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Business Risk Assessment Using Client Strategy Analysis Approach in order to Increase the Efficiency and Effectiveness of the Audit Process
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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 collected. The data were analyzed using (SPSS).

The most findings: Auditors are more able to detect internal and external strategic risks for the client, Thus fore, increasing the efficiency and effectiveness of the audit process.

 

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Publication Date
Fri Sep 30 2022
Journal Name
حوليات أداب عين شمس
الذکريات في المسرحية العبرية المعاصرة (اجراس وقطارات) انموذجا
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This research seeks to determine the nature of the relationship that brought together writing and memories,These memories have given the play (Bells and Trains) a new life, and brought it from one mold to another , And she re-drawn and produced it through words and imagination, and since they are important dramatic keys, they gave the writer the ability to maneuver. This play embodies part of the writer's suffering and an important part of his life It represents a journey into memories of the past through which the writer tried to narrate events that he lived and knew from his friends and relatives, It is the events of the Holocaust and its repercussions on the psyche of the Jews. This play is like a journey in memory with many feelings of

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Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Petroleum Science And Engineering
Factors affecting gel strength design for conformance control: An integrated investigation
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Publication Date
Fri Mar 21 2014
Journal Name
International Journal Of Antennas And Propagation
Development of a Compact Wide-Slot Antenna for Early Stage Breast Cancer Detection Featuring Circular Array Full-View Geometry
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A novel planar type antenna printed on a high permittivity Rogers’ substrate is proposed for early stage microwave breast cancer detection. The design is based on a p-shaped wide-slot structure with microstrip feeding circuit to eliminate losses of transmission. The design parameters are optimized resulting in a good reflection coefficient at −10 dB from 4.5 to 10.9 GHz. Imaging result using inhomogeneous breast phantom indicates that the proposed antenna is capable of detecting a 5 mm size cancerous tumor embedded inside the fibroglandular region with dielectric contrast between the target and the surrounding materials ranging from 1.7 : 1 to 3.6 : 1.

Publication Date
Fri Aug 20 2021
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Autogenous Onlay Graft with Compression Plate for Treatment of Persistent Humeral Shaft Aseptic Non-union with Failed Previous Surgery
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BACKGROUND: The humeral shaft fractures have a good rate of union, despite this fact, still there is a significant rate of nonunion after nonoperative treatment and more often after operative treatment. AIM: The aim of the study is to evaluate the autogenous onlay graft with compression plate for treatment of persistent humeral shaft non-union with failed previous surgery both radiological and functional outcome. MATERIALS AND METHODS: A prospective study on twenty patients having persistent aseptic non-union age between 20 and 60 years old, after failed surgical treatment of fractures humeral shaft in Al-Zahra teaching and Al-Kindy teaching hospitals, while infected nonunion, diabetes mellitus, secondary metastasis, smoking, a

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Kinetic studies of AST isoenzymes I,II,III,IV partially purified from patient,s urine with chroinc renal failure
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In this research, the kinetic studies of four isoenzymes of Asprtate aminotransferase, which partially purified from the urine of chronic renal failure patients were carried out .The four isoenzymes were obeyed Michaelis-Menton's equation and the optimum concentration of their substrate (Aspartic acid) was (166.5x10-3) mole/liter,and their Km values were determined. Four isoenzymesI,II,III,IV have shown an optimum pH at 7.4.The four isoenzymes obeyed Arrhenius equation up to 37º C and their Ea and Q10 constants were determined .

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Publication Date
Mon May 27 2019
Journal Name
Al-academy
A Hypothesis of Architectural Environment Exercise for Actor Training (Continuous exercise space workshop – A model): هيثم عبد الرزاق علي
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The peculiarity of the theater does not lie in its dramatic content because many literary genres and other artistic styles share with it in this content. The peculiarity of the theater lies in contemplating the drama through what is architectural, and this architectural axis is what distinguishes its character. It is a spatial poetry which is composed by the laws of physics and chemistry, (Weight, height, distance, rhythm, gravity, impulses and chemical excretions). i.e., what cannot be expressed in words. This is a game of space to exchange and organize energy and communicate in space by the living body, which contains the possibilities of the living drawing in space: in the time and place. This research deals with the importance of the

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Survey of Some Parasitic Worms on Three Fish Species from Euphrates River at Al- Haklania District, Al-Anbar Province
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    In the present study, a total of 272 freshwater fishes belonging to three species namely: Cyprinus carpio, Barbus xanthopterus and Aspius vorax, were collected from Euphrates river at Al-Haklania distrct, Al-Anbar province  during the period from August 2008 till the end of July 2009, by using gill nets and cast nets.       Fishes were survyed for intestinal parasitic worms. The investigation revealed the infectation of these fishes with four parasitic species: the digenetic trematode  Aspidogaster limacoides from the intestine of C. carpio, B. xanthopterus and A. vorax, larval nematode Contracaecum spp. from the body cavity of C. carpio and the external surface of intestine of B

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Publication Date
Thu Feb 06 2020
Journal Name
Scientific Reports
Waste foundry sand/MgFe-layered double hydroxides composite material for efficient removal of Congo red dye from aqueous solution
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Abstract<p>We aimed to obtain magnesium/iron (Mg/Fe)-layered double hydroxides (LDHs) nanoparticles-immobilized on waste foundry sand-a byproduct of the metal casting industry. XRD and FT-IR tests were applied to characterize the prepared sorbent. The results revealed that a new peak reflected LDHs nanoparticles. In addition, SEM-EDS mapping confirmed that the coating process was appropriate. Sorption tests for the interaction of this sorbent with an aqueous solution contaminated with Congo red dye revealed the efficacy of this material where the maximum adsorption capacity reached approximately 9127.08 mg/g. The pseudo-first-order and pseudo-second-order kinetic models helped to describe the sorption measure</p> ... Show More
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Publication Date
Fri Jul 12 2024
Journal Name
Biomass Conversion And Biorefinery
Chitosan-triphosphate/food grade algae/montmorillonite clay for adsorptive removal of methyl violet 2B dye removal: Behnken design optimization
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Publication Date
Wed Feb 01 2023
Journal Name
Measurement: Sensors
Dynamic monitoring of saturated stiff clay soil foundation structure by falling weight deflectometer system under impact loads sensors effect
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Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads

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