Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

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The purpose of this study is to elucidate the microfacies and the biozones present in the studied rocks as well as to determine their environments or deposition. The study depends mainly on the benthonic foraminiferal assemblages identified from (27) rock thin sections made available from an outcrop at Wadi Banat Al-Hassan area in the Upper Euphrates Valley. X-Ray diffraction was also used to determine the type of carbonate minerals present in the studied rocks.

The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

Pigeons have accompanied humans since ancient time because they are used as a source of food, pets, hobby, and religious symbols. Pigeons have shown high prevalence rate of infection with gastrointestinal helminths and protozoan. This study was conducted to evaluate the prevalence of parasitic infections in the domestic pigeon (Columba livia domestica) from October, 2017 to April, 2018, purchased from bird market of Zakho City, Kurdistan region. The samples were taken from 50 adult pigeons (28 males and 22 females). The birds were transferred to Parasitology Laboratory, Faculty of Science, Zakho University. In the laboratory, each bird was sacrificed and immediately the feather and skin of under wings, chest and the rest of the

The present research deal with ecological and geographical distribution of species and genera of Primulaceae in Iraq. The results were revealed that species distributed in the north , north-east and west of Iraq. Anagallis arvensis L. is the most prevalent species tolerant to different environmental conditions, while the species of Primula L. characterized as less widespread and limited in one District. In addition, the districts Rawanduz (MRO) and Sulaymaniyah (MSU) have ranked first in distribution of the species on geographical districts with (75%), while the districts southern desert (DSD) and Basra (LBA) in last place with (16.7%). Maps for geographical distribution for all species were illustrated.

Numerous trace elements, notably metals, are essential for the normal functioning of several biological reactions, especially as enzyme cofactors. Several Trace elements refer to essential micronutrients required in minimal quantities for certain biological functions pertaining to human metabolism, albeit their minimal concentrations in the organism. Nonetheless, our understanding of this topic is considerably restricted, and emerging insights into their metabolic functions necessitate contributions and have implications across various domains, encompassing nutritional chemistry, with a focus on analytical chemistry, biological sciences, medicine, pharmacology, and agricultural sciences. 

Cerium (III), Neodymium (III) and Samarium (III) Complexes existent a wide range of implementation that stretch from their play in the medicinal and pharmaceutical area because of their major significant pharmacological characteristic such as antifungal, anti-cancer, anti-bacterial ,anti-human immunodeficiency virus ,antineoplastic, anti-inflammation,inhibition corrosion,in some industrial (polymers, Azo dye).It is likely to open avenuesto research among various disciplines such as physics, electronics, chemistry and materials science by these complexes that contain exquisitely designed organic molecules.This paper reviews the definition, importance and various applications of Cerium (III), Neodymium (III) and Samarium (III) Complexe

The study dealt with measuring the impact of the availability of each of the content elements of the interaction, electronic services, and information on the evaluation of the users of the government website for its effectiveness in terms of the site’s functions and for measuring the site’s ability to present the organization’s tasks to customer groups.

Authority is concerned with measuring the confidence of customers in the content of the site, and in the organization as a whole. Validity is related to measuring the effectiveness of employing the site’s content to achieve the goal of its creation and in communicating with customers. Availability It is for measuring the ease of use of the site. The relevance, which means