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 research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum).  The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud

Background: Acetabular retroversion has been proposed to contribute to the development of pain and osteoarthritis of the hip. Conventional anteroposterir (AP) pelvic radiographs may represent a reliable, easily available diagnostic modality.

Objective: To obtained a reproducible technique allowing the anterior and posterior acetabular rims to be visible for assessment

Method: This is a cross-sectional study conducted from December 2015 to March 2017 targeting patients with hip pain in orthopedic clinic of Al-Kindy teaching hospital. The study sample consisted of 100 patients with hip pain who were investigated with Antroposterior pelvic plain x-ray, which was done for all

500 samples of diarrhea stool were collected from different ages(less than 1year –upto30years) and for both genders from some patients in (Alwiya hospital for children, Al-kendi, central health public laboratory and some gavernarated labs) period(1/11/2009—1/10/2010). Kinds of bacteria and parasites agents were isolated and identified from patients with diarrhea. Nine species of gram negative bacteria from enterobacteriaceae were isolated, E. coli isolated are the higher ratio 4.8% of all, then Salmonella typhi4.6% while the lowest ratios is Citrobacterfreundii 0.4%, while the other identified species were be among the previous rotios. also Plesomonasshigelloides was isolated which concedride one of the bacterial local studies.many met

Earth cover of the city of Baghdad was studied exclusively within its administrative border during the period 1986-2019 using satellite scenes every five years, as Landsat TM5 and OLI8 satellite images were used. The land has been classified into ten subclasses according to the characteristics of the land cover and was classified using the Maximum Likelihood classifier. A study of the changing urban reality of the city of Baghdad during that period and the change of vegetation due to environmental factors, human influences and some human phenomena that affected the accuracy of the classification for some areas east of the city of Baghdad is presented. The year 2019 has been highlighted because of its privacy in changing the land cover of th

Language is a means of communication among the human beings. Every language that distinguish them from others. However, there is language common that is common of all human beings without discrimination and expression of ideas. Perhaps it is more honest that the usual language.

            The research is divided into a preface which speaks about the meaning of body language. Then we speak about body gestures like the eyes, hand, the tongue the heart reaching up the conclusion in which we found that the body language is one of the terms included in the Holy Quran, which has original roots. But this term is recently common and spread in the present time. Most of those who tack

The problem of divorce from the phenomena that characterized the nature of privacy,
although their impact beyond the individual to include the community as a whole, the parties
to the relationship affected by divorce caused them harm moral and material for a long time,
resulting imbalance in the personal relationship and family and social relations because of the
high divorce rates, particularly in Iraq high rates of 28690 thousand cases in 2004 to 59 515
thousand cases in 2011 and an increase of more than (100%) during the period above, and this
rise caused by aggravation of many of the problems led the reasons for social, economic and
incompatibility spouses, health and lack of reproduction, not spending The wife a

The aim of this work is to study the influence of the type of fiber glass –mat on fatigue behavior of composite material which is manufactured from polyester and E-glass (woven roving, chopped strand mat (CSM)) as a laminate with a constant fiber volume fraction (VF) of 33%. The results showed that the laminates reinforced with E-glass (woven roving) [0/90, ±45.0/90] and [0/90, CSM, 0/90] have lower fatigue strength than the laminates reinforced with E-glass [0/90]₃,[CSM]₃ and [CSM, 0/90, CSM]  although they had different tensile strength; the best laminate was [0/90]₃ .