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

The technological developments in the field of communication have witnessed considerable impact in the variables which exist in following up and conveying the events which link it’s meaning to political implications. This makes a number of satellite channels depend on the techniques of propaganda and use them in the news bulletins to achieve political aims and ends related to its formational directives where those channels allotted a considerable time in its programming transmission map to concentrate on the security and political status to complete the image of the informational scene according to the logic of its propaganda and styles in processing news for daily events.The technological developments in the field of communication hav

This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

It is known that life is as series of variety of difficult problems that individual looks
forward to overcome so as to achieve adaptation and to reach the desired aims .The transition
of the students from the school stage to the stage of the university is actually regarded a
dramatic change where students face when they enter university life that differs from what
they lived in secondary school.
The executive functions are considered the main element that participate in solving the
problems of high orders , because it involves the mental abilities that assist individual to
think and initiative as well as solving problems .
These functions include operational planning and the activated memory and inhibition of
q

 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m

Since the beginning of 21^st century, the prices of Agricultural crops have increased. This Increases is accompanied with that increases of crude oil prices and fluctuation of a dollar exchange rate as a dominant currency used in the global trade. The paper aimed to analysis the short run and long run cointegration relationships between prices of some of Agricultural crops imported by Iraq such as wheat and rice crops and both the crude oil prices and the Iraq dinar exchange rate a gained America dollar using ARDL model. The results show the long run equilibrium between they three variable throng the error correction mechanizem. The results also show the significant and economically sound effects of cru

Despite Iraq's possession of the energies material, human and agricultural resources and great economic but that contribution of the agricultural sector in the total gross fixed capital formation and gross domestic product in the Iraqi economy remained low and declining continuously since the nineties of the last century, as well as the inability of agricultural production to meet the country's needs of food . The food gap increased strategic food crops until it reached 1049 thousand tons in 2010. On this basis, there is a need to study and analysis the behavior of the function of  gross fixed capital format

Quantum dots of CdSe, CdS and ZnS QDs were prepared by chemical reaction and used to fabricate organic quantum dot hybrid junction device. QD-LEDs were fabricated using ITO/TPD: PMMA/CdSe/Al, ITO/TPD: PMMA/CdS/Al and ITO/TPD: PMMA/ZnS/Al QDs devices which synthesized by phase segregation method. The hybrid white light emitting devices consists, of two-layers deposited successively on the ITO glass substrate; the first layer was of N, N’-bis (3-methylphenyl)-N, N’-bis (phenyl) benzidine (TPD) polymer mixed with polymethyl methacrylate (PMMA) polymers in ratio 1:1, while the second layer was 0.5wt% from each type of the (CdSe, CdS and ZnS) QDs for each device.The optical properties of QDs were characterized by UV-Vis. and photolum

          Graphite Coated Electrodes (GCE) based on molecularly imprinted polymers were fabricated for the selective potentiometric determination of Risperidone (Ris). The molecularly imprinted (MIP) and nonimprinted (NIP) polymers were synthesized by bulk polymerization using (Ris.) as a template, acrylic acid (AA) and acrylamide (AAm) as monomers, ethylene glycol dimethacrylate (EGDMA) as a cross-linker and benzoyl peroxide (BPO) as an initiator. The imprinted membranes and the non-imprinted membranes were prepared using dioctyl phthalate (DOP) and Dibutylphthalate (DBP) as plasticizers in PVC matrix. The membranes were coated on graphite electrodes. The MIP electrodes using

Polyacetal was synthesized from the reaction of PVA with para-methyoxy benzaldehyde. Polymer metal complexwas prepared by reaction with Cu, polymer blend with Chitosan was prepared through the technique of solution casting method.All prepared compounds have been characterized through FT-IR, DSC, SEM as well as the Biological activity. The FT-IR results indicated the formation of polyacetal. The DSC results indicated the thermal stability regarding prepared polymer, polymermetal complex and Chitosan polymer blends. Antibacterial potential related to synthesized polyacetal, its metal complex andChitosan blend against four types of bacteria namely, Staphylococcus aureas, Psedomonas aeruginosa, Bacillus subtilis, Escherichia coli was examined a