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 Umm Al-Naaj Marsh was chosen in Maysan province, and it is one of the sections of Mar Al-Hawza, which is one of the most prominent Iraqi marshes in the south. The marshes are located between latitudes 30 35 and 32 45 latitudes and longitudes 13 46 and 48 00. The area of the study area is 76479.432142 hectares to evaluate soil quality and health index and their spatial distribution based on measuring physical, chemical, biological and fertility traits and calculating the total quality index for those characteristics. Using an auger drilling machine, we collected 50 randomly selected surface samples, evenly distributed across the study region, from Al-Aq 0.0–0.30 m, noting their precise locations along the way. Soil health and quality w

Background: Breast cancer is a highly heterogeneous disease globally. Trace elements such as copper and zinc have a role in many biochemical reactions as micro source, their metabolism is profoundly altered in neoplastic diseases especially breast cancer which is ranked as the first of female cancersObjective: The aim of the present study is to study the impact of body mass index and some trace elements in Iraqi women with breast cancer.Patients and methods: The group of the study consisted of 25 breast cancer patients; their age range was (25–65) years recruited from the Al-Kadhimia Teaching Hospital and 25 apparently healthy women age matched, over a period of 6 months from January 2015 until June 2015. After the diagnosis was m

    As Albizia lebbeck is one of the important species in Iraq and the region, its wood has subjected to investigation through the assessment of differences in its element dimensions and specific gravity under Baghdad conditions. Variations of fiber length, fiber width, cell wall thickness, vessel diameter, and density of wood were examined along the stem and horizontally.  Results showed that fiber lengths were within the normal range, but their widths were narrower than common range of hardwoods. There were little increase in fiber length, width, wall thickness as the height position increased. Vessel diameter has been affected contrarily. No significant effects of  height on specific gravity could be

This work presents the study of the dark current density and the capacitance for porous silicon prepared by photo-electrochemical etching for n-type silicon with laser power density of 10mw/cm2 and wavelength (650nm) under different anodization time (30,40,50,60) minute. The results obtained from this study shows different chara that different characteristic of porous diffecteristics for the different porous Silicon layers.

Augmented reality technology is a modern technique used in all fields, including: medicine, engineering and education, and has received attention from officials in the educational process at present; The focus of this research is on the degree of use of augmented reality among field experience students in the project's optimal investment program for teaching staff and their difficulties, applied to a sample of 75 students, through a questionnaire prepared by the researcher as a tool to determine the degree of use, as well as difficulties. The researcher addressed the subject through two main axes to determine the degree of use, as well as the difficulties preventing teachers and learners from using this technique. The results of the rese

تعد لعبة كرة السلة من الألعاب الرياضية التي تحتاج متطلبات بدنية ووظيفية خاصة بها، وذلك من خلال الانتقال داخل الملعب بالكرة أو بدونها والسبل للتخلص من ملاحقة الخصم أثناء الدفاع وكيفية المناورة أثناء الهجوم مع إجادة التصويب بكافة أنواعه داخل الملعب، ومن هنا تكونت مشكلة البحث في كيفية تطوير تلك العوامل الوظيفية والتي لها الأثر في الارتقاء بمستوى أداء اللاعب أثناء اللعب، وعن طريق استخدام الباحثان لطريقة جهاز ا

Fresh water resources in terms of water quality is a crucial issue worldwide. In Egypt, the Nile River is the main source of fresh water in the country and monitoring its water quality is a major task on governments and research levels. In the present case study, the physical, chemical and algal distribution in Nile River was monitored over two seasons (winter and summer) in 2019. The aims of the study were to check the seasonal variation among the different water parameters and also to check the correlations between those parameters. Water samples were collected from the Nile in Cairo governorate in EGYPT. The different physiochemical and microbiological properties in water samples were assessed. The studied parameters were included: te