Discussion dealt with the independent factors critical  such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk

The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

This study examines the relationship between the Big Five personality traits and motivation for sports achieve-ment among youth badminton players. The research aims to identify how personality traits influence athletes’ drive for success and tendency to avoid failure, ultimately shaping their competitive performance. The hypothe-sis envisioned using a descriptive-correlational design to collect data from 51 players based on the use of vali-dated psychological scales such as Big Five Personality Traits Scale and Sports Achievement Motivation Scale. Personality traits were assessed on their effect on achievement motivation using statistical analyses such as Pearson correlation, multiple regression, and ANOVA. The relation between extraversi

Urban Balance is one of the important indicators that leads to an assessment of the urbanization process in a particular country  , province or even a city that is multi-centered. By examining  the data related to Anba  province, it was found that the value of this indicator is equal to 0.96, which is less than the absolute one, and therefore the urbanization in the province is distributed collectively  

The development of a mathematical or statistical model for estimating urban growth is a complex process due to the overlap between indicators or variables that can be adopted to calculate estimate growth rates Al-Qaim city has been considered as an example to develop a statistical method by which changes

Abstract : This research has tackled about the role of Russia in the international policies which concerning with energy , So the most important states in the world that possesses huge energy resources to be more able in the control over the reality and future production programs and the distribution of global energy alike , the latter had effectively influence on the economic and developmental aspects within many countries in the world and its impacts on political decisions and perhaps effected too much in the dimensions of strategic policies . In this context of research , Russia has been developed a high energy policy of strategic planning in order to restoring Russia position and its global role by using its potential powerful streng

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

This study aimed to identify the role of digital transformation in improving the quality of the internal audit process. The researchers used the descriptive analytical approach, and the questionnaire was relied on as a study tool that was applied to the study population consisting of internal auditors working in banks listed on the Palestine Stock Exchange, and their number was (85). A checker and a comprehensive inventory method was used due to the small size of the community, where the response data of the questionnaire was analyzed and interpreted using the Statistical Packages Program (SPSS).

The results of the study showed that the use of digital transformation contributes to ensuring the quality of

Due to restrictions and limitations on agricultural water worldwide, one of the most effective ways to conserve water in this sector is to reduce the water losses and improve irrigation uniformity. Nowadays, the low-pressure sprinkler has been widely used to replace the high-pressure impact sprinklers in lateral move sprinkler irrigation systems due to its low operating cost and high efficiency. However, the hazard of surface runoff represents the biggest obstacle for low-pressure sprinkler systems. Most researchers have used the pulsing technique to apply variable-rate irrigation to match the crop water needs within a normal application rate that does not produce runoff. This research introduces a variable pulsed irrigation algorit

Research was conducted to study the effect of proline and aspirin with 10 and 20 ppm on seed germination and seedling growth of Lycopersicon esculentum and the effect of surface growth of Fusarium oxysporum. The results showed that the proline and aspirin effected significantly to decreased percentage of seed germination, acceleration of germination, promoter indicator, elongation speed of radical and plumule and also the infection percentage of seed decay and surface growth of Fusarium oxysporum was reduced significantly.