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

Calcium-Montmorillonite (bentonite) [Ca-MMT] has been prepared via cation exchange reaction using benzalkonium chloride [quaternary ammonium] as a surfactant to produce organoclay which is used to prepare polymer composites. Functionalization of this filler surface is very important factor for achieving good interaction between filler and polymer matrix. Basal spacing and functional groups identification of this organoclay were characterized using X-Ray Diffraction (XRD) and Fourier Transform Infrared (FTIR) spectroscopy respectively.  The (XRD) results showed that the basal spacing of the treated clay (organoclay) with the benzalkonium chloride increased to 15.17213 ⁰A, this represents an increment of about 77.9% in the

With the aim of developing potential antimicrobials, a series of novel Ciprofloxacin methylene isatin derivatives incorporating different aromatic aldehydes were synthesized and characterized by FTIR, 1H NMR, Mass spectroscopy and bases of elemental analysis. In addition, the in vitro antibacterial and antifungal properties were tested against some human pathogenic microorganisms by employing the disc diffusion technique. A majority of compounds were showing activity against several of the microorganisms. The relationship between the functional group variation and the biological activity of the evaluated compounds is discussed. From comparisons of the compounds, 3c was determined to be the most active compound.

The aim of this research is to prepare a set of complexes with the general formula [M(HMB)n] , where M=VO (II) , Cr(III) and Cu(II) while  n=2,3,2 respectively resulting from the reaction of anew ligand [N'-(2-hydroxy-3-methoxybenzyl)-4-methylbenzohydrazide] (HMB) derived from the reaction of the tow substances (4-methylbenzohydrazide  and 2-hydroxy-3-methoxy benzaldehyde) with metal ions. The prepared compounds were identified by several spectroscopic methods such as Infrared, Nuclear Magnetic Resonance and Electronic Spectra. From the results of the measurements, it was suggested that the prepared complexes have different geometries such as square planar (Cu), square pyramidal (VO) and octahedral (Cr). DFT simulations backed up

The influence of sintering and annealing temperatures on the structural, surface morphology, and optical properties of Ag2Cu2O4 thin films which deposited on glass substrates by pulsed laser deposition method have been studied. Ag2Cu2O4 powders have polycrystalline structure, and the Ag2Cu2O4 phase was appear as low intensity peak at 35.57o which correspond the reflection from (110) plane. Scan electron microscopy images of Ag2Cu2O4 powder has been showed agglomerate of oxide particles with platelets shape. The structure of thin films has been improved with annealing temperature. Atomic Force micrographs of Ag2Cu2O4 films showed uniform, homogenous films and the shape of grains was almost spherical and larger grain size of 97.85 nm has o

Knowing the distribution of the mechanical rock properties and the far field stresses for the field of interest is an important task for many applications concerning reservoir geomechanics, including wellbore instability analysis, hydraulic fracturing, sand production, reservoir compaction, and subsidence. A major challenge with determining the rock's mechanical properties is that they cannot be directly measured at the borehole. Furthermore, the recovered carbonate core samples for performing measurements are limited and they provide discrete data for specific depths.

   The purpose of this study is to build 2D and 3D geomechanical models of the Khasib reservoir in the East Baghdad oil field/ Central area. TECHLOG.2015.3 softwa

The present researchers are trying to enhance the properties of paper sheet that used widely in many fields such as printing and packaging. The enhancement of paper quality is also possible to preserve paper documents of all kinds, as they are the true record, full of the history, achievements of the human being and the intellectual and cultural of the country. It is possible to improve its physical and mechanical properties and preserve them from damage through the use of some solutions of polymeric adhesives, which act as protective barriers against water and moisture penetration. The paper also has the advantage of porosity, which has been overcome by using three types of polymeric adhesives (Nitro Cellulose, Polyvinyl alcohol acetate, a