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

Background: Lead (pb )is suspected to be one of the endocrine disruptors. People are exposed to high levelsof it in the environment through several ways .In the last years there was an evidence that it affects semenquality. The aim of the study is to assess the level of lead in the blood of male patients and correlate it with theseminal fluid parameters and hormonal levels.Methods: Fifty three infertile male patients, attending the infertility clinic in Baghdad Teaching Hospital fromFebruary 2016 till June 2016, participated in this study. Detailed history was taken and careful examinationwas done. Semen was collected from the patients and analyzed. Blood was withdrawn for hormonal and leadanalysis.Results: There was an increase in blood le

The Capparis spinosa L. is a species has a great interest in the field of traditional medicine for its pharmacological properties with many bioactive compounds. Our study is aiming at the recovery of this species through a phytochemical analysis and an evaluation of antibacterial and antioxidant activities of leaves of Capparis spinosa L. collected from natural habitats within the region of Al-Jadriya, Baghdad, Iraq. Phytochemical investigation demonstrated the presence of flavonoids, phenols, alkaloids, tannins, and glycosides in the methanolic extract of leaves. The quantitative analysis of total phenolic contents is being performed by Folin-Ciocalteau method and expressed in terms of gallic acid equivalents. C. spinosa exhibited progress

This study presents determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area northeastern Iraq. Paleostress Analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram and Mohr Circles methods. Depending on Mohr Circles, Bott law and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2 and σ3). Secondly, using the rupture –friction law, taking into account depth of the overburden and the vertical stress (σv) was calculated to determine the magnitude of the paleostresses (σ1=4500 bars, σ2=1

In this study, the induced splined shaft teeth contact and bending stresses have been investigated numerically using finite element method(Ansys package version 11.0) with changing the most effecting design parameter,(pressure angle, teeth number, fillet radius and normal module), for internal and external splined shaft. Experimental work has been achieved using two dimensional photoelastic techniques to get the contact and bending stresses; the used material is Bakelite sheet type “PSM-4”.
The results of numerical stress analysis indicate that, the increasing of the pressure angle and fillet radius decrease the bending stress and increase the contact stress for both internal and external spline shaft teeth while the increasing of

 The reaction of L-ascorbic acid with the tirchloroacetic acid in the presence of potassium hydroxide gave new product Bis[O,O-2,3;O,O-5,6(chlorocarboxylicmethyliden)]Lascorbic acid (H2L) which was isolated and characterized by 1H,13C-NMR, elemental analysis (C,H,N), UV-Visible and Fourier Transform Infrared (FTIR). The complexes of the ligand (H2L) with metal ions, M+2= (Cu, Co, Ni, Cd and Hg) were synthesized and characterized by FTIR, UV-Visible, molar conductance, atomic absorption, magnetic susceptibility and the molar ratio. The analysis evidence showed the binding of the metal ions with (H2L) through the bicarboxylato group manner resulting in six-coordinated metal ion. The TLC for (H2L) and complexes showed one spot for eac

The present work covers the Face-Hobbing method for generation and simulation of meshing of Face hobbed hypoid gear drive. In this work the generation process of hobbed hypoid gear has been achieved by determination of the generation function of blade cutter. The teeth surfaces have been drawn depending on the simulation of the cutting process and the head cutter motion. Tooth contact analysis (TCA) of such gear drive is presented to evaluate analytically the transmission error function for concave and convex tooth side due to misalignment errors. TCA results show that the gear is very sensitive to misalignment errors and
the increasing of the gear teeth number decrease the transmission error for both concave and convex tooth sides a

Factor analysis is distinguished by its ability to shorten and arrange many variables in a small number of linear components. In this research, we will study the essential variables that affect the Coronavirus disease 2019 (COVID-19), which is supposed to contribute to the diagnosis of each patient group based on linear measurements of the disease and determine the method of treatment with application data for (600) patients registered in General AL-KARAMA Hospital in Baghdad from 1/4/2020 to 15/7/2020. The explanation of the variances from the total variance of each factor separately was obtained with six elements, which together explained 69.266% of the measure's variability. The most important variable are cough, idleness, fever, headach

Atomic Force Microscope is an efficient tool to study the topography of precipitate. A study using Continuous Flow Injection via the use of Ayah 6SX1-T-2D Solar cell CFI Analyser . It was found that Cyproheptadine –HCl form precipitates of different quality using a precipitating agent's potassium hexacyanoferrate (III) and sodium nitroprusside. The formed precipitates are collected as they are formed in the usual sequence of forming the precipitate via the continuous flow .The precipitates are collected and dried under normal atmospheric pressure. The precipitates are subjected to atomic force microscope scanning to study the variation and differences of these precipitates relating them to the kind of response to both precipitates give

Regression analysis models are adopted by using SPSS program to predict the 28-day compressive strength as dependent variable and the accelerated compressive strength as independent variable. Three accelerated curing method was adopted, warm water (35ºC) and autogenous according to ASTM C C684-99 and the British method (55ºC) according to BS1881: Part 112:1983. The experimental concrete mix design was according to ACI 211.1. Twenty eight concrete mixes with slump rang (25-50) mm and (75-100)mm for rounded and crushed coarse aggregate with cement content (585, 512, 455, 410, 372 and 341)Kg/m³.

      The experimental results showed that the acc