The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

Objective(s): In the present study, glycerin is used as a substitute for tin-foil and cold mold seal (Alginate mould seal)
in the process of curing heat and cold-cure acrylic resin denture base against stone and plaster.
Methodology: 60 specimens were prepared from heat-cure acrylic resin and cold-cure acrylic resin denture base. The
study includes 12 groups of specimens depending on the type of processing, investment material and type of
separating medium that are used in curing process. Each group of them contains 5 specimens for each test.
Some of physical properties of the processed acrylic denture base that (water sorption and solubility) have been
compared with those processed using tin-foil and tin-foil substitut

Concert place high school in the community Keep pace with societal change and what is going through Iraqi society from the wars and occupation and the sectarian and ethnic conflict and authoritarian policies and Dictator ship .
This is the circumstance of the most important historical stages that require .
Precision sons is Keep up with the progress and development and the advancement of the educational march .
The school is a social institution that organizes the members of society all walks of life and their habitats working on crafting members of the extraordinary alve of progress At the multiplicity of functions and tasks school pequires members qualified scientific and practical Becomes complementary members seek progress a

The conjunctive ''and'' and its Arabic counterpart ''و'' are discourse markers that express certain meanings and presuppose the presence of other elements in discourse. They are indispensable aids to both the text writers and readers. The present study aims to show that such cohesive ties help the writer to organize his main argument and communicate his ideas vividly and smoothly. They also serve as explicit signals that help readers unfold text and follow its threads as realized in the progression of context. The researcher has utilized the Quirk Model of Semantic Implication for data analysis. A total of 42 (22 for English and 20 for Arabic) political texts selected from different elite newspapers in both Arabic and English for the analy

In this study we examine variations in the structure of perovskite compounds of LaBa2Cu2O9, LaBa2CaCu3O12 and LaBa2Ca2Cu5O15 synthesized using the solid state reaction method. The samples’ compositions were assessed using X-ray fluorescence (XRF) analysis. The La: Ba: Ca: Cu ratios for samples LaBa2Cu2O9, LaBa2CaCu3O12 and LaBa2Ca2Cu5O15 were found by XRF analysis to be around 1:2:0:2, 1:2:1:3, and 1:2:2:5, respectively. The samples’ well-known structures were then analyzed using X-ray diffraction. The three samples largely consist of phases 1202, 1213, and 1225, with a trace quantity of an unknown secondary phase, based on the intensities and locations of the diffraction peaks. According to the measured parameters a, b, and c, every sa

The alluvial fan of Mandali located between latitude 30˚45’00” N longitude 45˚30’00” E in east of Diyala Governorate, Iraq. Thirty-five wells were identified in the study area with average depth of 84 m and estimated area of 21550 ha. A three-dimensional conceptual model was prepared by using GMS program. From wells cross sections, four geological layers have been identified. The hydraulic conductivity of these layers was calculated for steady state condition, where the water levels for nine wells distributed over the study area were observed at same time. Afterward, PEST facility in the GMS was used to estimate the aquifer hydraulic characteristics. Other characteristics such as storage coefficient and specific yield have

The study included a statement toxicity of some heavy metals individually and collectively and the existence of plant nutrients in the center Agirenk bluish green moss growth and Askhaddm biomass as an indicator of the study, in addition to portability moss on the accumulation of the metal

The present study aims at identifying the styles, procedures of Iraqi universities to avoid plagiarism and evaluate these steps, also to evaluate the form prepared by the Directory of Scientific Supervision and Evaluation, Ministry of Higher Education and Scientific Research. The study uses documentary style, 150 teachers in the following colleges (Education Ibn Rushd, Languages and Arts) in university of Baghdad whom already used the aforementioned list were the sample of the study and they asked to give their opinions about the list.The study consists of five sections, first one deals with general view, second explains plagiarism and its types, shapes and reasons,third tackles with ways of detecting plagiarism, its programs, consequences

KE Sharquie, SA Al-Mashhadani, AA Noaimi, WM Katof, THE IRAQI POSTGRADUATE MEDICAL JOURNAL, 2013 - Cited by 6

Antacids have been widely used in the treatment of various gastric and duodenal disorders such as heartburn, reflux esophagitis, gastritis, irritable stomach, gastric and duodenal ulcers. A pH-responsive of bi-polymer of sodium alginate and pectin have been studied as raft-forming polymers using sodium bicarbonate and calcium carbonate as gas-generating and calcium ion sources. The aim of study was to formulate and evaluate mono and bilayer tablets of floating and sustained release antacid delivery systems using sodium carboxy methyl cellulose as a gel forming substance, calcium and magnesium carbonate as sources of acid neutralizing and carbon dioxide gas generators agents upon contact with acidic solution. The effect of the formulation