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 purpose of this research is defining the main factors influencing on decision of management system on sensitive data in cloud. The framework is proposed to enhance management information systems decision on sensitive information in cloud environment. The structured interview with several security experts working on cloud computing security to investigate the main objective of framework and suitability of instrument, a pilot study conducts to test the instrument. The validity and reliability test results expose that study can be expanded and lead to final framework validation. This framework using multilevel related to Authorization, Authentication, Classification and identity anonymity, and save and verify, to enhance management

The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati

The quantum chromodynamics theory approach was taken to study the photonic emission from interaction of quark gluon at high at Bremsstrahlung processes. Strength coupling, quark charge 𝑒𝑞 , flavor number 𝑛𝐹 , thermal energy T of system, fugacity of gluon ƛ𝑔, fugacity of quark ƛ𝑞 , critical temperature 𝑇𝐶 and photons energy 𝐸 are taken to calculate photons rate via the quantum system. Photons emission rate studies and calculates via high energy 400MeV to 650 MeV using flavor number 3 and 7 for 𝑢̅𝑔 → 𝑑̅𝑔𝛾 and 𝑐𝑔 → 𝑠𝑔𝛾 systems at bremsstrahlung processes with critical temperature (𝑇𝑐 = 190 and 196) MeV with photons energy (1-10) GeV. The confinement and de-confineme

The present report depicts a convenient route for the synthesis of new N-Mannich bases from Ciprofloxacin (CP) drug. The synthetic route started from the reaction CP drug with 2-mercaptobenzimidazole to give compound [A], the N-Mannich bases analogs of CP [A1-A8] were prepared by the reaction of CP derivative [A] with primary and secondary amine derivatives. The structure of the analogs was confirmed by spectral (1 HNMR and FTIR) and analytical data. This study also includes calculations of total energy and electrostatic potential. In addition, this research aimed to determine the effects of CP derivatives on the activity of various transferase enzymes in sera, such as serum glutamic-oxaloacetic transaminase (GOT) and Glutamate Pyruvate Tra

The quantum chromodynamics theory approach was taken to study the photonic emission from interaction of quark gluon at high at Bremsstrahlung processes. Strength coupling, quark charge 𝑒𝑞 , flavor number 𝑛𝐹 , thermal energy T of system, fugacity of gluon ƛ𝑔, fugacity of quark ƛ𝑞 , critical temperature 𝑇𝐶 and photons energy 𝐸 are taken to calculate photons rate via the quantum system. Photons emission rate studies and calculates via high energy 400MeV to 650 MeV using flavor number 3 and 7 for 𝑢̅𝑔 → 𝑑̅𝑔𝛾 and 𝑐𝑔 → 𝑠𝑔𝛾 systems at bremsstrahlung processes with critical temperature (𝑇𝑐 = 190 and 196) MeV with photons energy (1-10) GeV. The confinement and de-confineme

Preparation of epoxy/ TiO2 and epoxy/ Al2O3 nanocomposites is studed and investigated in this paper. The nano composites are processed by different nano fillers concentrations (0, 0.01, 0.02 ,0.03, 0.04 ,0.05 ,0.07 and 0.1 wt%). The particles sized of TiO2,Al2O3 are about 20–50 nm.Epoxy resin and nano composites containing different shape nano fillers of (TiO2:Al2O3 composites),are shear mixing with ratio 1 to 1,with different nano hybrid fillers concentrations( 0.025 ,0.0 5 ,0.15 ,0.2, and 0.25 wt%) to Preparation of epoxy/ TiO2- Al2O3 hybrid composites. The mechanical properties of nanocomposites such as bending ,wearing, and fatigue are investigated as mechanical properties.

Manipulation is a discursive concept which plays a key role in political discourse by which politicians can impose some impact on their recipients through using linguistic features, most prominent of which are personal pronouns (Van Dijk, 1995). The aim of this study is to investigate how politicians utilize the personal pronouns, namely; We and I and their possessive forms as a tool of manipulating the audience's mind based on Van Dijk's  "ideological square" which shows positive-self representation and negative-other representation (Van Dijk,1998:p.69). To this end, American President Donald Trump's 2020 State of the Union speech was chosen to be the data of analysis. Only (8)