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 aimed at designing a rehabilitation program using electric stimulation for rehabilitating knee joint working muscles as a result of ACL tear using an apparatus developed by the researchers that stimulate the muscle vibration and work as well as the ability to rehabilitate the join in shorter periods. In addition to that, it aimed at identifying the effect of this program on rehabilitating the knee joint working muscles. The researchers used the experimental method on Baghdad clubs’ players who suffer from complete knee joint ACL tear aged (19 – 24) years old. The results showed that the training program developed the working muscles significantly achieving normal levels of activity.

Gallium arsenide diamondoids structural and vibrational properties are investigated using density functional theory at the PBE/6-31(d) level and basis including polarization functions. Variation of energy gap as these diamondoids increase in size is seen to follow confinement theory for diamondoids having nearly equiaxed dimensions. Density of energy states transforms from nearly single levels to band structure as we reach larger diamondoids. Bonds of surface hydrogen with As atoms are relatively localized and shorter than that bonded to Ga atoms. Ga-As bonds have a distribution range of values due to surface reconstruction and effect of bonding to hydrogen atoms. Experimental bulk Ga-As bond length (2.45 Å) is within this distribu

The main objectives of this study are to study the enhancement of the load-carrying capacity of Asymmetrical castellated beams with encasement the beams by Reactive Powder Concrete (RPC) and lacing reinforcement, the effect of the gap between top and bottom parts of Asymmetrical castellated steel beam at web post, and serviceability of the confined Asymmetrical castellated steel. This study presents two concentrated loads test results for four specimens Asymmetrical castellated beams section encasement by Reactive powder concrete (RPC) with laced reinforcement. The encasement of the Asymmetrical castellated steel beam consists of, flanges unstiffened element height was filled with RPC for each side and laced reinforced which are use

Pushover analysis is an efficient method for the seismic evaluation of buildings under severe earthquakes. This paper aims to develop and verify the pushover analysis methodology for reinforced concrete frames. This technique depends on a nonlinear representation of the structure by using SAP2000 software. The properties of plastic hinges will be defined by generating the moment-curvature analysis for all the frame sections (beams and columns). The verification of the technique above was compared with the previous study for two-dimensional frames (4-and 7-story frames). The former study leaned on automatic identification of positive and negative moments, where the concrete sections and steel reinforcement quantities the

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science Ibn AL-Haitham, University of Baghdad for growing season 2017-2018 to evaluate effect of lead stress with concentrations (0, 50, 100, 150) mg.L -1 and Selenium concentrations (0, 15, 30) mg.L-1 on growth of dill plant using pots. The experiment was designed according to completely randomized design (CRD) with three replications. Result indicated that dill plants subjected to lead stress with height concentrations caused decrease in plant parameters (plant height, no. of branches. plant-1, root length, shoot dry weight, the content of nitrogen, phosphorus and potassium, protein concentration, no. of umbe

؛ ١٨his study male and female albino mice werdministr^d doses of alkaloid and phenolic extracts of Allium cepa at doses of( 25 ,50,100, 200) mg / kg of( body weight). males and females were divided into four groups and each croup comprised mice were injected intra^ritonially daily for one week and orally ٢٠٢ one month . After which animals were killed and the serum was separated for biochemical analysis (total blood suger, total protein , otal cholesterol). Results showed significant decrease ( p< 0,05) in the total blood suger and total cholesterol on the serum of both males and females and significant increase( p< 0,05) in the total serum protein of both males and females of the two types of injection and oral administr

تهدف هذه الدراسة إلى محاولة التعرف على اثر كل من عرض النقود وسعر الصرف على معدل التضخم في الاقتصاد الليبي خلال الفترة 1990-2008. ولتحقيق ذلك فقد تم اختيار الرقم القياسي لأسعار المستهلك ليمثل معدل التضخم، وعرض النقود بالمفهوم الواسع  ممثلا لعرض النقود، وسعر صرف الدينار الليبي مقابل الدولار الأمريكي ممثلا لسعر الصرف وقد أخضعت المتغيرات لاختبار السكون والذي تشير نتائجه إلى أن التضخم وعرض النقود وسعر الصرف