The impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks

This study aims to measure the impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks. The target population of the study were the employees in Sudanese banks in Khartoum State. The study used descriptive analytical approach where the questionnaire is used as a tool for data collection. 200 questionnaires were administered to the targeted sample, and 172 were completed and returned with a recovery rate of 86%. However, by using linear regression for analysis, the result found that there is a significant effect of the periodic change of the external auditor on the credibility of financial reports of the Sudanese banks, the results revealed that there is a need for moral obligations, integrity, and honesty in issuing high-quality of financial reports to gain trust among users.

Periodic System of Isotopes

With the help of a special algorithm being the principle of multilevel periodicity, the periodic change of properties at the nuclear level of chemical elements was discovered and the variant for the periodic system of isotopes was presented. The periodic change in the properties of isotopes, as well as the vertical symmetry of subgroups, was checked for consistency in accordance with the following ten types of the experimental data: mass ratio of fission fragments; quadrupole moment values; magnetic moment; lifetime of radioactive isotopes; neutron scattering; thermal neutron radiative capture cross-sections (n, γ); α-particle yield cross-sections (n, α); isotope abundance on Earth, in the Solar system and other stellar systems; features of ore formation and stellar evolution. For all the ten cases, the correspondences for the proposed periodic structure of the nucleus were obtained. The system was formed in the usual 2D table, similar to the periodic system of elements, and the mass series of isotopes was divided into 8 periods and 4 types of “nuclear” orbitals: sn, dn, pn, fn. The origin of "magic" numbers as a set of filled charge shells of the nucleus was explained. Due to the isotope system, the periodic structure is shown at a new level of the universe and the prospects of its practical use are opened up

TEMPERATURE MEASUREMENT WITH PHOTODIODE IN DIFFERENT OPERATING MODES

A method for contactless temperature measurement with photodetectors in different operating modes has been developed. It is based on the periodic change of the spectral sensitivity of the photodiode depending on the applied reverse voltage. This is accomplished by switching the photodiode within one measurement from photovoltaic to photoconductive mode. For this purpose, the scheme of the respective electronic key has been developed.

Self-ordered cellulose nanocrystals and microscopic investigations

Cellulose nanocrystals were extracted from cotton. The cellulose nanocrystals made a self-assembly structure when dried under slow conditions, as it was revealed by the characterization made to the material. The AFM images of the nanocrystals showed that they had a changing local orientation, pointing in a preferred direction that underwent a periodic change. This periodic change resembles the orientation of a chiral nematic phase. The TEM images showed that the nanocrystals had a rod-like appearance with average length size of 98.5 nm and a diameter of 4.7 nm. The TEM characterization showed the nanocrystals with more details than AFM. In this paper, the self-assembling of CNC was observed by AFM, and further investigations were done by TEM, deconvoluting the process of CNC nanorods aggregation.

Identification of Key Pathways and Genes Related to the Development of Hair Follicle Cycle in Cashmere Goats

The development of hair follicle in cashmere goats shows significant periodic change, as with mice and humans. However, for cashmere goat with double-coat, the periodic change may be due to other regulatory molecules and signal pathways. To understand the mechanism of periodic development of hair follicle, we performed a weighted gene coexpression network analysis (WGCNA) to mine key genes and establish an interaction network by utilizing the NCBI public dataset. Ten coexpression modules, including 7689 protein-coding genes, were constructed by WGCNA, six of which are considered to be significantly related to the development of the hair follicle cycle. A functional enrichment analysis for each model showed that they are closely related to ECM- receptor interaction, focal adhesion, PI3K-Akt signaling pathway, estrogen signaling pathway, and so on. Combined with the analysis of differential expressed genes, 12 hub genes from coexpression modules were selected as candidate markers, i.e., COL1A1, C1QTNF6, COL1A2, AQP3, KRTAP3-1, KRTAP11-1, FA2H, NDUFS5, DERL2, MRPL14, ANTKMT and XAB2, which might be applied to improve cashmere production.

DIAGNOSTICS OF HORSE PARASCARIDOSIS

the data on the prevalence of parascariasis in horse breedingfarms, as well as the methods of helminthological research are presented. Aclinical case of parascariasis is described. A survey was conducted in variousregions of the Russian Federation about the periodic change of anthelmintic drugsand the conduct of helminthological studies.

Modeling the process of force load generation at the initial periodic change in pressure (a plane problem)

The article deals with modeling the process of force load generation at an initial periodic change in pressure (a plane problem). The subject of research is a pulsating flow in a flat channel at an initial periodic pressure change. The determination of flow parameters with a periodic change in the inlet pressure; the changes in the structure of the working fluid associated with the release of various particles from the pipe walls, the addition of impurities to prevent leaks, and the high-speed modes, are given in the article considering the law of molecular and molar transfer between layers. Research methods are based on Newton’s rheological law, according to which molecular transfer is described by the law of proportionality of stresses to the derivative of the normal velocity; on the method of accounting for molar transfer by proportionality of stresses to the derivative of normal acceleration; on the method of mathematical modeling and the analytical method for their solutions, based on the provisions of operational calculus. An analytical solution to the problem of pulsating fluid motion in a plane-parallel channel is obtained with allowance for single and group transfer of molecules in the flow. The application of the analytical expressions obtained for the velocities is not limited to the critical Reynolds number, i.e. they are applied for any values of this number. Analytical expressions are obtained for the transverse and longitudinal components of the flow velocity. The resulting solution describes two zones of flow: in the first zone, two types of transfer occur, depending on the flow pattern, either molecular or molar transfer of fluid volumes between the layers prevails. In the second zone, only molecular transfer occurs.