At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as aresult of the negative effects of the activities of these units.
The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of the auditor in conducting environmental audits. It also deals with the concept of the enviro
... Show MoreThis paper aimed to test random walking through the ISX60 market index for the ability to judge market efficiency at a weak level. The study used Serial Correlation Test, the Runs Test, the Variance Ratio Test, as well as the Rescaled Range Test.The population of the study represents of Iraq Stock Exchange. The study concluded accepting the hypothesis of the study that the returns of the ISX60 market index in the Iraqi market for securities does not follow the random walking in general and as a result the Iraq market for securities is inefficient within the weak level of efficiency and the study recommended need a supervisors work in the Iraqi market for securities to activate all means a which will work to communication with information
... Show MoreLeishmaniasis is a widespread parasitic disease caused by Leishmania parasite, this disease considers a major health problem among worldwide. Treatments available are expensive or with cytotoxic side effect. This study was aimed to investigate the effect of an herbal new compound, called artemisinin, derived from a Chinese plant called Artemisia annua. Various concentrations were studied in vitro against L. tropica amastigotes by chamber counting to investigate its effect on the proliferation of promastigotes. Three incubation periods were adopted (24, 48, 72) hours. The results showed a significant decrease in surviving promastigotes, in parallel with the normal parasite count of untreated promastigotes, along the periods studied. This stu
... Show MoreLeishmaniasis is a widespread parasitic disease caused by Leishmania parasite, this disease considers a major health problem among worldwide. Treatments available are expensive or with cytotoxic side effect. This study was aimed to investigate the effect of an herbal new compound, called artemisinin, derived from a Chinese plant called Artemisia annua. Various concentrations were studied in vitro against L. tropica amastigotes by chamber counting to investigate its effect on the proliferation of promastigotes. Three incubation periods were adopted (24, 48, 72) hours. The results showed a significant decrease in surviving promastigotes, in parallel with the normal parasite count of untreated promastigotes, along the periods studied. Th
... Show MoreThe purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an
... Show MoreABSTRACT
This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that
... Show MoreThe aquatic crude extract of Silybum marianum dry grains prepared by melting them in distil water by the method of soak and shake. The effect of Silybum marianum crude extract studied in vitro on three tumor cell line the Hep-2, AMN-3 and RD for 24, 48 and 72 hours of exposure, and one cell line of normal cells REF for 72 hr exposure. The results showed that the prescence of toxic effect of the aquatic crude extract on the cell lines of Hep-2, AMN-3 and RD at 10 and 100 µg/ ml upto the higher concentrations when they exposed to the extract for 48 hr. as compared with the control treatment, and when the exposure period increased to 72 hr. the toxic effect started at low concentrations (5 and 10 µg/ ml) as compared with the control g
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