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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
Thu Sep 15 2022
Journal Name
Knowledge And Information Systems
Multiresolution hierarchical support vector machine for classification of large datasets
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Support vector machine (SVM) is a popular supervised learning algorithm based on margin maximization. It has a high training cost and does not scale well to a large number of data points. We propose a multiresolution algorithm MRH-SVM that trains SVM on a hierarchical data aggregation structure, which also serves as a common data input to other learning algorithms. The proposed algorithm learns SVM models using high-level data aggregates and only visits data aggregates at more detailed levels where support vectors reside. In addition to performance improvements, the algorithm has advantages such as the ability to handle data streams and datasets with imbalanced classes. Experimental results show significant performance improvements in compa

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
COVID-19 Translated Messages: Arabic Speakers’ Acceptability of Lexical Choices
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Worldwide, there is an increased reliance on COVID-19-related health messages to curb the COVID-19 outbreak. Therefore, it is vital to provide a well-prepared and authentic translation of English-language messages to reach culturally and linguistically diverse audiences. However, few studies, if any, focus on how non-English-speaking readers receive and linguistically accept the lexical choices in the messages translated into their language. The present study tested a sample of translated Arabic COVID-19-related texts that were obtained from the World Health Organization and Australian New South Wales Health websites. This study investigated to that extent Arabic readers would receive translated COVID-19 health messages and whether the t

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Publication Date
Tue Jan 01 2019
Journal Name
Reviews In Medical Microbiology
Virulence factors genotyping of Klebsiella pneumoniae clinical isolates from Baghdad
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Seventy of Klebsiella pneumoniae isolates had been collected from some Hospitals in Baghdad city from October to December 2017. The 70 isolates were taken from diverse clinical specimens. All K. pneumoniae isolates were identified based on API 20 E and Vitek2 compact system. Antibiotics sensitivity test was carried out toward 10 antibiotics using discs diffusion method. The level of antibiotics resistance was 81.42% for Ceftriaxone, whereas the low level of antibiotics resistance was 37.14% for Piperacillin. K. pneumoniae isolates were typed genotypically by using two different methods of amplification, multiplex-PCR and enterobacterial repetitive intergenic consensus (ERIC)-PCR typing methods. Results showed that out of 70 isolates, there

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Publication Date
Tue Dec 03 2019
Journal Name
Civil Engineering Journal
Moisture Susceptibility of Asphalt Concrete Pavement Modified by Nanoclay Additive
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Durability of hot mix asphalt (HMA) against moisture damage is mostly related to asphalt-aggregate adhesion. The objective of this work is to find the effect of nanoclay with montmorillonite (MMT) on Marshall properties and moisture susceptibility of asphalt mixture. Two types of asphalt cement, AC(40-50) and AC(60-70) were modified with 2%, 4% and 6% of Iraqi nanoclay with montmorillonite. The Marshall properties, Tensile strength ratio(TSR) and Index of retained strength(ISR) were determined in this work. The total number of specimens was 216 and the optimum asphalt content was 4.91% and 5% for asphalt cement (40-50) and (60-70) respectively. The results showed that the modification of asphalt cement with MMT led to increase Marsh

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Publication Date
Sun May 16 2021
Journal Name
Graphs And Combinatorics
Commuting Involution Graphs for Certain Exceptional Groups of Lie Type
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Abstract<p>Suppose that <italic>G</italic> is a finite group and <italic>X</italic> is a <italic>G</italic>-conjugacy classes of involutions. The commuting involution graph <inline-formula><alternatives><tex-math>$${\mathcal {C}}(G,X)$$</tex-math><math xmlns:mml="http://www.w3.org/1998/Math/MathML"> <mrow> <mi>C</mi> <mo>(</mo> <mi>G</mi> <mo>,</mo> <mi>X</mi> <mo>)</mo> </mrow> </math></alternatives></inline-formula> is</p> ... Show More
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Publication Date
Sat Nov 01 2025
Journal Name
Kufa Journal Of Engineering
SIMULATION FOR PERFORMANCE EVALUATION OF SATELLITE-BASED QUANTUM COMMUNICATION SYSTEM
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The selection and assessment of single-photon detection modules is a crucial problem in satellite-based QKD systems. The system's overall efficiency, secure key rate and quantum bit error rate are all significantly influenced by single-photon detection modules. There is a knowledge gap about the practical performance of commercially available single-photon detectors because existing research frequently relies on theoretical characteristics. This paper introduces a study on the effect of the parameters of three commercial single photon detection modules from ID Quantique company: ID Qube, ID100, and ID281 on certain Bennett-Brassard 1984 protocol parameters such as secure key rate, mean photon number per pulse, quantum bit error rate

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Al-nahrain University Science
Antimicrobial Activity of a Bioemulsifier Produced by Serratia marcescens S10
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This study was designed to evaluate the ability of bioemulsifier to inhibit the growth of some pathogenic microorganisms. Fourteen isolates belonged to Serratia sp. were collected and tested for their ability to produce bioemulsifier. Results showed that Serratia marcescens S10 (isolated from the gut of the American cockroach) had the highest ability to produce bioemulsifier, among 14 isolates belong to Serratia spp. and it had the ability to inhibit the growth of some microorganisms. The production of bioemulsifier was detected by determination of emulsification index (E24%), qualitative drop-collapse test, emulsification activity (E.A) and measuring the surface tension (S.T). The results of bioemulsifier produced by Serratia marcescens S1

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Publication Date
Sat Nov 30 2019
Journal Name
Journal Of Engineering And Applied Sciences
Theoretical Estimation of Charge Transfer Rate at Some Nitrosyl Complexes
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The charge transfer at C23H17F8N8O2PRu, C44H30BF4N5O4Ru, C56H52CL5N5OOsP2 and C76H88F80N24O11P10Ru4 nitrosyl complexes are investigation and studies theoretically using the quantum consideration. Charge transfer behavior largely rely to the electric properties of nitrosyl complexes system whose depending on the main important parameters for the transmission rate constant such that: orientation transition energy, overlapping coupling coefficient, driving force energy, height barrier and Temperature T (K). Data results have been evaluated using a MATLAB program. Results show that rate of charge transfer increases due to increases the orientation transition energy.

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Publication Date
Mon Jun 02 2008
Journal Name
Iraqi Postgraduate Medical Journal
[PDF] from iasj.net Isolation of tRNA From Uropathogenic Escherichia Coli
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Thirty uropathogenic E. coli isolates were isolated from hospitalized and non hospitalized patients, complaining of urinary tract infections, of Al-Kadhymia Teaching Hospital and subjected to tRNA extraction. A method of tRNA extraction was modified by adding sodium dodecyl sulfate (SDS) instead of urea. Polyacrylamide gel electrophoresis and two methods of staining, ethidium bromide staining and silver staining, as well as spectrophotometric detection were used.

Publication Date
Sun Aug 15 2021
Journal Name
Annals Of R.s.c.b.
Versatile Applications of Complexes with Some Lanthanide Elements: A Review
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Cerium (III), Neodymium (III) and Samarium (III) Complexes existent a wide range of implementation that stretch from their play in the medicinal and pharmaceutical area because of their major significant pharmacological characteristic such as antifungal, anti-cancer, anti-bacterial ,anti-human immunodeficiency virus ,antineoplastic, anti-inflammation,inhibition corrosion,in some industrial (polymers, Azo dye).It is likely to open avenuesto research among various disciplines such as physics, electronics, chemistry and materials science by these complexes that contain exquisitely designed organic molecules.This paper reviews the definition, importance and various applications of Cerium (III), Neodymium (III) and Samarium (III) Complexes anddi

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