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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
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Optical properties of TiO2 thin films prepared by reactive d.c. magnetron sputtering
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TiO2 thin films were deposited by reactive d.c magnetron sputtering method on a glass substrate with various ratio of gas flow (Oxygen /Argon) (50/50, 100/50 and 150/50) at substrate temperature 573K. It can be observe that the optical energy gap of TiO2 thin films dependent on the ratio of gas flow (oxygen/argon), it varies between (3.45eV-3.57eV) also it is seen that the optical constants (α, n, K, εr and εi ) has been varied with the change of the ratio of gas flow (Oxygen /Argon).

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Publication Date
Thu Mar 10 2022
Journal Name
Buildings
Behavior of One-Way Reinforced Concrete Slabs with Polystyrene Embedded Arched Blocks
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This study presents experimental and numerical investigations on seven one-way, reinforced concrete (RC) slabs with a new technique of slab weight reduction using polystyrene-embedded arched blocks (PEABs). All slabs had the same dimensions, steel reinforcement, and concrete compressive strength. One of these slabs was a solid slab, which was taken as a control slab, while the other six slabs were cast with PEABs. The main variables were the ratio of the length of the PEABs to the length of the slab (lp/L) and the ratio of the height of the PEABs to the total slab depth (hP/H). The minimum decrease in the ultimate load capacity was about 6% with a minimum reduction in the slab weight of 15%. In contrast, the maximum decrease in the

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Publication Date
Wed Nov 14 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Simulation of Batch Reactive Distillation for Biodiesel Production from Oleic Acid Esterification
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The present work concerns with simulating unsteady state equilibrium model for production of methyl oleate (biodiesel) from reaction of oleic acid with methanol using sulfuric acid as a catalyst in batch reactive distillation. MESHR equations of equilibrium model were solved using MATLAB (R2010a). The validity of simulation model was tested by comparing the simulation results with a data available in literature. UNIQUAC liquid phase activity coefficient model is the most appropriate model to describe the non-ideality of OLAC-MEOH-MEOL-H2O system. The chemical reactions rates results from EQ model indicating the rates are controlled by chemical kinetics. Several variables was studied such as molar ratio of methanol to oleic acid 4:1, 6:1

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Publication Date
Thu Oct 31 2019
Journal Name
Al-kindy College Medical Journal
Stethoscope as potential occupational hazards for intra hospital carries of pathogenic microorganisms
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Background: The stethoscope is a tool that doctors use daily in the examination of patients and  it  can take part in the transmission of health care-associated infections. In a single day it may come in direct contact with multiple patients and the intra hospital environment  may be contaminated by various type of bacteria and possibly transmit to others.

Objective:- The study was to know the attitude and knowledge about   the stethoscope hygiene behavior among physicians  and to determine the types of  bacterial agents that can contaminate stethoscopes.

Type of the study: The study was a cross-sectional study

Metho

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Publication Date
Mon Mar 08 2021
Journal Name
Surgical Neurology International
Ruptured giant aneurysm of a cortical middle cerebral artery: A case report
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Background:

Aneurysms of the cortical branches of the middle cerebral artery (MCA) are rare. They usually are secondary to traumatic or infectious etiologies and are rarely idiopathic. The specific characteristics of idiopathic aneurysms in such location are not well defined in the literature. The authors report a rare case of a ruptured giant idiopathic cortical MCA aneurysm with review of the available literature on this clinical entity.

Case Description:

A 24-year-old female presented with headache, disturbed level of consciousness, and right-sided weakness. Imaging studies showed a left frontoparietal intracer

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Manufacturing of porous refractories from Iraqi Kaolin by adding expanded polystyrene waste
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Fabrication of porous clay refractory insulating specimens from Iraqi kaolin with different percentage of Expanded Polystyrene (EPS) waste crumbs additions were investigated. After mixing and forming by hand molding, the specimens was dried and fired at 1300 oC. The structural, physical, mechanical and thermal properties of the refractory insulating products were measured. Maximum addition of EPS (1.25 wt%) lead to reduce the linear shrinkage to less than 1.7% and increased apparent porosity up to 50 %. As well as, the density, Modulus of rupture and thermal conductivity were reduced to 1.39 g/cm3, 4.1 MPa and 0.21 W/m.K, respectively. The final outcome, addition of EPS showed good results in the formation of pores without distorting the

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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Structural performance of fiber-reinforced lightweight concrete slabs with expanded clay aggregate
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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Adsorptive Removal of Furfural from Wastewater on Prepared Activated Carbon from Sawdust
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Furfural is a toxic aromatic aldehyde that can cause a severe environmental problem especially the wastewater drown from petroleum refinery units. In the present work, a useless by-product from local furniture manufacturing industry; sawdust was used as raw material for the preparation of activated carbon which is chemically activated with phosphoric acid. The effect of adsorption variables which include initial pH of solution (2-9), agitation speed (50-250) rpm, agitation time (15-120) min, initial concentration of furfural (50-250) ppm, and amount of adsorbent material (0.5-2.5) g for the three adsorbents used (prepared activated carbon, commercial activated carbon and raw sawdust) were investigated in a batch process

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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Advance Science And Technology
MR Images Classification of Alzheimer's Disease Based on Deep Belief Network Method
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Background/Objectives: The purpose of this study was to classify Alzheimer’s disease (AD) patients from Normal Control (NC) patients using Magnetic Resonance Imaging (MRI). Methods/Statistical analysis: The performance evolution is carried out for 346 MR images from Alzheimer's Neuroimaging Initiative (ADNI) dataset. The classifier Deep Belief Network (DBN) is used for the function of classification. The network is trained using a sample training set, and the weights produced are then used to check the system's recognition capability. Findings: As a result, this paper presented a novel method of automated classification system for AD determination. The suggested method offers good performance of the experiments carried out show that the

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Publication Date
Tue Mar 25 2014
Journal Name
Sensors
Minimal Camera Networks for 3D Image Based Modeling of Cultural Heritage Objects
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