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

King Ghazi (1933-1939) was of the Arabic characters that characterized national and
patriotic spirit and that faced the British policy in all its aspects.
King Ghazi distinguished as of Arab nationalist tendencies and called for the
liberalization of Arab lands which were under the rule of the Ottoman Empire. He called for
reunification under the one Arab country, Hence came the King invitations to liberate Kuwait
from the British protectorate and consolidated with Iraq.
King Ghazi established a private radio station in the royal palace (AL zzaahoor) palace
and provided special programs to return of Kuwait to Iraq, this radio station was The
prominent role in the revitalization of the Kuwaiti National Movement, an

This study was conducted in order to statement the effect of ginger (Zingiber officinale) extracts in reducing the presence of the bacterium Salmonella typhimurium in some foods products.
Qualitative disclosures effective chemical compounds (alkaloids, flavonoids, phenols, tannins, terpenes) showed that the extracts of ginger an effective compounds as follows: oil extract and fresh juice> aqueous extract warm> aqueous extract cold. And studied the impact extract of fresh ginger juice, hot water ,cold water and oil rates extracts (1,2,3)% in bacteria test has shown that all s of extracts clear impact inhibition has oily extract of ginger recorded the highest value to inhibition zone reaching 35 mm when the concentration of 3%, f

A simple, accurate and sensitive spectrophotometric method for the determination of Procaine penicillin (PP) is described. The method is based on charge-transfer reaction of PP with metol (N-methyl-p-hydroxy aniline) in the presence of ferric sulphate to form a purple-water soluble complex ,which is stable and has a maximum absorption at 510 nm .A graph of absorbance versus concentration shows that Beer’s low is obeyed over the concentration range of 3-80 µg /ml of PP (i.e.,3-80 ppm) with a molar absorbativity of 4.945 ×103 L.mol-1.cm-1 ,Sandell sensitivity of 0.1190 µg cm-2 ,a relative error of (-1.57)-2.79 % and a standard deviation of less than 0.59 depending on the concentration of PP.The optimum conditions for full co

The knowledge related with lexical items can be realized as including relations of meaning a cross words. Words that share a similarity of meaning are called to be synonymous, and words that share a contrary of meaning are called to be antonymous. Both of them are universal linguistic phenomenon that exist in terms of linguistic system of every language. The present study aims at finding out areas of difficulty that Iraqi EFL learners encounter in the use of synonymy and antonymy, both on the recognition and production levels. Also tries to detect the main reasons behind such difficulties. A diagnostic test of two parts, namely, recognition and production, is designed. The test is built to include two linguistic phenomenon which are: synony

Metal contents in vegetables are interesting because of issues related to food safety and ‎potential health risks. The availability of these metals in the human body ‎may perform many biochemical functions and some of them linked with various diseases at ‎high levels. The current study aimed to evaluate the concentration of various metals in ‎common local consumed vegetables using ICP-MS. The concentrations of metals in vegetables ‎of tarragon, Bay laurel, dill, Syrian mesquite, vine leaves, thymes, arugula, basil, common ‎purslane and parsley of this study were found to be in the range of, 76-778 for Al, 10-333 for B, 4-119 for ‎Ba, ‎2812‎-24645 for Ca, 0.1-0.32 for Co, 201-464 for Fe, 3661-46400 for K, 0.31–‎‎1.

The multi-dentate Schiff base ligand (H2L), where H2L=2,2'-(((1,3,5,6)-1-(3-((l1-oxidaneyl)-l5-methyl)-4-hydroxyphenyl)-7-(4-hydroxy-3-methoxyphenyl)hepta-1,6-di ene-3,5-diylidene)bis(azaneylylidene))bis(3-(4-hydroxyphenyl)propanoic acid), has been prepared from curcumin and L- Tyrosine amino acid. The synthesized Schiff base ligand (H2L) and the second ligand 1,10-phenanthroline (phen) are used to prepare the new complexes [Al(L)(phen)]Cl, K[Ag(L)(phen)] and [Pb(L)(phen)]. The synthesized compounds are characterized by magnetic susceptibility measurements, micro elemental analysis (C.H.N), mass spectrometry, molar conductance, FT-infrared, UV-visible, atomic absorption (AA), 13C-NMR, and 1H-NMR spectral studies. The characterization of the

Background: The apical seal is the single most important factor in determining the success of surgical endodontics, the aim of this study was to compare the sealing ability of Mineral Trioxide Aggregate in three different cavity designs. Materials and Methods: Thirty extracted human single-rooted teeth were divided into three groups of ten teeth per group, a retrograde cavity preparation was carried out using a low speed handpiece and round bur with parallel walls in the first group, ultrasonic retrotip and unit in the second group and a low speed handpiece with a carbide inverted cone bur with undercuts in the third group, all the cavities were filled with MTA. microleakage was measured by dye penetration technique using methylene blue. Re

Objectives: The study aims to assess and evaluate the caregivers  knowledge  about management of the children with growth hormone deficiency and to find out the relationship between caregivers kowledge and caregivers age, gender, number of individual in house hold, Date of treatment started ,Caregivers level education and economic status Methodology: Quazi expermental study design was carried out at (Child's Central Teaching Hospital, Medical City of Al Imamian Al Khadhmain Teaching Hospital, and National Centre for Treatment and Research of Diabetes,Specialized Center for Endocrine Diseases and Diabetes, and Department of Medical City Children Welfare Teaching Hospital started  from 

 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m