Due to the impact of industrial companies on the ransformations and developments witnessed by the world in general nd Iraq in particular, especially in the industrial and economic Jonrnal spects, the liberalization of internal and external trade, and the idoption of the open market policy in Iraq, which led to the intensification of competition between industrial companies and heir products and services, and the increase and diversity of the Onumber of alternatives Available to the public on the one hand, and he diversity and change of their desires and needs on the other hand, which was reflected in the reality of those companies and heir products or services, especially in light of the great challenges facing companies and the deteriorat

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

Calcium-Montmorillonite (bentonite) [Ca-MMT] has been prepared via cation exchange reaction using benzalkonium chloride [quaternary ammonium] as a surfactant to produce organoclay which is used to prepare polymer composites. Functionalization of this filler surface is very important factor for achieving good interaction between filler and polymer matrix. Basal spacing and functional groups identification of this organoclay were characterized using X-Ray Diffraction (XRD) and Fourier Transform Infrared (FTIR) spectroscopy respectively.  The (XRD) results showed that the basal spacing of the treated clay (organoclay) with the benzalkonium chloride increased to 15.17213 ⁰A, this represents an increment of about 77.9% in the

The research aimed to use HIIT exercises, and to know the effect of HIIT exercises on some physiological and physical indicators of the young badminton players, and to identify the degree of competition anxiety and the performance of some offense skills among the young badminton players. The research community (the young badminton players), the research sample and its selection method (the research sample was chosen by the intentional method (8) badminton player from the Athwari Club), the scientific method (the experimental method with pre and post tests), measurement tools: physiological tests (high and low blood pressure) , pulse, and physical exams (explosive force of arms and legs) and the offense skills and the scale of competition an

Objective of the study was to rate and analyze the physical fitness of female students from Iraq and Russia to find similarities, differences and regularities. Sampled for the study were 44 female non-sporting students: 20 students from Pedagogical University in Bagdad; and 24 students from Russian State University of Physical Education, Sport, Youth and Tourism in Moscow. The study was designed to obtain the joints flexibility, coordination, speed-strength and static endurance rates. The Iraqi students were tested with higher coordination abilities than their Russian peers, whilst the latter were ranked higher in the speed-strength, shoulder joints and spine flexibility tests, albeit lower than their Iraqi peers in the hip flexibility test

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

     This research develops a new method based on spectral indices and random forest classifier to detect paddy rice areas and then assess their distributions regarding to urban areas. The classification will be conducted on Landsat OLI images and Landsat OLI/Sentinel 1 SAR data. Consequently, developing a new spectral index by analyzing the relative importance of Landsat bands will be calculated by the random forest. The new spectral index has improved depending on the most three important bands, then two additional indices including the normalized difference vegetation index (NDVI), and standardized difference built-up index (NDBI) have been used to extract paddy rice fields from the data. Several experiments being

Objectives: A cross sectional analytic study was carried out to identify the maternal risk factors which
contribute to occurrence of low birth weight, and to determine the statistical significant differences between low
birth weight and maternal risk factors.
Methodology: A purposive sample of (400) woman was selected from AL-Elwyia Maternity Teaching Hospital
and Fatima Al-Zaharia Maternity and Pediatric Teaching Hospital. Data was collected through the interview of
mothers. Questionnaire format was designed and consisted seven parts, demographic variables, and reproductive
variables , Reproductive health variables, complications during the current pregnancy, the mother newborn
variables nutritional status for the m

The n-type Au thin films of 500nm thickness was evaporated by thermal evaporation method on p-type silicon wafer of [111] direction to formed Au/Si heterojunction solar cell. The AC conductivity, C-V and I-V characteristics of fabricated c-Au/Si diffusion heterojunction-(HJ) solar cell, has been studied. The first methods demonstrated that the AC conductivity due to with diffusiontunneling mechanism, while the second show that, the heterojunction profile is abrupt, the heterojunction parameters have been played out, such as the depletion width, built-in voltage, and concentration. And finally the third one show that the c-Au/Si HJ has rectification properties, and the solar cell yielded an open circuit voltage of (Vic) 0.4V, short circuit c