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 Fourth Industrial Revolution represents an advanced stage of technological development, characterized by the integration of digital, physical, and biological technologies, with a strong focus on smart connectivity and advanced data analysis. At the core of this revolution stands Artificial Intelligence (AI), which enables the processing of vast amounts of data, decision-making with speed and accuracy, automation of processes, and enhancement of productivity and quality. This research examines the transformative role of AI in the humanities, particularly in archaeological, historical, and geographical studies, where traditional methods face limitations in handling complex and extensive datasets.The study aims to highlight these l

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

ليكاند ازو جديد. 4-((3-formyl-2-hydroxyphenyl)diazenyl)-N-(5-methylisoxazol-3-yl)benzenesulfonamide, الليكاند المحضر استعمل لتحضير معقدات من ايونات معادن مختلفة مثل الكروم الثلاثي والمنغنيز الثنائي والحديد الثلاثي  والبلاديوم الثنائي بنسب مولية (1:1) ( ليكاند : فلز) نتائج التشخيص للمركبات يتقنيات مطيافية الاشعة فوق البنفسجية الاشعة تحت الحمراء الرنين النووي المغناطيسي البروتوني والكربوني وطيف الكتلة والتحليل الدقيق للعناصر ومحتوى الفلز وال

has experienced a step-change since the inception of ambient mass spectrometry removed the requirement for samples to be investigated under vacuum conditions. Approaches based on surface– plasma interactions are especially promising, including PADI. Whilst the mechanisms involved in generating PADI spectra still need to be unravelled, PADI shows significant promise to become a valuable and versatile tool in the instrumental arsenal available to the surface analyst

Urinary stones are one of the most common painful disorders of the urinary system. Four new technologies have transformed the treatment of urinary stones: Electrohydraulic lithotripsy, ultrasonic lithotripsy, extracorporeal shock wave lithotripsy, and laser lithotripsy.The purpose of this study is to determine whether pulsed holmium laser energy is an effective method for fragmenting urinary tract stones in vitro, and to determine whether stone composition affects the efficacy of holmium laser lithotripsy. Human urinary stones of known composition with different sizes, shapes and colors were used for this study. The weight and the size of each stone were measured. The surgical laser system which used in our study is Ho:YAG laser(2100nm)

Cost estimation is considered one of the important tasks in the construction projects management. The precise estimation of the construction cost affect on the success and quality of a construction project. Elemental estimation is considered a very important stage to the project team because it represents one of the key project elements. It helps in formulating the basis to strategies and execution plans for construction and engineering.  Elemental estimation, which in the early stage, estimates the construction costs depending on  . minimum details of the project so that it gives an indication for the initial design stage of a project. This paper studies the factors that affect the elemental cost estimation as well as the rela

Four electrodes were synthesized based on molecularly imprinted polymers (MIPs). Two MIPs were prepared by using the diclofenac sodium (DFS) as the template, 2-hydroxy ethyl metha acrylate(2-HEMA) and 2-vinyl pyridine(2-VP) as monomers as well as divinyl benzene and benzoyl peroxide as cross linker and initiator respectively. The same composition used for prepared non-imprinted polymers (NIPs) but without the template (diclofenac sodium). To prepared the membranes electrodes used different plasticizers in PVC matrix such as: tris(2-ethyl hexyl) phosphate (TEHP), tri butyl phosphate (TBP), bis(2-ethyl hexyl) adipate (BEHA) and tritolyl phosphate (TTP). The characteristics studied the slop, detection limit, life time and linearity range of DF