The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

The research seeks to examine the ability of fifth preparatory students in solving a mathematical problem in relation to system thinking. To this end, the researcher chose (140) fifth preparatory students from four-different secondary schools in Kirkuk city for the academic year (2016-2017). Two tests were adopted to collect study data: a test of (5) items about skills in solving math problem designed by (Al-raihan, 2006); and a test of system thinking skills designed by the researcher himself consisted of (14) items. It was divided into four skills (analyzing the main system to subsystems, eliminating all inner gaps of system, identifying the inner connection of system, and reorganizing the system). The findings indicated a good ability

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

Reducing global warming potential (GWP) of refrigerants is needed to the decrease of ozone-depleting of refrigeration systems leakages. Refrigerant R1234yf is now used to substitute R134a inside mobile air conditioning systems. Thermodynamic properties of R1234yf are similar to R134a. Also, it has a very low GWP of 4, compared to 1430 for R134a, making it a proper choice for future automobile refrigerants. The purpose of this research is to represent the main operating and performance differences between R1234yf and R134a. Experimental analysis was carried out on the automotive air conditioning system (AACS) with 3 kW nominal capacity, to test and compare the performance of R134a with R1234yf. Experiments were accomplish

The problem of steady, laminar, natural convective flow in an square enclosure with and without partitions is considered for Rayleigh number (103-106) and Prandtl number (0.7). Vertical walls were maintained isothermal at different temperatures while horizontal walls and the partitions were insulated. The length of partition was taken constant. The number of partitions were placed on horizontal surface in staggered arrangement from (1– 3) and ratio of partition thickness (H/L= 0.033, 0.083, 0.124). The problem is formulated in terms of the vorticity-stream function procedure. A numerical solution based on a program in Fortran 90 with the finite difference method is obtained. Representative results illustrating the effects of the thickn

Success in selecting the best among the sources of supply is one of the most important factors in the efficiency of the procurement activity in the company, because the proper selection of the source of the supply significantly affect the achievement of what is desired by the factors of quality, quantity, price and service, and the ability of the competent supplier to meet everything associated with this Factors of commitments, hereby supporting the procurement function's efforts to fully discharge its responsibilities, and in view of adopting of Al-Furat company quality management system by applying the standards of ISO (9001: 2015) and purpose of getting the on-demand benefits from the application of international standards reg

The present study was conducted to investigate the antimicrobial activity of the hot water and the hot ethanolic extracts of Thuja orientalis against some pathogenic microorganisms (Staphylococcus aureus, Pseudomonas aeruginosa, Eschericha coli, Proteus mirrablis, Salmonilla typhi, Klebsiella pneumoniae, Bacillus cereus, Bacillus subtilus, Acinobacter, Staphylococcus epidermidis and Candida albicans). Results showed that both the water and alcoholic extracts of this plant exert marked inhibitory effect against all the bacterial isolates and yeast and at different ratio, and it was shown that ethanolic extract was more effective in microbial inhibition than the water extract. Maximum inhibition (16 mm) was recorded against Staphylococcus aur

In vitro antifungal susceptibility test of itraconazole was carried out against 38 isolates from nails, skin, oral cavity, vagina and wounds, This study was done in Ramadi Teaching Hospital in period from January to August 2010. According to the National Committee for Clinical Laboratory Standard (NCCLS ) M 27- A by using the broth dilution method. Inoculum size was 1-5X10³ CFU/ ml, while final concentrations of itraconazole ranged from 0.025 – 6.4 μg / ml by using RPMI – 1640 broth media and the fungus was incubated at 35 ^oC.  No resistant stain was recorded. MIC ranged from 0.05 – 6.4 μg / ml and the Mean ± SEM was 0.89 ± 0.28. MIC for nail isolates was 0.05 –