يهدف البحث إلى تحضير سلسلة جديدة من معقدات العناصر الانتقالية ثنائية التكافؤ (الكوبلت, النيكل, النحاس, الخارصين ,الكادميوم والزئبق) مع المركبات الحلقية غير المتجانسة (L1) و(L2) والمشتقة من تفاعل 2,1- فينيلين ثنائي امين وسايكلوهكسان -2,1-ثنائي امين مع المركب الوسطي (Pr) على التوالي. شخصت المعقدات ذات الصيغة العامة :- [M(L1or L2)Cl2] بواسطة طيف الرنين النووي المغناطيسي البروتوني والكربوني وقياسات الأشعة تحت الحمراء والطيف الإلكتروني ودرجات الانصهار و التوصيلية المولارية و التحليل الدقيق للعناصر C.H.N.والنسبة المئوية للفلز %M والحساسية المغناطيسية. استنادا إلى النتائج المعطاه للدراسات المذكورة فقد تم اقتراح الشكل ثماني سطوح للمعقدات المحضرة من خلال ارتباط ذرات النتروجين الاربعة لمجموعة (NH) في المركبات الحلقية غير متجانسة (L1) و(L2) مع الأيونات الفلزية اضافة الى ايوني الكلور. ثم تم تحضير معقد النحاس النانويAuNPs −[CuL1Cl2] من خلط محلول معقد النحاس مع محلول الذهب النانوي(AuNPs) ، وتم إجراء التشخيص باستخدام طرق مختلفة ، بما في ذلك FTIR و UV-Vis و FESEM. تم اختبار قدرة التثبيط للمركبات المحضرة بما في ذلك معقد النحاس النانوي، ضد نوعين من البكتيريا المختارة (Escherichia coli) والموجبة (Staphylococcus aurous) بتقنية الانتشار ، حيث أظهرت النتائج أن قدرة المركب النانوي على تثبيط كلا النوعين من البكتيريا كانت أكبر من المركبات الحلقية غير المتجانسة(الليكاندات) ومعقد النحاس الحر, كما تم اختبار معقد النحاس الحر ومعقد النحاس النانوي على خط خلايا سرطان الرئة (A456) وخط الخلايا الطبيعي (REF) والمقارنة بين المعقدين حيث اظهر معقد النحاس النانوي نتائج ممتازة في امكانية اختباره مستقبلا كعلاج لسرطان الرئة
This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.
To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test
... Show MoreThe audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.
The technology in continuous and quick development, that reflects in all parts of our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying processes are electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took t
... Show MoreThe research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is
... Show MoreThis study aimed to identidy the role of a professional social worker practice specialist in the field of social care for Corona patients, in light of some demographic variables such as (gender, marital status, economic status,), through a field study at the Iraqi Ministry of Social Affairs. A random sample of (50) social workers in the Iraqi Ministry of Social Affairs in various places affiliated with the ministry was chosen. a questionnaire developed by the researcher about the role of the social worker in the field of social care for Corona patients was administered to the study sample to collect the needed data. The results showed that there is a positive statistically significant correlation relationship at the level (0.01) between
... Show MoreThe study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.
The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail
... Show MoreNominal ellipsis is a linguistic phenomenon found in English and Arabic .It is
based on leaving out a part of a nominal construction or more for the sake of good
style , compactness and connectedness .This phenomenon is found in the language of
the Glorious Qur’an .The study in hand is concerned with how translators handle
translating Qur’anic verses which contain ellipted nouns , i ,e. , to what extent the
translated Qur’anic verses are close to the original ones , and to what extent their
translations serve understanding the meanings of the glorious verses while at the
same time maintaining their beauty in style. The study aims at shedding light on
nominal ellipsis in English and Arabic .The study undertak
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
... Show MoreThis research aims at answering many questions raised by the research problem concerning the view of the organizations under consideration for the concept of smart leadership and its most important dimensions, as well as the view of crisis management and its concept and most important methods through research objectives that define and clarify the smart leadership with its dimensions and methods of crisis management.
For the purpose of reaching the results of the research and testing the assumptions about the relationship between smart leadership and methods of crisis management, the researcher adopted a questionnaire, designed especially to be a criterion for the research, as the main tool for data coll
... Show MoreThe research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff
... Show More