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.
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The poly(ethylene oxide) polymer (PEO) is doped with fine powder of MnCl2 salt and thin films of thickness (50–150 mm) with salt content (0, 5, 10, 15, and 20 wt%) are obtained. The AC electrical conductivity and dielectric constants are studied as a function of temperature through an impedance technique. It is found that AC conductivity increases and the calculated activation energy decreases with increasing temperature due to enhancement of the ionic conduction in the film bulk. The dielectric constants of the doped membranes increase with temperature. It is found that the peak value of the tanloss is shifted to a higher frequency at higher temperatures. The dielectric behavior is explained on the basis of
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Wheat is rich in sources of fiber, oligosaccharides, and resistant starch, simple carbohydrates which may have a protective role against carcinoma. Additionally, Whole wheat/bran as well includes contains phytochemicals such as flavonoids, lignans, folate, phytosterols, phenolic acids, and tocols. The above phytochemicals suitable forms antioxidant and cholesterol-reducing activities. Phytoestrogens are regarded as especially essential in the preventative measures of hormonally dependent malignancies such as breast cancer (BC). In this study lowered BC risk has been associated with whole grain/bran consumption with an odds ratio (OR=0.24 and 95 %CI=0.10-0.56). Wheat/bran appears to have a reliable protective impact against BC. While intake
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This study aimed to IQ test standardization of Marten Lother Johan which used with childreen of the one stage at primary schools who aged (6) years old in Baghdad (Resafaa and Kharh).
The importance of this study are :
1-The importance of childhood and its role to develop the personality.
2-The importance of this age as the child will exposure to different kind of official teaching .
3-The capability for early detection of special category for early intervention in order to provide the necessary care .
4-Using the current test could consider as a predictive tool to screen the intelligent children .
In order to achieve the study aim, the researcher had followed the follow
... Show MoreThe objective of this research is to know the economic feasibility of hydroponics technology by estimating the expected demand for green forage for the years 2021-2031 as well as Identify and analyze project data and information in a way that helps the investor make the appropriate investment decision in addition to preparing a detailed technical preliminary study for the cultivar barley project focusing on the commercial and financing aspects and the criteria that take into account the risks and uncertainties . that indicating the economic feasibility of the project to produce green forage using hydroponics technology. Cultured barley as a product falls within the blue ocean strategy. Accordingly, the research recommends the necess
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The cheif aim of the present investigation is to develop Leslie Gower type three species food chain model with prey refuge. The intra-specific competition among the predators is considered in the proposed model. Besides the logistic growth rate for the prey species, Sokol Howell functional response for predation is chosen for our model formulation. The behaviour of the model system thoroughly analyses near the biologically significant equilibria. The linear stability analysis of the equilibria is carried out in order to examine the response of the system. The present model system experiences Hopf bifurcation depending on the choice of suitable model parameters. Extensive numerical simulation reveals the validity of the proposed model.
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