The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as assisting the management in taking many decisions as well as reaching a proper measurement of the costs of each joint product without charging it with costs. Is a fact that did not benefit from it.
Background: Congenital club foot is a complex deformity of foot .It is a collection of different abnormalities, with different etiologies. Consequently, Severity varies with difficulties in evaluating treatment strategies with outcome results. The treatment of congenital club foot remains controversial. Usually, the orthopedist's goal is to obtain anatomically and functionally normal feet in all patients. Objective: To asses short term follow up result of conservatively treated club feet in relation to the age
... Show MoreIn this investigation, Rayleigh–Ritz method is used to calculate the natural frequencies of rectangular isotropic and laminated symmetric and anti-symmetric cross and angle ply composite plate with general elastic supports along its edges. Each of the admissible functions here is composed of a trigonometric function and an arbitrary continuous function that is introduced to ensure the sufficient smoothness of the so-called residual displacement function at the edges. Perhaps more importantly, this study has developed a general approach for deriving a complete set of admissible functions that can be applied to various boundary conditions. Several numerical examples are studied to demonstrate the accuracy and convergence of the current s
... Show MoreAn efficient combination of Adomian Decomposition iterative technique coupled with Laplace transformation to solve non-linear Random Integro differential equation (NRIDE) is introduced in a novel way to get an accurate analytical solution. This technique is an elegant combination of theLaplace transform, and the Adomian polynomial. The suggested method will convert differential equations into iterative algebraic equations, thus reducing processing and analytical work. The technique solves the problem of calculating the Adomian polynomials. The method’s efficiency was investigated using some numerical instances, and the findings demonstrate that it is easier to use than many other numerical procedures. It has also been established that (LT
... Show MoreIn this study, Zinc oxide nanostructures were synthesized via a hydrothermal method by using zinc nitrate hexahydrate and sodium hydroxide as a precursor. Three different annealing temperatures were used to study their effect on ZnO NSs properties. The synthesized nanostructure was characterized by X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), Atomic force microscope (AFM), and Fourier Transform Infrared Spectroscopy (FTIR). Their optical properties were studied by using UV -visible spectroscopy. The XRD analysis confirms that all ZnO nanostructures have the hexagonal wurtzite structure with average crystallite size within the range of (30.59 - 34
... Show MoreThe coefficient of charge transfer at heterogeneous devices of Au metal with a well-known dyeis investigations using quantum model.Four different solvent are used to estimation the effective transition energy. The potential barrier at interface of Au and dye has been determined using effective transition energy and difference between the Fermi energy of Au metal and ionization energy of dye. A possible transfer mechanism cross the potential barrier dyeand coupling strength interaction between the electronic levels in systems of Au and is discussed.Differentdata of effective transition energy and potential barrier calculations suggest that solvent is more suitable to binds Au with dye.
In high-dimensional semiparametric regression, balancing accuracy and interpretability often requires combining dimension reduction with variable selection. This study intro- duces two novel methods for dimension reduction in additive partial linear models: (i) minimum average variance estimation (MAVE) combined with the adaptive least abso- lute shrinkage and selection operator (MAVE-ALASSO) and (ii) MAVE with smoothly clipped absolute deviation (MAVE-SCAD). These methods leverage the flexibility of MAVE for sufficient dimension reduction while incorporating adaptive penalties to en- sure sparse and interpretable models. The performance of both methods is evaluated through simulations using the mean squared error and variable selection cri
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