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 current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

The (NiTsPc) thin films operating by vacuum evaporation technique are high recital and good desirable for number of applications, were dumped on glass substrates at room temperature with (200±20nm) thickness and doped with Al at different percentage (0.01,0.03) besides annealing the sample with 200˚C for 1 hours . The stimuluses of aluminum dopant percentage on characterization of the dropped (Ni Ts Pc) thin films were studied through X-ray diffraction in addition from the attained results, were all the films have polycrystalline in nature, as well the fallouts of XRD aimed at film illustrations polycrystalline, depending on the Al ratio doping, the results, SEM exposed the surface is regularly homogeneous. Utilizing first-ideolog

In this study, tin oxide (SnO2) and mixed with cadmium oxide (CdO) with concentration ratio of (5, 10, 15, 20)% films were deposited by spray pyrolysis technique onto glass substrates at 300ºC temperature. The structure of the SnO2:CdO mixed films have polycrystalline structure with (110) and (101) preferential orientations. Atomic force microscopy (AFM) show the films are displayed granular structure. It was found that the grain size increases with increasing of mixed concentration ratio. The transmittance in visible and NIR region was estimated for SnO2:CdO mixed films. Direct optical band gap was estimated for SnO2 and SnO2 mixed CdO and show a decrease in the energy gap with increasing mixing ratio. From Hall measurement, it was fou

(Sb₂S₃)_1-xSn_x thin films with different concentrations (0, 0.05 and
0.15) and thicknesses (300,500 and 700nm) have been deposited by
single source vacuum thermal evaporation onto glass substrates at
ambient temperature to study the effect of tin content, thickness and
on its structural morphology, and electrical properties. AFM study
revealed that microstructure parameters such as crystallite size, and
roughness found to depend upon deposition conditions. The DC
conductivity of the vacuum evaporated (Sb₂S₃)_1-x Sn_x thin films was
measured in the temperature range (293-473)K and was found to
increase on order of magnitude with

In this work the effect of annealing temperature on the structure and the electrical properties of Bi thin films was studied, the Bi films were deposited on glass substrates at room temperature by thermal evaporation technique with thickness (0.4 µm) and rate of deposition equal to 6.66Å/sec, all samples are annealed in a vacuum for one hour. The X-ray diffraction analysis shows that the prepared samples are polycrystalline and it exhibits hexagonal structure. The electrical properties of these films were studied with different annealing temperatures, the d.c conductivity for films decreases from 16.42 ? 10-2 at 343K to 10.11?10-2 (?.cm)-1 at 363K. The electrical activation energies Ea1 and Ea2 increase from 0.031 to 0.049eV and

This study is concerned with the derivation of differential equation of motion for the free coupled vertical – torsional and lateral vibration of opened thin-walled curved beams. The curved beam to be considered in this study is of isotropic opened thin – walled (I) section with equal top and bottom flanges. The derivation depends on Hamilton's principle which required finding the potential and kinetic energy of the curved beam section due to internal stresses and all types of movements (Vertical,Torsional and Lateral) .The effect of restrained warping displacement is also considered in this study. Three differential equations are derived for vertical, torsional and lateral movement .and approximate solutions are developed by using the