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 optical properties for the components CuIn(SexTe1-x)2 thin films with both values of selenium content (x) [0.4 and 0.6] are studied. The films have been prepared by the vacuum thermal evaporation method with thickness of (250±5nm) on glass substrates. From the transmittance and absorbance spectra within the range of wavelength (400-900)nm, we determined the forbidden optical energy gap (Egopt) and the constant (B). From the studyingthe relation between absorption coefficient (α) photon energy, we determined the tails width inside the energy gap.
The results showed that the optical transition is direct; we also found that the optical energy gap increases with annealing temperature and selenium content (x). However, the width of l

The research targets study of influence of additives on sand mold’s properties and, consequently, on
that of carbon steel CK45 casts produced by three molds. Three materials were selected for addition
to sand mix at weight percentages. These are sodium carbonates, glycerin and oat flour. Sand molds
of studied properties were produced to get casts from such molds. The required tests were made to
find the best additives with respect to properties of cast. ANSYS software is used to demonstrate
the stresses distribution of each produced materials. It is shown that the mechanical properties of
casts produced is improved highly with sodium carbonates and is less with oat flour and it is seem a
few with glycerin additives

A numerical investigation has been performed to examine the effect of fluorine concentration on the chain reaction mechanisms and parameters of hydrogen fluoride (HF) chemical laser. The practical difficulties associated with this type of lasers impose that an alternative route might be quite useful. Thus, particular attention was paid to develop a computer program to investigate various processes. The results of this computer simulation program proved their credibility when compared with the little published data. This computer program is called Reaction Rate Simulation Model (RRSM). An entirely new approach to emulate the reaction mechanisms has been followed. The effectiveness of reaction rates in the processes of HF lase

Hydroxychloroquine (HQC) and chloroquine drugs belong to a class of drugs known as 4-aminoquinoline, its structure weak bases due to the presence of the essential side chain, and this chain contributes to the accumulation of drugs in the intracellular parts. A 21 mice were taken and divided into three groups, the first group (A) was the control group that administered oral distilled water for 30 days, and the second group (B) treated group that was dose with 15 mg/kg/day of drug for 30 days, and the third group (C) was the treated group by injected drug with a concentration of 30 mg/kg/day for 30 days also. The result of amino acids studied in the kidney of adult white mice (Mus musculus) showed the presence of (18) amino acid represented:

Listening comprehension of Iraqi EFL college students are not given time for practice, and incorporate in the programme of the Department of English, therefore, students are not well-prepared to comprehend the spoken language also the Iraqi EFL College students are deficient in comprehending the spoken English. So, listening strategies require a larger amount of consistent practice. The present study aims at finding out the effect of teaching the proposed listening strategies programme on EFL university students' listening comprehension. The sample consists of 104 of 1st year college students at the Department of English Language, College of Education Ibn-Rushed for Humanities. The programme deals with the following strategies: summrazing-n

Background: Dental stone casts come into contact with impression materials and becomes susceptible to cross contamination from saliva and blood. This study was done to evaluate the physical and mechanical properties of dental stone type IV after treatments with various disinfecting agents and regimes (methods). Materials and Methods: Type IV dental stone and different types of disinfecting agents were used and divided into seven groups: G1: dental stone without disinfection (control group), G2: dental stone mixed with silver nitrate powder 0.5% , G3: dental stone mixed with silver nitrate powder 1%, G4: dental stone mixed with copper sulfate powder 0.5%, G5: dental stone mixed with copper sulfate powder 1% ,G6: dental stone immersed in prop

In this paper, the Reliability Analysis with utilizing a Monte Carlo simulation (MCS) process was conducted on the equation of the collapse potential predicted by ANN to study its reliability when utilized in a situation of soil that has uncertainty in its properties. The prediction equation utilized in this study was developed previously by the authors. The probabilities of failure were then plotted against a range of uncertainties expressed in terms of coefficient of variation. As a result of reliability analysis, it was found that the collapse potential equation showed a high degree of reliability in case of uncertainty in gypseous sandy soil properties within the specified coefficient of variation (COV) for each property. When t