research deals with the principle of the prohibition of international waterway diversion in the law of international watercourses. The research reviews individual and collective doctrinal efforts that have touched upon the principle as an internationally wrongful act because of its serious damage and consequences for downstream States. The research addresses the nature of the principle of the prohibition of diversion of international watercourses; its various effects; principles of international law establishing the principle of prohibition of diversion; and its application in State practice and international justice. This principle has been enshrined in most international treaties and judicial decisions. The principle of prohibition
... Show MoreEvolution has become a feature of this era because of the speed that makes it open multiple horizons and many to identify everything that is new in different areas and also characterized by the competitive position of emotional attitudes changing depending on the positions of winning and defeat, and the use of training methods are the most important pillars of the game of wrestling, The methods contribute to raising the level of the wrestler and refining his physical and skill potential. The problem of the research is that the shooting exercises from above the chest are very important in Roman wrestling and can be terminated by the player. Through very personal interviews for coaches and concluded that there is a weakness in the level of fl
... Show MoreThe study aimed to reveal the extent of the first intermediate grade science curriculum focus on the national values, health, environmental, economic values, in the light of the education policy in the Kingdom of Saudi Arabia, in addition to present a proposed vision to strengthen it in the science curriculum for the first intermediate grade. The study was applied to the two books student and the two books of activity on the first-second semesters for the academic year 1441 AH. To analyze the curriculum content, the study used a verified card prepared by the researchers and a criterion for interpreting percentages. The study reached the following results: environmental values ranked first with a concentration of (43%), i.e. with an avera
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He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.
The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin
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هدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتو
... Show MoreProblem: Cancer is regarded as one of the world's deadliest diseases. Machine learning and its new branch (deep learning) algorithms can facilitate the way of dealing with cancer, especially in the field of cancer prevention and detection. Traditional ways of analyzing cancer data have their limits, and cancer data is growing quickly. This makes it possible for deep learning to move forward with its powerful abilities to analyze and process cancer data. Aims: In the current study, a deep-learning medical support system for the prediction of lung cancer is presented. Methods: The study uses three different deep learning models (EfficientNetB3, ResNet50 and ResNet101) with the transfer learning concept. The three models are trained using a
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This study aimed at investigating the effect of using computer in
Efficiency of Training Programme of Science Teachers in Ajloun District in
Jordan.
1- What is the effect of using computer in program for the two groups
2- ( the experimental and control group ) .
3- Are there any statistics different in the effect of using computer
program for the two groups ?
4- Are there any statistics (comparison ) or different of the effect of the
effect of using computer program refer to the sex (male or female )?
The community of the study consisted of all the science student in
educational directorate of Ajloun district for the academic year 2009 –
2010, they are (120) ( male and female) . The sample of the study<
King Ghazi (1933-1939) was of the Arabic characters that characterized national and
patriotic spirit and that faced the British policy in all its aspects.
King Ghazi distinguished as of Arab nationalist tendencies and called for the
liberalization of Arab lands which were under the rule of the Ottoman Empire. He called for
reunification under the one Arab country, Hence came the King invitations to liberate Kuwait
from the British protectorate and consolidated with Iraq.
King Ghazi established a private radio station in the royal palace (AL zzaahoor) palace
and provided special programs to return of Kuwait to Iraq, this radio station was The
prominent role in the revitalization of the Kuwaiti National Movement, an
The study included the collection of samples of raw cow milk to isolate Leuconostoc bacteria, samples were sub cultured on De-Man Rogosa Sharpe-Vancomycin medium, the pure colonies were selected and subjected to the cultural and microscopically tests, according to that 25 cocci bacterial isolates were obtained, then isolates were subjected to biochemical tests. Result of tests showed that 12 isolates belong to the genus Leuconostoc out of 25 cocci bacterial isolates, Vitek2 system was used as a supplementary step. Results of final identification showed that 3 sub species were obtained included Leuconostoc mesenteroides ssp. cremoris 9 out of 12 isolates, while it was 2 isolates of Leuconostoc mesenteroides ssp. mesenteroides and one isol
... Show MoreThe current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations dependence on computers and information technology in work and communication with others. The international legitimacy (represented by the International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi
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