THE EFFICIENCY EXTENT OF THE INTERNAL CONTROL ENVIRONMENT IN THE PALESTINIAN HIGHER EDUCATIONAL INSTITUTIONS IN GAZA STRIP

The purpose of this research is to identify the extent of the efficiency of the internal control environment in the Palestinian higher educational institutions in Gaza Strip from the perspective of employees in the Palestinian universities in Gaza Strip, where researchers used in the study five universities. The researchers adopted in their study the descriptive and analytical approach. The research community consists of administrative employees and academic employees with administrative duties. Senior management or the University Council was excluded. The study population compromises of (392) employees. A stratified random sample was chosen and (197) questionnaires were distributed. (160) questionnaires were received back with a return rate of (81.2%).The researchers used a questionnaire to collect that which then was analyzed using (SPSS) to get the results. The research found the following results: the absence of a fundamental difference between the responses of males and females. The lack of significant difference between the responses of the respondents attributed to the variable age. The lack of significant difference between the responses of the respondents attributed to the variable of years of service. And the existence of a fundamental difference between the responses of the respondents attributed to the university variable. The existence of a fundamental difference between the responses of the respondents attributed to the Qualification variable. The existence of a fundamental difference between the responses of the respondents attributed to the administrative level variable. The research found a group of recommendations including: the need to raise awareness of censorship as the basis for the protection of employees in all administrative levels from making mistake.Updating the systems and instructions of control periodically and parallel with the scientific progress and technology.Benefit from regional and international experiences in the application of internal control standards which commensurate with the administrative system of the institution

Is AlOH the Astrochemical Reservoir Molecule of AlO?: Insights from Excited Electronic States

Very recently, the optical bands of the 2Σ+ ← X2Σ+system of AlO have been identified in the red supergiant star VYCMa. In an effort to explain the origin of this transition, we used state-of-the-art quantum chemical calculations with proven high accuracy to compute the lowest singlet and triplet electronic states of the AlOH and HAlO isomers as well as their equilibrium geometry and electronic properties. Our calculated potential energy surfaces implicate the three singlet electronic states 21A′, 31A′, and 11A″ in the photodissociation of the [Al,O,H] system. Only AlO, H, Al, and OH products can occur through the photodissociation of [Al,O,H]; AlH and O are not allowed. For the photodissociation of AlOH, the AlO product can occur only in its excited states AlO(2Π) and AlO(2Σ+)

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3D ultrastructural organization of whole Chlamydomonas reinhardtii cells studied by nanoscale soft x-ray tomography

The complex architecture of their structural elements and compartments is a hallmark of eukaryotic cells. The creation of high resolution models of whole cells has been limited by the relatively low resolution of conventional light microscopes and the requirement for ultrathin sections in transmission electron microscopy. We used soft x-ray tomography to study the 3D ultrastructural organization of whole cells of the unicellular green alga Chlamydomonas reinhardtii at unprecedented spatial resolution. Intact frozen hydrated cells were imaged using the natural x-ray absorption contrast of the sample without any staining. We applied different fiducial-based and fiducial-less alignment procedures for the 3D reconstructions. The reconstructed 3D volumes of the cells show features down to 30 nm in size. The whole cell tomograms reveal ultrastructural details such as nuclear envelope membranes, thylakoids, basal apparatus, and flagellar microtubule doublets. In addition, the x-ray tomograms provide quantitative data from the cell architecture. Therefore, nanoscale soft x-ray tomography is a new valuable tool for numerous qualitative and quantitative applications in plant cell biology