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 aims of the research is to know the role of strategic to manage the human resources in enhancement the process of knowledge management in the Ministry of Transportation , In addition to the effects occurred on outcomes for both the managers and practitioners .

For the purpose of achieving the objectives of the research , the researchers designed a questionnaire that included (40 Points for collecting the primary data from the sample of the research which contained (51) indiviluals. In light of that, the data was to collect and analyzed and hypotheses were tested by using the (SPSS) Program, and a number of statistical techniques was used to attain the goal of the research such as the means ,  Sta

The study aimed to analyze the effect of meteorological factors (rainfall rate and temperature) on the change in land use in the marshes of the Al‐Majar Al‐Kabir region in southern Iraq. Satellite images from Landsat 7 for 2012 and Landsat 8 for 2022 were used to monitor changes in the land coverings, the images taken from the Enhanced Thematic Mapper Plus (ETM+) and Operational Land Imager (OLI) sensors of the Landsat satellite. Geometric correction was used to convert images into a format with precise geographic coordinates using ArcMap 10.5. The maximum likelihood classification method was used to examine satellite image data using a supervised approach, and the data were analyzed statistically. We obtained clear images of the area,

One of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.

Abstract :

This present paper sheds the light on dimensions of scheduling the service that includes( the easiness of performing the service, willingness , health factors, psychological sides, family matters ,diminishing the time of waiting that improve  performance of nursing process including ( the willingness of performance, the ability to perform  the performance , opportunity of performance) . There is genuine problem in the Iraqi hospitals  lying into the weakness of nursing staffs , no central decision to define and organize schedules. Thus the researcher has chosen  this problem as to be his  title . The research come a to develop  the nursing service

In the current research the absorption and fluorescence spectrum
of Coumarin (334) and Rhodamine (590) in ethanol solvent at
different concentration (10-3, 10-4, 10-5) M had been studied. The
absorption intensity of these dyes increases as the Concentration
increase in addition to that the spectrum was shifted towards the
longer wavelength (red shift). The energy transfer process has been
investigated after achievement this condition. The fluorescence peak
intensity of donor molecule was decrease and its bandwidth will
increases on the contrary of the acceptor molecule its intensity
increase gradually and its bandwidth decreases as the acceptor
concentration increase.

Abstract: In the current research the absorption and fluorescence spectrum of Coumarin (334) and Rhodamine (590) in ethanol solvent at different concentration (10-3, 10-4, 10-5) M had been studied. The absorption intensity of these dyes increases as the Concentration increase in addition to that the spectrum was shifted towards the longer wavelength (red shift). The energy transfer process has been investigated after achievement this condition. The fluorescence peak intensity of donor molecule was decrease and its bandwidth will increases on the contrary of the acceptor molecule its intensity increase gradually and its bandwidth decreases as the acceptor concentration increase.

The present investigation is concerned for the purification of impure zinc oxide (80-85 wt %) by using petroleum coke
(carbon content is 76 wt %) as reducing agent for the impure zinc oxide to provide pure zinc vapor, which will be
oxidized later by air to the pure zinc oxide.
The operating conditions of the reaction were studied in detail which are, reaction time within the range (10 to 30 min),
reaction temperature (900 to 1100 oC), air flow rate (0.2 to 1 l/min) and weight percentage of the reducing agent
(petroleum coke) in the feed (14 to 30 wt %).
The best operating conditions were (30 min) for the reaction time, (1100 oC) for the reaction temperature, (1 l/min) for
the air flow rate, and (30 wt %) of reducing