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 field experiment was conducted on the form of the Dept. of Field Crop Sci. / College of Agriculture / University of Baghdad in spring and fall seasons of 2009 and 2010 . Ten inbreds of maize were planted and crossed to each other to produce single crosses . In the second season, single crosses were planted along with thin parent to produce three – way and double crosses . In the third seasons panet and crosses were planted . Crosses were selfed to produce F2 seeds and increase seeds of inbreds . In the fourth season, all grin types were planted , and their agronomic traits were evaluated . Values of P of inbreds , F1 and F2 were calculated for agronomic traits . The new formula to predict inbreeding depression ( ID ) F2 plant without gr

In fish, a complex set of mechanisms deal with environmental stresses including hypoxia. In order to probe the hypothesis that hypoxia-induced stress could be manifested in varieties of pathways, a model species, mirror carp (Cyprinus carpio), were chronically exposed to hypoxic condition (dissolved oxygen level: 1.80±0.6mg/l) for 21 days and subsequently allowed to recover under normoxic condition (dissolved oxygen level: 8.2±0.5mg/l) for 7 days. At the end of these exposure periods, an integrated approach was applied to evaluate several endpoints at different levels of biological organisation. These included determination of (i) oxidative damage to DNA in erythrocytes (using modified comet assay), (ii) lipid peroxidation in liver sample

Experimental investigations had been done in this study to demonstrate the effect of natural particles used as a reinforcement material to unsaturated polyester resin. The tensile test and water absorption were investigated according to (ASTM D638) and (ASTM D570), respectively. The influence of sunflower husk and pomegranate husk particles, used as a reinforcement material, on the tensile strength, Young's modulus and water absorption with different weight fraction (3%, 7% and 10%) and particle grain size (50µm, 100 µm and 150 µm), has been investigated. The water absorption of polymer composites was studied by measuring the specimen weight before and after immersion in water for one hundred days. In the experiments of tensile test,

       Hydrothermal process method using different dimensions reactors with volume 100 ml (homemade) was employed to prepare titanium sub-oxide Ti₆O₁₁, where  one gram of TiO₂ nanoparticles 30-50 nm and 3M (20 ml) of NaOH as suspension was used . The samples are characterized using X-ray diffraction, Raman spectroscopy, and Field Emission Scanning Electron Microscopy (FE-SEM). X-ray diffraction revealed the formation of sub- oxide titanium Ti₆O₁₁ of triclinic structure with Magneli phase, when the temperature applied was 363K for 9h.While FE-SEM showed uniform hierarchical structures with planar grass-like shapes. A novel phase has been found from rutile titanium.

The alluvial fan of Mandali located between latitude 30˚45’00” N longitude 45˚30’00” E in east of Diyala Governorate, Iraq. Thirty-five wells were identified in the study area with average depth of 84 m and estimated area of 21550 ha. A three-dimensional conceptual model was prepared by using GMS program. From wells cross sections, four geological layers have been identified. The hydraulic conductivity of these layers was calculated for steady state condition, where the water levels for nine wells distributed over the study area were observed at same time. Afterward, PEST facility in the GMS was used to estimate the aquifer hydraulic characteristics. Other characteristics such as storage coefficient and specific yield have

Raw milk is subjected to various physical, chemical and biological pollutants due to produce, a transporting and marketing processes. The current study was designed to examine raw milk samples which were collected from different locations of Iraq. The highest mean value of Pb content [1.801±0.311 ppm] was recorded while the lowest mean value [0.941±0.104 ppm]. The highest mean value [1.532±0.124 ppm] and gave the lowest mean value [0.063±0.044 ppm] of Cd content. This study has the highest mean value of Cu content was [0.931±0.092 ppm] and but the lowest mean value was [0.308±0.029 ppm]. Metals contents of raw milk in this study showed higher than standards of the International Dairy Federation [IDF].

A program in Visual Basic language was designed to calculate the time interval of radio storm by predict their type at specific Local Time (LT) from Baghdad location, such storms result from the Central Meridian Longitude (CML) of system ΙΙΙ for Jupiter and phase of Io’s satellite (ФIo). These storms are related to position of Io (Io- A,B,C,D). The input parameters for this program were the observer’s location (longitude), year, month and day. The output program results in form of tables provide the observer information about the date and the LT of beginning and end of each type of emitted storm. The year 2011 was taken to apply the results within twelve month; the results of the time interval of radio storm were between (0.08h-5

Background: the most common cause of obstructive jaundice is CBD stones, and these can produce significant morbidity and mortality. The management of the obstructive jaundice due to CBD stones is in evolution; several methods of investigations and treatment have been introduced, and each one has its own advantages and disadvantages.

Objective: to study and evaluate the management of obstructive jaundice due to CBD stones in Baghdad teaching hospital.

Results: from the 125 patients presented with obstructive jaundice included in this study 14 patients were found to have a periampullary lesions, and they were excluded from the study, so the total number of the patients was

In this research, the concentration of radon gas has been calculated in the classrooms of schools in Diyala Governorate by using the nuclear track detector (CR-39), which was one of the organic solid-state nuclear detectors (SSNTDs). After calculating the radon gas concentration, the lung cancer cases were calculated. The results showed that the lowest value was found in (Alshumue) school (4.753) people. In contrast, the highest value was found in (Habhib) school (20.421). The average values of lung cancer cases in Diyala governorate were equal to (9.319) per person. The results showed that the number of lung cancer cases per year per million persons in Diyala Governorate schools was below the allowed limit from (ICRP) agency (170-230) p