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

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa

In this study, a qualitative seismic velocity interpretation is made up through using 2D-seismic reflection data on Luhais oil field in southern of Iraq which is situated at about 105 Km to the east from the Basra city. Luhais oil field was chosen to study the type and nature of the distribution of the seismic velocities of Nahr Umr and Zubair Formations in order to show its explorational importance, where these formations contain abundant quantities of hydrocarbons. Picking of the tops of Nahr Umr and Zubair was carried out from the synthetic seismogram which is calculated from sonic-logs and check shot of well Lu-2. Velocity model was obtained via using an implementation of Petrel program version, 2013 and was corrected according to to

The existing investigation explains the consequence of irradiation of violet laser on the structure properties of MawsoniteCu₆Fe₂SnS₈ [CFTS] thin films. The film was equipped by the utilization of semi-computerized spray pyrolysis technique (SCSPT), it is the first time that this technique is used in the preparation and irradiation using a laser. when the received films were processed by continuous red laser (700 nm) with power (>1000mW) for different laser irradiation time using different number of times a laser scan (0, 6, 9, 12, 15 and 18 times) with total irradiation time (0,30,45,60,75,90 min) respectively at room temperature.. The XRD diffraction gave polycrysta

During the Maastrichtian, the rudists and benthic foraminifera of Aqra Formation underwent two major radiations, the first beginning in early Early Maastrichtian and peaking in the late Early Maastrichtian, and sconed extending from the early Late Maastrichtian to a late Late Maastrichtian peak.The radiations were punctuated and separated by prominent extinction episodes, fit with global Maastrichtian mass extinction.The high level of rudist, endemism [90%] allows definition of true regional origination and extinction pattern; these may represent global pattern for rudists. Radiation and extinction patterns in the northern Iraq [Kurdistan Region] can be variously related to relative sea level fluctuation and the rate of food and clastic

The nature of interstellar matter has been explained by presenting a model consists of organic and inorganic materials mixture in the wavelength range (9-12) μm.
Laboratory samples of different concentrations of these materials were prepared and examined by using FTIR spectrometer device. Results of spectra for these samples are compared with observation of Trapezium nebula in the same wavelengths range. The best mixture model found to fit with observation is a sample consists of:11.96 % (Diatom silica (98% pure silica)) + 14.35 % (Carbon (C)) +27.63 % (Tryptophan amino acid) + 46.06 % (Tyrosine amino acid), this are done using convolution technique. Interstellar matter could be explained biologically, as the contribution of organic