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
Thu Jun 01 2023
Journal Name
International Journal Of Artificial Intelligence (ij-ai)
Evaluation of massive multiple-input multiple-output communication performance under a proposed improved minimum mean squared error precoding
...Show More Authors

<span lang="EN-US">The fundamental of a downlink massive multiple-input multiple-output (MIMO) energy- issue efficiency strategy is known as minimum mean squared error (MMSE) implementation degrades the performance of a downlink massive MIMO energy-efficiency scheme, so some improvements are adding for this precoding scheme to improve its workthat is called our proposal solution as a proposed improved MMSE precoder (PIMP). The energy efficiency (EE) study has also taken into mind drastically lowering radiated power while maintaining high throughput and minimizing interference issues. We further find the tradeoff between spectral efficiency (SE) and EE although they coincide at the beginning but later their interests become con

... Show More
Scopus (3)
Scopus Crossref
Publication Date
Fri Jan 02 2026
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
How Much Do Mothers Know? Evaluating Awareness of Medical Justifications for First Cesarean Deliveries: A Cross-sectional Study
...Show More Authors

Background: The rising rate of cesarean deliveries has generated concern about whether all procedures are medically justified. Limited data exist on how well first-time mothers understand the indications for their cesarean section in Iraq. Objective: To assess maternal knowledge of the medical reasons for the first cesarean delivery and its relationship with sociodemographic, obstetric, and neonatal characteristics. Methods: A cross-sectional study was conducted from October to December 2023 among 158 Iraqi women who underwent their first cesarean delivery. Data were collected using a structured, self-administered online questionnaire that assessed demographic, obstetric, and knowledge-related factors. Results: Less than half of the

... Show More
View Publication
Scopus Crossref
Publication Date
Wed Jul 01 2026
Journal Name
Next Materials
Eco-friendly fabrication of plasma-activated jute-cotton blended fabric coated with green-synthesized AgNPs for antimicrobial applications
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Electrical Properties of AgSb(S<sub>x</sub>Se<sub>1-x</sub>)<sub>2</sub> Thin Films
...Show More Authors

Alloys from AgSb(SxSe1-x)2 with different compositions were prepared using quenching from the melt . This was done by put the appropriate amount of Ag, Sb,S and Se in an evaluated quartz ampoule , sealed and left at oven in temperature 1273 for 5 hours. Thin films with different composition were deposited by pulsed deposition technique PLD onto glass substrates at ambient temperature . This paper concerned on the investigate effect of composition on structural morphology, and electrical properties. The structure and morphology of the prepoared thin films were checked using X–ray diffraction and atomic force microscope. The D.C conductivity of the AgSb(SxSe1-x)2thin films with various x content was measured

... Show More
View Publication
Scopus Crossref
Publication Date
Fri Sep 30 2022
Journal Name
حوليات أداب عين شمس
الذکريات في المسرحية العبرية المعاصرة (اجراس وقطارات) انموذجا
...Show More Authors

This research seeks to determine the nature of the relationship that brought together writing and memories,These memories have given the play (Bells and Trains) a new life, and brought it from one mold to another , And she re-drawn and produced it through words and imagination, and since they are important dramatic keys, they gave the writer the ability to maneuver. This play embodies part of the writer's suffering and an important part of his life It represents a journey into memories of the past through which the writer tried to narrate events that he lived and knew from his friends and relatives, It is the events of the Holocaust and its repercussions on the psyche of the Jews. This play is like a journey in memory with many feelings of

... Show More
View Publication
Crossref
Publication Date
Thu Jan 30 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
FIRST RECORD OF RED ALGAE POLYSIPHONIA SUBTILISSIMA (MONTAGNE, 1840) (FAMILY: RHODOMELACEAE) COLLECTED FROM KARACHI COAST PAKISTAN (NORTHERN ARABIAN SEA).
...Show More Authors

This study presents a detailed morphology and taxonomic study of Polysiphonia subtilissima collected from Abdul Rehman Goth, Karachi coast, Pakistan. Polysiphonia is a filamentous heterotrichous red algae, characterized by its branching structures and attachment mechanisms. P. subtilissima is notable for its broad salinity tolerance and wide distribution across marine and freshwater ecosystems. This research provides an in-depth examination of the internal and external structures of P. subtilissima, contributing to its systematic study and documenting its first recorded occurrence in Pakistani coastal areas, bordering the northern Arabian Sea. The findings enhance the understanding of the species taxonomy and its ecological role in

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Mon May 27 2019
Journal Name
Al-academy
A Hypothesis of Architectural Environment Exercise for Actor Training (Continuous exercise space workshop – A model): هيثم عبد الرزاق علي
...Show More Authors

The peculiarity of the theater does not lie in its dramatic content because many literary genres and other artistic styles share with it in this content. The peculiarity of the theater lies in contemplating the drama through what is architectural, and this architectural axis is what distinguishes its character. It is a spatial poetry which is composed by the laws of physics and chemistry, (Weight, height, distance, rhythm, gravity, impulses and chemical excretions). i.e., what cannot be expressed in words. This is a game of space to exchange and organize energy and communicate in space by the living body, which contains the possibilities of the living drawing in space: in the time and place. This research deals with the importance of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Aug 20 2021
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Autogenous Onlay Graft with Compression Plate for Treatment of Persistent Humeral Shaft Aseptic Non-union with Failed Previous Surgery
...Show More Authors

BACKGROUND: The humeral shaft fractures have a good rate of union, despite this fact, still there is a significant rate of nonunion after nonoperative treatment and more often after operative treatment. AIM: The aim of the study is to evaluate the autogenous onlay graft with compression plate for treatment of persistent humeral shaft non-union with failed previous surgery both radiological and functional outcome. MATERIALS AND METHODS: A prospective study on twenty patients having persistent aseptic non-union age between 20 and 60 years old, after failed surgical treatment of fractures humeral shaft in Al-Zahra teaching and Al-Kindy teaching hospitals, while infected nonunion, diabetes mellitus, secondary metastasis, smoking, a

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Mar 21 2014
Journal Name
International Journal Of Antennas And Propagation
Development of a Compact Wide-Slot Antenna for Early Stage Breast Cancer Detection Featuring Circular Array Full-View Geometry
...Show More Authors

A novel planar type antenna printed on a high permittivity Rogers’ substrate is proposed for early stage microwave breast cancer detection. The design is based on a p-shaped wide-slot structure with microstrip feeding circuit to eliminate losses of transmission. The design parameters are optimized resulting in a good reflection coefficient at −10 dB from 4.5 to 10.9 GHz. Imaging result using inhomogeneous breast phantom indicates that the proposed antenna is capable of detecting a 5 mm size cancerous tumor embedded inside the fibroglandular region with dielectric contrast between the target and the surrounding materials ranging from 1.7 : 1 to 3.6 : 1.

Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Treatment of localized vitiligo with 1% pimecrolimus Cream versus 0.05% clobetasol propionate cream&#8212;single, blinded, comparative therapeutic trial
...Show More Authors

KE Sharquie, HR Al-Hamamy, AA Noaimi, KA Ali, Journal of Cosmetics, Dermatological Sciences and Applications, 2015 - Cited by 3

View Publication