Preferred Language
Articles
/
jeasiq-135
Business Risk Assessment Using Client Strategy Analysis Approach in order to Increase the Efficiency and Effectiveness of the Audit Process
...Show More Authors

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 collected. The data were analyzed using (SPSS).

The most findings: Auditors are more able to detect internal and external strategic risks for the client, Thus fore, increasing the efficiency and effectiveness of the audit process.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Spectrophotometric Determination of Ampicillin with Sulfanilic Acid by Oxidative Coupling Reaction
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Interlaminar fracture toughness of some polymer blends reinforced by fiber glass
...Show More Authors

The interlaminar fracture toughness of polymer blends reinforced by glass fiber has
been investigated. Epoxy (EP), unsaturated polyester(UPE), polystyrene (PS),
polyurethane (PU) and their blends with different ratios (10%PS/90%EP),
(20%PS/80%EP), (20%PU/80%EP) and (20%PU/80%UPE) were chosen as a matrices A
sheet of composites were prepared using hand lay -up method, these sheet were cut as the
double cantilever beam (DCB) specimen to determine interlaminar fracture toughness of
these composites .Its found that, blending of EP,UPE with 20% of PU will improve the
interlaminar fracture toughness ,but the adding of 10% PS, 20%PS to EP will decrease
the interlaminar toughness of these composites.

View Publication Preview PDF
Publication Date
Sat Jun 07 2025
Journal Name
Intelligent Service Robotics
Grasping Stability of a Robotic Gripper with Frictional Self-Locking Mechanism
...Show More Authors

The grasping stability of robotic manipulators is crucial to enable autonomous manipulation in an environment where robots are facing obstacles in their route, where abrupt changes in the robot’s speed are induced. These speed variations will produce forces affecting the robotic manipulator, hence its grasping stability. In this research, the grasping stability of a robotic manipulator that functions according to a frictional self-locking mechanism is investigated statically and dynamically. Both theoretical and experimental results showed that the grasped object size, weight, and its orientation inside the gripper have a great effect on grasping stability. Both the theoretical and experimental results indicated that the grasping object p

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Characterization of nickel oxide nanocatalyst electrodes for an alkaline fuel cell
...Show More Authors
Abstract<p>In this paper had been studied the characterization of the nanocatalyst (NiO) Mesh electrodes. For fuel cell. The catalyst is prepared and also the electrodes The structural were studied through the analysis of X-ray diffraction of the prepared nanocatalyst for determining the yielding phase and atomic force microscope to identify the roughness of prepared catalyst surface, Use has been nanocatalyst led to optimization of cell voltage, current densities & power for a fuel cell.</p>
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Biomechanical evaluation of porous titanium implants (CpTi) fabricated by powder technology
...Show More Authors

Background: It may be an important prospective clinical use of manufacturing of porous implant for clinical situations, such as cases of limitation in bone height, low bone density .The small segment of porous implant an effective osseointegration allows increasing in contact area provided for small segmented porous provided by its surface configuration. This study was done to Fabricate porous titanium implants by powder technology, as well as the observation of removal torque values of porous titanium implants compared to smooth titanium implants. Materials and methods: Twenty porous titanium implants (3.2mm in diameter and 8mm in length) were manufactured by powder technology using commercially pure titanium powder of ≤75um part

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 15 2024
Journal Name
Journal Of Legal Sciences
Criminal Protection of Human Genome “Human Gene Editing as a Model”
...Show More Authors

Lawful protection of the human gene conceded a moral concern regarding the future of existence human. After the discovery of the human genetic map, scientific experiments and research related to the human gene increased, negative applications of genetic engineering  in particular that violate essential human rights,  the right to human dignity to be specific. These practices represent actual challenges to the existence and diversity of current and future generations. Therefore, the presence of legal rules at the domestic and global levels is an absolute necessity to prohibit these threats and determine civil and criminal accountability for those who infringe any laws related to this issue.

View Publication
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
Numerical Study for HAWT Wake shape with different Angles of Attack
...Show More Authors

Increasing world demand for renewable energy resources as wind energy was one of the goals behind research optimization of energy production from wind farms. Wake is one of the important phenomena in this field. This paper focuses on understanding the effect of angle of attack (α) on wake characteristics behind single horizontal axis wind turbines (HAWT). This was done by design three rotors different from each other in value of α used in the rotor design process. Values of α were (4.8˚,9.5˚,19˚). The numerical simulations were conducted using Ansys Workbench 19- Fluent code; the used turbulence model was (k-ω SST). The results showed that best value for extracted wind energy was at α=19˚, spread distance of wak

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 01 2022
Journal Name
Journal Of Engineering
Properties of Roller-Compacted Concrete Pavement Containing Different Waste Material Fillers
...Show More Authors

Waste materials might be utilized in various applications, such as sustainable roller compacted concrete pavements (RCCP), to lessen the negative environmental consequences of construction waste. The impacts of utilizing (brick, thermostone, granite, and ceramic) powders on the mechanical characteristics of RCCP are investigated in this study. To achieve this, the waste materials were crushed, grounded, and blended before being utilized as filler in the RCCP. After the mixes were prepared, compressive strength, splitting tensile strength, flexural strength, water absorption, density, and porosity were all determined. According to the research results, adding some of these powders, mainly brick and granite powder, enhances the mechanical

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Performance of reinforced concrete non-prismatic beams having multiple openings configurations
...Show More Authors
Abstract<p>This experimental study demonstrates the gable-reinforced concrete beams’ behavior with several number of openings (six and eight) and posts’ inclination, aimed to find the strength reduction in this type of beam. The major results found are: for the openings extending over similar beam length it is better to increase the number of posts (openings), <italic>i.e.</italic>, increasing opening number led to decrease in opening area, which allows us to transmit stresses and act as lever arms between the upper and the lower chords. Also, findings revealed that the inclined posts have larger loading at the mid-point relative to vertical ones. For gables with vertical posts hav</p> ... Show More
View Publication Preview PDF
Scopus (6)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sun Jun 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Chromium Ions on Activated Carbon Produced from Cow Bones
...Show More Authors

Due to the broad range uses of chromium for industrial purposes, besides its carcinogenic effect, an efficient, cost effective removal method should be obtained. In this study, cow bones as a cheap raw material were utilized to produce active carbon (CBAC) by physiochemical activation, which was characterized using: SEM to investigate surface morphology and BET to estimate the specific surface area. The best surface area of CBAC was 595.9 m2/gm which was prepared at 600 C activation temperature and impregnation ratio of 1:1.5. CBAC was used in aqueous chromium ions adsorption. The investigated factors and their ranges are: initial concentration (10-50 mg/L), adsorption time (30-300 min), temperature (20-50

... Show More
View Publication Preview PDF
Crossref (10)
Crossref