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

1.
Embryonic Origin of Neural Tube Defects.
Insaf Jasim Mahmoud
2.
Etiology of Neural Tube Defectss.
Ali Abdul Razzak Obed
3.
Epidemiology of Neural Tube Defects in Iraq.
Mahmood Dhahir Al-Mendalawi
4.
Surgical Management of Neural Tube Defects.
Laith Thamer Al-Ameri
5.
Prevention of Neural Tube Defects in Iraq.
Mahmood Dhahir Al-Mendalawi

In fish, a complex set of mechanisms deal with environmental stresses including hypoxia. In order to probe the hypothesis that hypoxia-induced stress could be manifested in varieties of pathways, a model species, mirror carp (Cyprinus carpio), were chronically exposed to hypoxic condition (dissolved oxygen level: 1.80±0.6mg/l) for 21 days and subsequently allowed to recover under normoxic condition (dissolved oxygen level: 8.2±0.5mg/l) for 7 days. At the end of these exposure periods, an integrated approach was applied to evaluate several endpoints at different levels of biological organisation. These included determination of (i) oxidative damage to DNA in erythrocytes (using modified comet assay), (ii) lipid peroxidation in liver sample

    Twenty-two of the Starling Sturnus vulgaris Linnaeus, 1758 were collected in Baghdad city during the period from January to September, 2014, and examined for endoparasites. Ten (45.45%) were found infected with either the cestode Passerilepis crenata (Goeze, 1782) (31.81%) or the nematode Dispharynx nasuta (Rudolphi, 1819) (13.63 %). Morphometric and meristic features for these worms were expressed. D. nasuta is recorded here for the first time from S. vulgaris for Iraq.

The study was conducted to measure diatom species diversity in the lotic ecosystem across the Wasit Province for 12 months. The quantitative study of diatoms (phytoplankton) was investigated in the Tigris river. The density of algae was ranged from 60989 cell×103/l to 112780.82 cell×103/l in the five sites. These algae were belonging to 39 genera. The richness index values ranged from 1.53 at site 5 in January 2016 to 6.34 at site 1 and June2015. Shannon-Weiner diversity index (H´) was 2.33 in February 2016 and 3.72 in June 2015 both values at site 3, whereas Evenness index was 0.54 at site 5 in March2016 and 0.98 at site 1 in both August2015 and May2016. The lack of homogeneity of the appearance of species indicates the dominance of a

This study aims to use claystone beds exposed in the Injana Formation (Late Miocene) at Karbala-Najaf plateau, middle of Iraq for the manufacturing of perforated and ordinary bricks. The claystone samples were assessed as an alternative material of the recent sediments, which are preferred to remain as agricultural land. The claystones are sandy mud composing of 29.1 - 39.1% clay, 37.2 - 54.8% silt and 14.1-26.8% sand. They consist of kaolinite, illite, chlorite, palygorskite, and montmorillonite with a lot of quartz, calcite, dolomite, gypsum and feldspar. Claystone samples were characterized by linear shrinkage 0.01 - 0.1%, volume shrinkage 0.1 - 0.9%, bulk density 1.2 - 2.11gm/cm3 (1.68 g / cm3 average), and the efflorescence is

In the 1980s, the French Administration Roads LCPC developed high modulus mixtures (EME) by using hard binder. This type of mixture presented good resistance to moisture damage and improved mechanical properties for asphalt mixtures including high modulus, good fatigue behaviour and excellent resistance to rutting. In Iraq, this type of mixture has not been used yet. The main objective of this research is to evaluate the performance of high modulus mixtures and comparing them with the conventional mixture, to achieve this objective, asphalt concrete mixes were prepared and then tested to evaluate their engineering properties which include moisture damage, resilient modulus, permanent deformation and fatigue characteristics. These pro

    This article reveals the first record of the parasitoid wasp, Monodontomerus obscurus Westwood (Hymenoptera, Torymidae) from Iraq.  A total of 27 specimens were emerged from mud nests of sphecoid wasp of Sceliphron sp. (Hymenoptera, Sphecidae), that collected from a wall at a residential garden in Dohuk province.  A short morphological description is presented.