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

A study of some biological aspects of the crustacean Isopod procellio scaber was carried out for the period April 2003 to march 2004 . The study consisted reproductive and morphological characteristies such as size , weight and length of the body . The result showed that the highest population density of P. scaber was 1120 individual/m2 in September 2003 and less density 403 ind/m2 in February 2004. The density was generally high in Spring and Autumn, low in Summer and Winter months.An increase of the sexual ratio appear in the females number compared to males number (p < 0.05) during most of year. Present study showed non significant increase in the length and dry weight for females compared to males in most of year months. There wer

This research presents a numerical study to simulate the heat transfer by forced convection as a result of fluid flow inside channel’s with one-sided semicircular sections and fully filled with porous media. The study assumes that the fluid were Laminar , Steady , Incompressible and inlet Temperature was less than Isotherm temperature of a Semicircular sections .Finite difference techniques were used to present the governing equations (Momentum, Energy and Continuity). Elliptical Grid is Generated using Poisson’s equations . The Algebraic equations were solved numerically by using (LSOR (.This research studied the effect of changing the channel shapes on fluid flow and heat transfer  in two cases ,the first: cha

Abstract: Israel formulated its security theory, which it established on the "pretext of war", meaning converting any Arab action that Israel deems a threat to its security, into a pretext to ignite the fuse of war, considering this a violation of an existing situation, and then it initiates preventive and pre-emptive attacks, then immediately turns into transfer the war to the enemy's land, to achieve a quick solution by (destroying the enemy), occupying its lands, and benefiting of the advantage of working on (internal lines against an enemy) working on external lines, and ending the war quickly, before the major powers intervene to impose a ceasefire

Chronic inflammation can induce proliferative events and posttranslational DNA modifications in prostate tissue through oxidative stress. The present study was designed to evaluate the changes in serum levels of TNF-α, malomdialdehyde (MDA) and total antioxidant status (TAS) patients with different stages of malignant prostatic cancer (PCa) and benign prostatic hyperplasia (BPH). One hundred males (age range of 58-72 years) with different stages of malignant PCa were recruited from the Radiotherapy and Nuclear Medicine Teaching Hospital in Baghdad during the period from September 2010 to April 2011. The patients were categorized according to the 4 disease stages (I, II, III, and IV); 25 patients with benign prostatic hyperplasia (BPH)

Pleomorphic adenoma (PA) is the most frequent benign epithelial neoplasm of salivary glands, displaying a remarkable degree of morphological variety. The aim of the study is to illustrate the clinicopathological characteristics of PA with particular emphases on epithelial cell morphology and mesenchymal elements. Materials and Methods: A total of 132 PA collected between 2002 and 2017 were recruited from Al Shahid Ghazi Al Hariri Hospital and the Department of Oral Pathology, College of Dentistry, Baghdad University, Baghdad, Iraq, and analyzed for their demographic and histopathological features. All data were analyzed using descriptive statistics. A slightly higher incidence of PA was detected in females (52.3%) compared to male subject

: The terrestrial snail Eobania vermiculata (O. F. Müller, 1774) were collected from three station in Baghdad Al- Karkh, Iraq between the period from June 2016 to July 2017. Then we studied the life cycle from the egg to maturity. We studied and photographed the external morphology of it’s shell to identified the species. This species was recorded for the first time in Baghdad.

The accumulation of sediment in reservoirs poses a major challenge that impacts the storage capacity, quality of water, and efficiency of hydroelectric power generation systems. Geospatial methods, including Geographic Information Systems (GIS) and Remote Sensing (RS), were used to assess Dukan Reservoir sediment quantities. Satellite and reservoir water level data from 2010 to 2022 were used for sedimentation assessment. The satellite data was used to analyze the water spread area, employing the Normalized Difference Water Index (NDWI) and Modified Normalized Difference Water Index (MNDWI) to enhance the water surface in the satellite imagery of Dukan Reservoir. The cone formula was employed to calculate the live storag

The research sought to demonstrate the effectiveness of monetary policy in banking stability by measuring the impact of monetary policy in the composite index of banking stability in Iraq for the period 2010/2017, as the stability of the financial system is one of the main objectives that the Central Bank is keen to achieve along with other objectives to ensure the performance Effective for all economic units, this is what prompted the central banks to give more attention in ensuring the safety, durability and stability of their financial systems, and the increasing interest by the Central Bank of Iraq in the subject of financial stability stems from its responsibility in ensuring a sound and stable financial system. Maintain it and mini