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

The health care provided by health institutions and all kinds suffers from many problems, and since the health services provided are related to human life, it is necessary to shed light on this activity and identify the causes of these problems. This research aims to Definition of health institutions (hospitals) Performance audit of these institutions according to the latest indicators, which are the standards of health accreditation for hospitals, specifically the basic standards issued by the Health Care Accreditation Council (HCAC) to reach the level of performance and Knowledge of Constraints that lead to in an acceptable manner consistent with the approved standards. In theoretical and practical study, a number of conclusions were r

This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin

In this paper, a modified derivation has been introduced to analyze the construction of C-space. The profit from using C-space is to make the process of path planning more safety and easer. After getting the C-space construction and map for two-link planar robot arm, which include all the possible situations of collision between robot parts and obstacle(s), the A* algorithm, which is usually used to find a heuristic path on Cartesian W-space, has been used to find a heuristic path on C-space map. Several modifications are needed to apply the methodology for a manipulator with degrees of freedom more than two. The results of C-space map, which are derived by the modified analysis, prove the accuracy of the overall C-space mapping and cons

Tourism plays an important role in Malaysia’s economic development as it can boost business opportunity in its surrounding economic. By apply data mining on tourism data for predicting the area of business opportunity is a good choice. Data mining is the process that takes data as input and produces outputs knowledge. Due to the population of travelling in Asia country has increased in these few years. Many entrepreneurs start their owns business but there are some problems such as wrongly invest in the business fields and bad services quality which affected their business income. The objective of this paper is to use data mining technology to meet the business needs and customer needs of tourism enterprises and find the most effective

Research in consumer science has proven that grocery shopping is a complex and distressing process. Further, the task of generating the grocery lists for the grocery shopping is always undervalued as the effort and time took to create and manage the grocery lists are unseen and unrecognized. Even though grocery lists represent consumers’ purchase intention, research pertaining the grocery lists does not get much attention from researchers; therefore, limited studies about the topic are found in the literature. Hence, this study aims at bridging the gap by designing and developing a mobile app (application) for creating and managing grocery lists using modern smartphones. Smartphones are pervasive and become a necessity for everyone tod

Non-additive measures and corresponding integrals originally have been introduced by Choquet in 1953 (1) and independently defined by Sugeno in 1974 (2) in order to extend the classical measure by replacing the additivity property to non-additive property. An important feature of non –additive measures and fuzzy integrals is that they can represent the importance of individual information sources and interactions among them. There are many applications of non-additive measures and fuzzy integrals such as image processing, multi-criteria decision making, information fusion, classification, and pattern recognition. This paper presents a mathematical model for discussing an application of non-additive measures and corresp

This study aims to explore the relationship between the degree of application of digital leadership and the development of administrative work at the University of Tabuk. It further aims to examine the presence of statistically significant differences between the average responses of faculty members and employees at the University of Tabuk regarding the study axes that are attributed to the following variables: (scientific rank, gender, and job), the study used the descriptive approach in its correlative style, and the questionnaire was used as a tool for data collection, as it was applied to a simple random of (310) members of the faculty and staff. University of Tabuk. The results showed that the degree of digital leadership applicatio

One of the bases of civilization is architecture; the philosophy of applying architecture on the ground is considered the base of it's growth

The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj