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 present study aims to investigate the long-term histopathological, and physiological effects of different concentrations of a commercially available energy drink (Tiger) on liver and kidney of young mice. Sixteen Balb/c male mice,6 -week old, were divided into 4 groups (n=4). Two groups consumed the energy drink at a concentration of 28µl energy drink/ml water. One group were killed after 10 days (T1), another group were killed after 20 days (T2). Other group of mice consumed the energy drink at a final concentration of 14µl/ml for 20 days (T3). The last group was provided only with water and served as control. Mice of all groups drank around 3 ml per day. The histopathological study on liver of treated groups showed many changes s

Milling process is a common machining operation that is used in the manufacturing of complex surfaces. Machining-induced residual stresses (RS) have a great impact on the performance of machined components and the surface quality in face milling operations with parameter cutting. The properties of engineering material as well as structural components, specifically fatigue life, deformation, impact resistance, corrosion resistance, and brittle fracture, can all be significantly influenced by residual stresses. Accordingly, controlling the distribution of residual stresses is indeed important to protect the piece and avoid failure. Most of the previous works inspected the material properties, tool parameters, or cutting parameters, bu

م. د. ولاء طارق حميد, Al. Qadisiya journal for the Sciences of Physical Education, 2017

Gurney flap (GF) is well-known as one of the most attractive plain flaps because of the simple configuration and effectiveness in improving the lift of the airfoil. Many studies were conducted, but the effects of GF on the various airfoil types need to be further investigated. This study aimed to clarify the effect of GF in the case of the supercritical airfoil RAE2822. This research includes a steady, two-dimensional computational investigation carried out on the supercritical airfoil type RAE-2822 to analyze Gurney flap (GF) effects on the aerodynamic characteristics of this type of airfoil utilizing the Spalart-Allmaras turbulence model within the commercial software Fluent. The airfoil with the Gurney flap was analyz

In this study ZnS thin film was prepared by using thermal evaporation vacuum technique under the pressure (10-6) Torr on glass substrate at room temperature and annealing at 523 K Samples were irradiated to CO2 laser of power (1 watt) and wave length (10.6) μm at distance 10 cm from the source during (5 sec). The absorbance spectra was recorded by using UV-visible spectrophotometer and used to calculated some of optical properties investigated including their transmittance, reflectance spectra, energy gap, and extinction coefficient. From the result of thin films samples at room temperature and at 523 K, we conclude that the irradiation by laser causes a decrease in the transmittance and increasing in reflection and extinction coeffic

The effect of substitution of Ni on Cu in (Bi0.8Pb0.2)2(Sr0.9Ba0.1)2 Ca2Cu3-x Nix O10+? for (x=0,0.1….1,2,3) superconductor system and sintering time has been investigated .The samples were prepared by solid-state reaction methods. The results show that the optimum sintering temperature is equal to 850 ºC, and the sintering time is equal to 140 h. The highest transition temperature (Tc) obtained for (Bi0.8Pb0.2)2(Sr0.9Ba0.1)2 Ca2Cu3-x NixO10+? composition was 113 with x=0.8 Phase analyses of the samples by X-ray diffraction (XRD) analysis showed an orthorhombic structure with a high Tc phases (2223) as a dominant phase and low Tc phase (2212) in addition to some impurity phases.

The use of bio-fruit waste has more attention in recent years because of the low cost of bio-fibers and the protection of the environment. In this study, the epoxy was reinforced with fruit residues (cantaloupe peel powder) in proportions (1%, 2%, 3%, 4%, 5%, 7.5%, and 10% by weight) as results of mechanical tests such as impact, hardness, flexural and compression.

Adding sub microns particle size cantaloupe peels particles with a weight ratio of 7.5% improves the epoxy mechanical properties, like impact strength, hardness, flexural strength, and compression strength by 59.43%, 5.8%, 45.7%, and 118.2%, respectively.

Using X-ray diffraction, the crystallite size ( D) of cantaloupe peel the powder was about (3 nm).

In

In this paper, thermal properties were performed by using semi-empirical theoretical calculations to study the molecular structure of a nonlinear molecular system, the (S₂F₂) molecule in the infrared region, by using semi-empirical quantum programs in the (MNDO / PM₃) method. This study is under the condition of obtaining the stable structure of the molecule in which the molecule obtains the minimum value of the total energy. The thermodynamic properties were also calculated, including the heat of formation, whose value was (-61.002kcal / mol),  the entropy and its value (78.2916 cal / mol.k), as well as the heat capacity  (15.9454 cal / mol.k) and the enthalpy (3763.434 cal /mol),  Gibbs F