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 aim of the research is to assess the practice of tax administration to diminish the strategic direction of (proactive, analytical, defensive, response) and the nature of its relationship to organizational excellence represented by (leadership, strategic planning, focus on taxpayers, information and analysis and knowledge management, focus on operations, focus on forces. The questionnaire was adopted as a main tool in collecting data and information from the sample members of the General Authority for Taxes (110) who are in the site (m.  Second Division Manager, Ms The statistical program (SPSS) was used to calculate (mean, standard deviation, difference coefficient, correlation coefficient, t-test). The research reached a number

This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases m

The purpose of this study is to measure the levels of quality control for some crude oil products in Iraqi refineries, and how they are close to the international standards, through the application of statistical methods in quality control of oil products in Iraqi refineries. Where the answers of the study sample were applied to a group of Iraqi refinery employees (Al-Dora refinery, Al-Nasiriyah refinery, and Al-Basra refinery) on the principles of quality management control, and according to the different personal characteristics (gender, age, academic qualification, number of years of experience, job level). In order to achieve the objectives of the study, a questionnaire that included (12) items, in order to collect preliminary inform

Soil is the cardinal resource for agricultural crops. Healthy soil will produce healthy plants. Since healthy soil is the important goal for the farmers, they need to select the best tillage system to achieve that goal. There are two main types of tillage systems. Conservation tillage (no-tillage farming) uses agricultural machinery that performs a double function; tillage and seed farming simultaneously. In contrast, conventional tillage farming uses multiple agricultural machines to till and seed the soil. The farmers in the northern governorates of Iraq have used the conservation farming system for a long time. However, the farmers who live in the middle and southern governorates in Iraq use conventional tillage farming. Because most of

This research aims to study the economic, social, and political reality of Iraqi women by identifying the obstacles and diagnosing their empowerment trends in various fields, assessing the extent of their participation in economic activity, and re-achieving balance between women and men by reducing the gender gap between them and reducing the percentage of female unemployment to the lowest possible level. Is achieved by enhancing confidence in Iraqi women by enacting laws and making decisions that allow them to access resources freely. The researcher used the descriptive and analytical method to deal with information and data related to the research topic over a specific period (1990-2018), using local, Arab, and international re

Inspite of the renovation and development that occurred on the

mathematics curricula and its teaching styles (methods), the teaching methods and the evaluation styles that the teachers of the country

follow  are  still  traditionaL It depends  on  the  normal distribution approach and the principle of individual differences among students in

addition the traditional tests that are used to evaluate student achievement are built on standard-referenced system. These types of tests focus on comparing the student's  performance with his peers'

performance. The limitary of this type of evaluation in diagnosing the

students'  acquisition  of  the  stu

       A reliability system of the multi-component stress-strength model R_(s,k) will be considered in the present paper ,when the stress and strength are independent and non-identically distribution have the Exponentiated Family Distribution(FED) with the unknown  shape parameter α and known scale parameter λ  equal to two and parameter θ equal to three. Different estimation methods of R_(s,k) were introduced corresponding to Maximum likelihood and Shrinkage estimators. Comparisons among the suggested estimators were prepared depending on simulation established on mean squared error (MSE) criteria.

In the present study, the removal of zinc from synthetic waste water using emulsion liquid membrane extraction technique was investigated. Synthetic surfactant solution is used as the emulsifying agent. Diphenylthiocarbazon (ditizone) was used as the extracting agent dissolved in carbon tetrachloride as the organic solvent and sulfuric acid is used as the stripping agent. The parameters that influence the extraction percentage of Zn+2 were studied. These are the ratio of volume of organic solvent to volume of aqueous feed (0.5-4), ratio of volume of surfactant solution to volume of aqueous feed (0.2-1.6), pH of the aqueous feed solution (5-10), mixing intensity (100-1000) rpm, concentration of extracting agent (20-400) ppm, surfactant co