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.
This study aimed to IQ test standardization of Marten Lother Johan which used with childreen of the tow stage at primary schools who aged (7) 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
... Show MoreBackground: Malaria remains a leading cause of mortality in sub-Saharan Africa (including Sudan). C-reactive protein (CRP) is useful as a marker of severity in malaria. African studies have shown that serum CRP levels correlate with parasite burden and complications in malaria, especially falciparum. However, there are no data on CRP levels in Sudanese malaria patients.
This study aims to evaluate the association between CRP levels with comorbidities, species, and complications of severe malaria
Subjects and Methods: A cross-sectional study enrolled 65 severe malaria patients at Khartoum state hospitals during the period from April to June2021. Manifestations of severe
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The study aims budget in grades use of smart phones to individuals (sample) according variable sex (males and females) and used researcher descriptive analytical method consisted sample of (300) students have chosen the way stratified random, and the study variables (academic achievement of students, sex and the use of Smart phones) resolution was adopted as a tool for data collection. The most important results of the study that females are more commonly used for smart phones, as well as the existence of a positive relationship between the inverse statistically significant use of smart phones and the rate of school for students and the use of smart phones h
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The performance of asphalt pavements is crucial due to heavy traffic loads from civil and industrial developments. Various additives and modifiers are used in flexible roads to improve their resistance to deterioration caused by climatic changes. From this context, modifying the asphalt binder with polymers is popular in asphalt pavement construction. The present research investigates the effect of Polyethylene (PE) polymers in powder form on the characteristics of asphalt mixtures since these polymers are composed of hydrocarbons. It is similar to asphalt binders, making them very effective in enhancing the performance of neat asphalt produced from the oil refinery. To confirm this, two types of PE, High-Density PE (HDPE) and Low-Density P
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تظهر الحاجة إلى الاستثمارات الرأسمالية من عدة مصادر كالحاجة إلى توسيع المنشآت الإنتاجية ، أو استجابة لحاجات المجتمع كشراء مكائن ومعدات لتخفيض تلوث الماء والهواء. أما أهم مصادر الحاجة لرؤوس الأموال فإنها تأتي من الموجودات الإنتاجية (باستثناء الأرض) ، حيث تستهلك هذه الموجودات (المكائن والآلات والعُدد) بشكل مستمر جراء الاستخدام ، فالمكائن، مثلا ، تسير دائما في طريقها نحو أكوام الخردة وال
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المبادئ العامة للقانون ودرها في اطار التجارة الدولية
تشهد ظاهرة عمالة الأطفال انتشارًا عالميًا واسعًا، حيث يعمل حوالي 250 مليون طفل في مختلف أنحاء العالم، من بينهم 150 مليونًا في أعمال خطرة، وأكثر من مليون طفل يتعرضون للاتجار بالبشر. ورغم أن هذه الظاهرة شائعة في الدول النامية والفقيرة، إلا أنها لا تقتصر عليها، بل تمتد إلى الدول الصناعية المتقدمة بنسب متفاوتة حسب طبيعة المجتمعات. ونظرًا لتعقيداتها وآثارها السلبية، حظيت هذه المشكلة باهتمام متزايد خلال العقود الأخ
... Show Moreواقع ومستقبل الصراعات الدولية والاقليمية في البحر الاحمر
A simulation study is used to examine the robustness of some estimators on a multiple linear regression model with problems of multicollinearity and non-normal errors, the Ordinary least Squares (LS) ,Ridge Regression, Ridge Least Absolute Value (RLAV), Weighted Ridge (WRID), MM and a robust ridge regression estimator MM estimator, which denoted as RMM this is the modification of the Ridge regression by incorporating robust MM estimator . finialy, we show that RMM is the best among the other estimators