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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
Sun Sep 28 2025
Journal Name
Polymers
Characterization of a Hydrogel Composite Containing Bioactive Moringa as a Novel Pulp-Capping Material
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Hydrogels are hydrophilic biocompatible polymers that can be used as a drug delivery material in different medical branches, including vital pulp therapy. The aim of this study is to characterize the physical and biological properties of the newly developed formula as a candidate direct pulp-capping material. The hydrogel composite was prepared from natural and synthetic origins (polyvinyl alcohol (PVA), hyaluronic acid (HA), and sodium alginate (SA)) with the incorporation of bioactive Moringa. Different formulas of hydrogel containing different concentrations were evaluated for physicochemical (FTIR, XRD, SEM, degradation, and swelling), mechanical (viscosity, folding endurance, film thickness), and biological (antioxidant, antibacterial,

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Publication Date
Tue Jun 10 2025
Journal Name
Steel And Composite Structures
Flexural behaviour of prefabricated demountable composite beams with LockBolt shear connectors for accelerated construction
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To promote sustainable steel-concrete composite structures, it is essential to develop special shear connectors that facilitate accelerated construction and deconstruction. A lockbolt demountable shear connector (LBDSC) was recently proposed. While the LBDSC has been evaluated using horizontal and vertical (standard) push-out tests, it is essential to further assess the disassembly mechanism and the positive flexural performance of prefabricated demountable composite beams (PDCBs) under both serviceability and ultimate limit states. Two full-scale test specimens of PDCBs with LBDSC were designed with partial shear connections and assessed using a three or four-point load beam setup under both cyclic and static monotonic loading conditions.

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Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Artificial Aging Test on PEEK CAD/CAM Fabricated Orthodontic Fixed Lingual Retainer
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Background: The purpose of this study was to evaluate the effect of in vitro long-term simulation of oral conditions on the bond strength of PEEK CAD/CAM lingual retainers.

Material and methods: The sample consisted of 12 PEEK CAD/CAM retainers each composed of 2 centrally perforated 3x4mm pads joined by a connector. They were treated by 98% sulfuric acid for 1 minute and then conditioned with Single Bond Universal and bonded to the lingual surface of premolar teeth by 3M Transbond TM System. Half of the retainers were artificially aged using a 30-day water storage and 5000 thermocycling protocol before bond strength testing to compare with the non-aged specimens.

Results: The artificially aged retainers showed a marginally

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Publication Date
Sun Oct 01 2017
Journal Name
Ieee Transactions On Neural Systems And Rehabilitation Engineering
A Framework of Temporal-Spatial Descriptors-Based Feature Extraction for Improved Myoelectric Pattern Recognition
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Publication Date
Fri May 15 2026
Journal Name
Al-rafidain J Med Sci.
Prenatal Diagnosis of a Rare Dicephalic Parapagus Twin at 21 Weeks: A Case Report
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Dicephalus parapagus twinning (DPT) is the rarest conjoined twinning entity of all conjoined twins. The presence of DPT is always associated with mortality before or after delivery. Antenatal diagnosis is crucial for planning labor, assembling a team, and providing counseling. Case presentation: A 23-year-old patient (G2P1A0) at 21 weeks of pregnancy attended the ultrasound clinic for routine care. A monoamniotic-monochorionic pregnancy was observed; the twin fetuses had two heads but one body, which corresponded to dicephalus parapagus twinning. A detailed ultrasound and fetal echocardiography reveal one heart without congenital anomalies. The liver, kidneys, and bladder appeared to be normally developed. Fetal MRI and karyotyping wer

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Calculating Surface Roughness for a Large Scale SEM Images by Mean of Image Processing
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Theoretical Estimation of Electronic Flow Rate at Al-TiO<sub>2</sub> Interfaces System
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Abstract<p>The mechanism of the electronic flow rate at Al-TiO<sub>2</sub> interfaces system has been studied using the postulate of electronic quantum theory. The different structural of two materials lead to suggestion the continuum energy level for Al metal and TiO<sub>2</sub> semiconductor. The electronic flow rate at the Al-TiO2 complex has affected by transition energy, coupling strength and contact at the interface of two materials. The flow charge rate at Al-TiO2 is increased by increasing coupling strength and decreasing transition energy.</p>
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Publication Date
Tue May 01 2018
Journal Name
Chemical Engineering And Processing - Process Intensification
Studies of mass transfer at a spiral-wound woven wire mesh rotating cylinder electrode
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Mass transfer has been studied at rotating cylinder electrodes fabricated with spiral-wound woven-wire meshes using reduction of copper as a test reaction. The experimental data were correlated by an empirical expression between the Sherwood number and the Reynolds number, both regarding the hydraulic diameter as a characteristic length. It was found that the Sherwood number was dependent upon the Reynolds number to the power of 0.521. An enhancement factor was adopted to compare the efficiency of the new rotating cylinder electrode with previous three-dimensional rotating cylinder electrodes. The results showed that the new type has a mass-transfer enhancement factor 2.3 times higher than those obtained with smooth rotating cylinder electr

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Publication Date
Wed Apr 01 2026
Journal Name
Journal Of Nanostructures
Synthesis of New Polymeric Composite Materials Derived from 2,2-(1,6-Dioxohexane-1,6-diyl) Dihydrazinecarbothioamide
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In this study, a new class of polymeric nanocomposites was synthesized and characterized.  One mole of dimethyl adipate and two moles of thiosemicarbazide in ethanol first reacted to form the compound [C1]. Compound [C1] then reacted with sodium hydroxide to produce compounds [C2]. Hydrazine hydrate reacted with compound [C2] to generate compound [C3]. Compound [C4] was synthesized from compound [C3] and maleic anhydride. A polymer [C5] is formed by the reaction of the compound [C4] with ammonium persulfate as an initiator. This polymer was then combined with nano: ZnNPs, AgNPs, SiNPs, or IONPs using a hotplate stirrer for 3 hours to produce nanocomposites [C6-C9]. FTIR, 1H-NMR, and Field Emission Scanning Electron Microscope (FESEM) were

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Publication Date
Mon Jan 01 2024
Journal Name
Research Journal Of Biotechnology
Evaluation of bacteriophage effect against multidrug-resistant Proteus mirabilis isolated from different clinical samples
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