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

In this paper we introduce a new type of functions called the generalized regular
continuous functions .These functions are weaker than regular continuous functions and
stronger than regular generalized continuous functions. Also, we study some
characterizations and basic properties of generalized regular continuous functions .Moreover
we study another types of generalized regular continuous functions and study the relation
among them

 In this paper, we introduce and study the concept of a new class of generalized closed set which is called generalized b*-closed set in topological spaces ( briefly .g b*-closed) we study also. some of its  basic properties and investigate the relations between the associated topology. 

The objective of this paper is to define and introduce a new type of nano semi-open set which called nano -open set as a strong form of nano semi-open set which is related to nano closed sets in nano topological spaces. In this paper, we find all forms of the family of nano -open sets in term of upper and lower approximations of sets and we can easily find nano -open sets and they are a gate to more study.  Several types of nano open sets are known, so we study relationship between the nano -open sets with the other known types of nano open sets in nano topological spaces. The Operators such as nano -interior and nano -closure are the part of this paper.

     This paper introduces cutpoints and separations in -connected topological spaces, which are constructed by using the union of vertices set and edges set for a connected graph, and studies the relationships between them. Furthermore, it generalizes some new concepts.

Geographic Information Systems (GIS) are obtaining a significant role in handling strategic applications in which data are organized as records of multiple layers in a database. Furthermore, GIS provide multi-functions like data collection, analysis, and presentation. Geographic information systems have assured their competence in diverse fields of study via handling various problems for numerous applications. However, handling a large volume of data in the GIS remains an important issue. The biggest obstacle is designing a spatial decision-making framework focused on GIS that manages a broad range of specific data to achieve the right performance. It is very useful to support decision-makers by providing GIS-based decision support syste

In this work, nanostructure porous silicon surface was prepared using electrochemical etching method under different current densities. I have studied the surface morphology and photoluminescence (PL) of three samples prepared at current densities 20, 30 and 40 mA/cm2 at fixed etching time 10 min. The atomic force microscopy (AFM) images of porous silicon showed that the nanocrystalline silicon pillars and voids over the entire surface has irregular and randomly distributed. Photoluminescence study showed that the emission peaks centered at approximately (600 – 612nm) corresponding energies (2.06 – 2.02eV).
While current-voltage characteristics shows, as the current density increase the current flow in the forward bias is decreasi

The research summarizes the knowledge of the dimensions and denotations of T.V advertisement; and its constituents for building it through the semiotic approach of an ad sample represented by the announcement of Zain Kuwait Telecom Company which carries the title "Mr. President" using Roland Barth's approach, starting with the designation, implicit, and linguistic reading to reach the narrative features and their denotations. That makes television advertising as a semiotic and pragmatic discourse in view of the still and motion picture with its efficiency and strength to inform and communicate. And what lies in it of aesthetic, artistic elements; informational and effective power in influencing the recipients by focusing on narratives and a