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 present study aimed to investigate the effects of cages of fish farming of Mussayyib district,The fish farming have been selected at Euphrates river with in Mussayyib districtBabylon province the area of study extend 3 Km at the river and includes 541 cages in water with in 46 fish farming . Water samples were taken from 3 stations three times within one month for each two of them were taken from two water purification stations in mussayyib ,physical and chemical examination of water quality were taken ,The results for samples from the fish farming indicated that PH and salinity of water within acceptable levels, high proporation of dissolved oxygen and vital oxygen required were very high while the turbidity was more t

A total of 47 samples were collected from different clinical specimens (urine, wounds, burns, sputum, blood, stools) during the period from November 2013 to
January 2014, only 18 isolates (38.29%) were identified as Klebsiella pneumoniae ,11isolates (23.4%) as E. coli , 9 isolates (19.1%) as S. aureus, 3isolates (6.3%) as Psedomonase spp., 2 isolates (4.2 %) as K. terrigena and 4 isolates (8.5%) as K. oxytoca. The results were shown the elevation of K. pneumoniae percentage among the bacterial isolates depending on cultural, microscopically, biochemically characteristics and confirmed by using the API 20E and VITEK 2 system . Also K. pneumoniae isolates were more frequently in sputum samples then burns, stools , urine, wounds ,and blo

الذات والتحصيل الدراسي . وقد استخدمت الباحثة المنهج الوصفي التحليلي، وبلغت عينة الدراسة (500) طالبًا وطالبة، تم اختيارهم بالطريقة الطبقية العشوائية وهي تمثل (15%) من مجتمع الدراسة البالغ (3328) طالباً وطالبة من طلبة المرحلة الإعدادية واستخدمت الباحثة مقياسين تم بناء مقياس لقياس الجوهر والمظهر وتبني مقياس فاعلية الذات بعد إن قامت بترجمته وتعريبه وجعله ملائم للبيئة العراقية، كم تم استخراج درجات التحصيل الدراسي للع

This study was conducted to determine the relationship between two most common diseases in Iraqis patients , which are Diabetic mellitus (DM) and Rheumatoid Arthritis (RA); seeking rheumatoid factor in hyperglycemic sera. The results revealed that ; 62.5% of hyperglycemic (HG) patients had positive rheumatoid factor (RF) . No difference in number between both gender of HG patients (20 males and 20 females ) , RF reaction was nearly similar in males and females of HG patients ( 12 &13 respectively ) . Only 40% out of patient controls had positive RF . None of the apparently healthy subjects had positive RF .

Heat transfer process and fluid flow in a solar chimney used for natural ventilation are investigated numerically in the present work. Solar chimney was tested by selecting different positions of absorber namely: at the back side, front side, and at the middle of the air gap. CFD analysis based on finite volume method is used to predict the thermal performance, and air flow in two dimensional solar chimney under unsteady state condition, to identify the effect of different parameters such as solar radiation. Results show that a solar chimney with absorber at the middle of the air gap gives better ventilation performance. A comparison between the numerical and previous experimental results shows fair agreement.

Abstract

The current research aims to identify the attitudes towards the Covid-19 vaccine and the Locus of Control (internal, external) among university students, to identify the significance of the difference in attitudes towards the Covid-19 vaccine, the significance of the difference in the Locus of Control (internal, external) according to the gender variable (male, female), and to identify the significance of the difference in students’ attitudes towards Covid-19 vaccine according to the Locus of Control (internal, external). To achieve the objective of the research, the researcher developed two scales, a scale of (20) items to identify the attitudes toward a covid-19 vaccine, and a scale of the locus of c

Abstract

The aim of the current research is to identify the level of availability of written expression skills included in the Arabic language curriculum document among middle school students from the teachers' point of view. The researcher used the descriptive approach. To analyze the data and access the research results, he used the (SPSS) program. The research was conducted during the first semester of the academic year 1442/1443 AH on a random sample of Arabic language teachers in the Bisha Education Department. They reached about (213) male and female teachers. The results revealed a number of indicators: the level of availability of written expression skills among middle school students in Bisha governorate

Abstract:

               The aim of the research is to evaluate the practice of banking departments for strategic foresight represented by its dimensions (environmental scanning, future vision, scenarios, reconfiguration) and its relationship to the organizational brilliance represented by dimensions (brilliance of leadership, brilliance of service and innovation, brilliance of knowledge, brilliance of employees), as the research was applied in A number of private Iraqi commercial banks represented by (Baghdad, Iraqi Investment, Iraqi Middle East Investment, Commercial Gulf, Ashur International Investment, Al Mansour Investment, Via Iraq Invest