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

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa

Nanofluid treatment of oil reservoirs is being developed to enhance oil recovery and increase residual trapping capacities of CO2 at the reservoir scale. Recent studies have demonstrated good potential for silica nanoparticles for enhanced oil recovery (EOR) at ambient conditions. Nanofluid composition and exposure time have shown significant effects on the efficiency of EOR. However, there is a serious lack of information regarding the influence of temperature on nanofluid performance; thus the effects of temperature, exposure time and particle size on wettability alteration of oil-wet calcite surface were comprehensively investigated; moreover, the stability of the nanofluids was examined. We found that nanofluid treatment is more efficie

Municipal solid waste generation in Babylon Governorate is often affected by changes in lifestyles, population growth, social and cultural habits and improved economic conditions. This effect will make it difficult to plan and draw up future plans for solid waste management.In this study, municipal solid waste was divided into residential and commercial solid wastes. Residential solid wastes were represented by household wastes, while commercial solid wastes included commercial, institutional and municipal services wastes.For residential solid wastes, the relational stratified random sampling was implemented, that is the total population should be divided into clusters (socio-income level), a random sample was taken in e

Aim: The current study was aimed to determine the relationship between the orthodontic force applied by monobloc and the salivary level of alkaline phosphatase (ALP) and lactate dehydrogenase (LDH) enzymes, considering the time factor after insertion of the appliance and whether there is a correlation between these enzymes. Materials and methods: A sample of 28 growing patients requiring orthodontic treatment with myofunctional appliance (Monoblock) was taken for the current study with an age range 9 to 12 years,all patients had Angle's class II division 1 malocclusion with no or mild crowding, the sample was selected using simple random sampling. Only 16 subjects (10 males and 6 females) were included who follow certain inclusion criteria.

Aims to find out the (Extent of mathematics teachers' appreciation of the mathematical problem `multiple solutions) Research sample consisted of (100) mathematics teachers distributed on the General Directorates of Education in Baghdad (Rusafa 1/2/3) and (Karkh 1/2/ 3) There was two research approach which are: The first - two different answers of students to the same issue where teachers must assess each answer and explain which one the teacher will accept and why? The second - Different solutions of students' to the same issue, including wrong answers , Teachers should correct the answers and give them final grades (0-10). Descriptive and analytical Approch was used in this research methodology And zero hypotheses, which are as f

Literary works include, for the most part, text thresholds, which are the first entry into reading them and understanding their connotations, and (literary works) vary according to text thresholds, some of which are limited to the title and on the cover page only, and others, in addition to these two thresholds, are based on the dedication threshold too, and others ...

This study takes the story of "Mamo Zain" of the poet Ahmed Al-Khani and his translator Sheikh Muhammad Ramadan Al-Bouti as the field of study, as it is a unique literary work, which included a number of textual thresholds which supported each other and cooperated with the content of the work.

The threshold of dedication in the story of "Mamo Zain" was a spee

Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a br

In order to reduce hydrostatic pressure in oil wells and produce oil from dead oil wells, laboratory rig was constructed, by injecting LPG through pipe containing mixture of two to one part of East Baghdad crude oil and water. The used pressure of injection was 2.0 bar, which results the hydrostatic pressure reduction around 246 to 222 mbar and flow rate of 34.5 liter/hr fluid (oil-water), at 220 cm injection depth. Effects of other operating parameters were also studied on the behavior of two phase flow and on the production of oil from dead oil wells.