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 use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources T

Flame atomic absorption spectrophotometer (FAAS) was used in this study to determine the concentrations of heavy metals such as Ca, Fe, Mn, Cd, Co, Cr, Ni, Cu, Pb and Zn in some food additives of Iraq. The order of metal contents in food additives was found to be Ca ˃ Mn ˃ Fe ˃ Cu ˃ Zn ˃ Pb ˃ Cr ˃ Ni ˃ Co ˃ Cd. The concentration level of each metal was compared with that recommended by food agriculture organisation (FAO) and world health organisation (WHO). Calibration curves were linear for all standard solutions of heavy metals in the range starting from 0.02-0.4 mg/kg for Cd to 11-100 mg/kg for Ca. The correlation coefficients values (R2) of calibrations were investigated and ranged from 0.9971 for Cr to 0.9999 for Ca. Th

This study focuses on improving the safety of embankment dams by considering the effects of vibration due to powerhouse operation on the dam body. The study contains two main parts. In the first part, ANSYS-CFX is used to create the three-dimensional (3D) Finite Volume (FV) model of one vertical Francis turbine unit. The 3D model is run by considering various reservoir conditions and the dimensions of units. The Re-Normalization Group (RNG) k-ε turbulence model is employed, and the physical properties of water and the flow characteristics are defined in the turbine model. In the second phases, a 3D finite element (FE) numerical model for a rock-fill dam is created by using ANSYS®, considering the dam connection with its powerhouse

    The objective of this work was to determine and compare the physiological changes in some: blood components (packed cell volume and hemoglobin) and plasma biochemical parameters (glucose, total protein, albumin, cholesterol and triglycerides) under 3 day of different types of stress: water deprivation, starvation, overcrowding and handling stress. Twenty five male Wister rats weighted 100-120 gm, were divided randomly into five groups: control, water deprivation, starvation, overcrowding and handling stress. On the third day of stress the animals anesthetized for blood collection; the results of blood component revealed a significant increase in PCV and a significant decrease in Hb of water deprivation group and starva

This research attempts to investigate narrative structure in oral narrative particularly in Oprah's Show from a sociolinguistic viewpoint. Narrative is said to be universal in the sense that it is found in all times and places. There is no society or culture without narrative. Oral narrative is organized in a specific order. The research aims at studying and analyzing this order. In addition to that, it highlights the importance of narrative in conveying some moral messages to people who are listening to the story. The study is divided into two parts; theoretical and practical. The theoretical part draws on presenting a survey of literature which includes definitions and explanations of some related terms. The practical part is concerned

It is often needed in demographic research to modern statistical tools are flexible and convenient to keep up with the type of data available in Iraq in terms of the passage of the country far from periods of war and economic sanctions and instability of the security for a period of time . So, This research aims to propose the use of style nonparametric splines as a substitute for some of the compounds of analysis within the model Lee-Carter your appreciation rate for fertility detailed variable response in Iraq than the period (1977 - 2011) , and then predict for the period (2012-2031). This goal was achieved using a style nonparametric decomposition of singular value vehicles using the main deltoid , and then estimate the effect of time-s

Background: Stress urinary incontinence is a frequent urological disease in women; it has a great influence on an individual’s wellbeing and places a significant economic strain on any health service. The placement of urodynamic diagnostic tests in the evaluation route is an important clinical research concern in this field.

Objective: to find out whether the duration of stress urinary incontinence is associated with the finding of bladder outlet obstruction in urodynamic study or not.

Subjects and Methods: A descriptive study. With enrolled female patients had symptomatic Stress urinary incontinence as their primary complain. All the included patients w

The research explain the analysis of finance investments through  analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of  diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through  commercial advantage o