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Business Risk Assessment Using Client Strategy Analysis Approach in order to Increase the Efficiency and Effectiveness of the Audit Process
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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.

 

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Historical development of Islamic jurisprudence - Develop a model
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       Praise be to God, and prayers and peace be upon our master Muhammad, the Messenger of God, and upon his family, companions, and those who are guided by his guidance.

Then:

       Our Islamic jurisprudence and its basic principles are fixed, namely: the Noble Qur’an, then the Prophet’s Sunnah, then consensus, then analogy. However, it is characteristic of what makes it developed to meet the requirements of renewed life, including: sent interests, custom, approval, blocking pretexts, changing times. That is why it went through different stages, growth, brilliance, stagnation and endowment; Therefore, many scholars of Islamic jurisprudence divided its stages into four sections: the stage of inf

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Development A Method For Production Of Carbon Nanotubes
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In this work chemical vapor deposition method (CVD) for the production of carbon nanotubes (CNTs) have been improved by the addition of S. Steel mesh container (SSMC) inside which the catalyst (Fe/Al2O3) was placed. Scanning electron microscopy (SEM) investigation method used to study nanotubes produced, showed that high yield of two types of (CNTs) obtained, single wall carbon nanotube (SWCNTs) with diameter and length of less than 50nm and several micrometers respectively and nanocoil tubes with a diameter and length of less than 100nm and several micrometers respectively. The chemical analysis of (CNTs) reveals that the main component is carbon (94%) and a little amount of Al (0.32%), Fe (2.22%) the reminder is oxygen. It was also fou

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Flow injection- Spectrophotometric determination of some catecholamine drugs
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A new spectrophotometric flow injection method has been establish for the determintaions of some catecholaminedrugs

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Predominant Beliefs toward Coronavirus of Baghdad University Students
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Abstract

The current research aims to identify the most prominent beliefs about coronavirus of Baghdad University students, as well as to identify the prominent beliefs toward coronavirus of male and female students. To achieve the research objectives, a questionnaire of (15) items was administered to a sample of (600) male and female students collected from ten different colleges at the university of Baghdad. The findings of the research illustrated that item (8) took priority as students believe there is a misleading about coronavirus spreading by governments, item (2) which indicated that coronavirus is man-made took level two, followed by item (10), it proposes that coronavirus emerged from the American milit

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Two side properties of EWMA control panels unilaterally
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This study, establishes two stochastic monotonicity results concerning the run length of an upper one –sided Exponentially Weighted Moving Average (EWMA) control charts, based on the logarithm of the sample variance, for monitoring a process standard deviation, these properties cast interesting light on the control chart performance, and their extension to other one –sided EWMA control charts.

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Dielectric properties of Li doped Ni-Zn ferrite
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Lithium doped Nickel-Zinc ferrite material with chemical formula Ni0.9−2x Zn0.1LixFe2+xO4, where x is the ratio of lithium ions Li+ (x = 0, 0.01, 0.02, 0.03 and 0.04) prepared by using sol-gel auto combustion technique. X-ray diffraction results showed that the material have pure cubic spinal structure with space group Fd-3m. The experimental values of the lattice constant (aexp) were decreased from 8.39 to 8.35 nm with doped Li ions. It was found that the decreasing of the crystallite size with addition of lithium ions concentration. The radius of tetrahedral (rtet) and octahedral (roct) site were computed from cation distribution. SEM images have been taken to show the morphology of compound. The dielectric parameters [dissipation fa

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Strengthening of GFRP Reinforced Concrete Slabs with Openings
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Using fiber-reinforced polymer (FRP) could effectively improve the strength and endurance of reinforced concrete (RC) constructions. This study evaluated the flexural behavior of one-way concrete slabs with openings reinforced with glass fiber-reinforced polymers (GFRP) bars. It strengthened using carbon fiber-reinforced polymer (CFRP) sheets around the openings. The experimental program of this study is adopted by casting and testing four one-way concrete slabs with dimensions of (150*750*2650) mm. These slabs are divided into two groups based on whether they were strengthened or un-strengthened. For each group, two different openings (either one rectangular or two square) measured 250*500 mm and 250*250 mm, respective

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Publication Date
Sun Mar 26 2023
Journal Name
Wasit Journal Of Pure Sciences
Removal of malachite green by poly acrylic beads
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This work investigates removing the Malachite Green (MG) dye, the poly acrylic hydrogel beads used as a surface to adsorb the dye, the isotherm of adsorption was examined and aspects that influence it, like increasing heat, adding salt, the influence of dry beads and effect of shaking. according to the results, the effect of the adsorption has been found that it is matched to the Friendlish equation much more than Langmuir and Temkin equations. A positive relationship between the adsorption process and the increase in temperature is found that adsorption increases when the temperature increase. Also, the adsorption increased when the salt was added at a temperature (of 20 C0). As that the adsorption doesn’t budge by adding either

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Pharmaceutical Sciences
Schiff base complexes of some drug substances (Review)
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Schiff bases (SBs) represent multipurpose ligands that can be prepared from the concentration of prime amines with carbonyl clusters. Creation of SB transition metal compounds via as ligands has opportunity of attaining coordination complexes of abnormal arrangement and stability. These transition metal compounds have extraordinary attention as a consequence of their dynamic portion in metalloenzymes and as biomimetic prototypical complexes as a result of their proximity to usual enzymes and proteins. These complexes are imperative in medicinal disciplines owing to their widespread range of biological actions. They mostly exhibit organic actions involving antifungal, antibacterial, antitumor, antidiabetic, herbicidal, antiproliferative, ant

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Publication Date
Tue Aug 16 2016
Journal Name
Case Studies In Surgery
Ameloblastoma: A clinical study of 25 Iraqi patients
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Objective: Geographic differences in clinical and pathological aspects of ameloblastoma have been suggested, therefore the purpose of this study was to analyze cases of ameloblastoma in terms of clinical and radiographic manifestations, histopathological types, treatment modalities and recurrence rate and compare them with reports from other parts of the world. Methods: The medical reports of patients diagnosed with ameloblastoma were reviewed and the data concerning the age, gender, chief complaint, the anatomical site of the lesion, radiographic appearance, histopathological diagnosis, treatment approach and recurrence were retrieved. Surgical treatment consisted of either enucleation with curettage and peripheral ostectomy or resection;

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