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jeasiq-2059
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
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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 improvement is not due to the application of joint auditing, so it was concluded that the mandatory application of joint auditing does not have a significant impact on the market value, but this is due to the improvement in the performance of companies, and the research recommends that the concerned bodies should not be obligated to audit companies The question of its application is voluntary, to reflect the companies' intentions to improve the quality of their reports.

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Performance of Case-Based Reasoning Retrieval Using Classification Based on Associations versus Jcolibri and FreeCBR: A Further Validation Study
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Publication Date
Thu May 03 2018
Journal Name
Online Journal Of Veterinary Research
Effect of Cutibacterium acnes cell free antigen (CFAg) immunization, levofloxacin and cinnamon oil on Cutibacterium acnes infection in rabbits
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Tuaimah GS, AQ Al-Awadi, Ahmed ME., Effect of Cutibacterium acnes cell free antigen (CFAg) immunization, levofloxacin and cinnamon oil on Cutibacterium acnes infection in rabbits, Onl J Vet Res., 22 (9):811-822, 2018. C. acnes causes acne vulgaris most commonly in 12-24 year olds. Five albino rabbits were immunized at day 1 and 14 with Cutibacterium acnes cell free antigen (CFAg) and then infected intradermally with 0.1 ml C. acnes suspension (2×108 cfu/ml) at day 30. Two groups of five infected rabbits were then treated at Day 30 with 0.5% levofloxacin or 0.2% cinnamon oil twice daily for 12 days. Five control rabbits were infected intradermally with 0.1 ml 2×108 cfu/ml Cutibacterium acnes n (2×108 cfu/ml). At day 42, skin test (mm), se

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Publication Date
Thu Aug 16 2018
Journal Name
Indian Journal Of Agricultural Research
Effect of seed priming on grain growth rate and effective filling period in bread wheat (Triticum aestivum L.) cultivars
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A field experiment was conducted during winter, 2015-16 with the objective to investigate the effect of bread wheat cultivars (Abu-Ghraib3, Ibaa99, and Alfeteh) and seed priming 100, 100, 150 mg L-1 of benzyl adenine, salicylic acid, gibberellic acid (GA3), respectively, ethanolic extract of Salix Sp., water extract of Glycyrrhiza glabra and distilled water (control) on grain growth rate (GGR), effective filling period (EFP) and accelerating of physiological maturity. Randomized complete block design with three replicates was applied. GA3×Ibaa99 surpassed others in grain yield (7.432 tonne ha-1) when gave the highest grain weight (45.13 mg grain-1) and GGR (1.5 mg grain-1 day-1) with the fastest time to start and end EFP (5 and 34 days), w

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Publication Date
Sun Dec 30 2018
Journal Name
Baghdad Science Journal
Adsorption and Kinetic Study of Methylene Blue dye on New Surface Derived from Copolymer (Melamine – Formaldehyde – Para- methyl Anisole)
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A new copolymer (MFA) was prepared from condensation of melamine (M) with p- methyl – anisole (A) in the presence of condensation agent like 37% (w/v) of formaldehyde. The new copolymer was characterized by elemental, IR and HNMR spectra. The chelating ion-exchange property of this polymer was studied for methylene blue dye in aqueous solution in 100-200ppm concentrations. The adsorption study was carried out over a wide range of pH, shaking time and in media of various kinetic parameters models. Thermal parameters like enthalpy, entropy and Gibbs free energy of adsorption process of methylene blue on surface of MFA resin were determined on the basis of kinetic parameters at different temperatures. To describe the equilibrium of adsorp

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Satisfaction of Patients with Type II Diabetes on Health Service in Specialized Center for Endocrinology and Diabetes /Baghdad 2019
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Background: Patient satisfaction is of increasing importance and widely recognized as an important indicator of quality of the medical care. There was no homogeneous definition of patient satisfaction, since satisfaction concerns different aspects of care or settings, as well as care given by various professions.

Objective: The objective of this study is to assess the patients’ level of satisfaction with diabetes care and to identify the underlying factors influencing it.

Methods: This cross-sectional study had been conducted in the Specialized Center for Diabetes and Endocrinology in Baghdad Al- Rusafa 2018. Where150 type two diabetic patients attending their follow-up

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Crystal Violet Binding Assay for Assessment of Biofilm Formation by Klebsiella pneumoniae on Catheter, Glass and Stainless-steel Surfaces
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In this paper, quantified study of the biofilm formed by Klebsiella pneumoniae isolated from urine specimen of patient suffering from acute urinary tract infection (UTI) on catheter, stainless-steel and glass coupon surfaces, as well as determine the relationship between time contact and biofilm progression using crystal-violet binding assay based on the values of optical density at 620nm of the crystal violet stain which bonded total biofilm biomass by resolubizing with 99.9% ethanol at the specific interval times. The result showed biofilm formed on three tested surfaces but in different degrees. According to obtained data, the catheter coupons presents a higher capability to attract bacteria cell and biofilm formation followed by glas

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Publication Date
Sun Sep 29 2019
Journal Name
Iraqi Journal Of Science
Effect of Natural Phytase, Fermentation, and Baking Processes on Phytate Degradation in Wheat Bread Manufactured from Local Mills Flour
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     The present study aims to investigate the effect of wheat natural phytase, fermentation and baking processes in the destruction of phytic acid during the process of making wheat bread for some Iraqi mills. The concentration of phytic acid was (850.32, 802.14, 531.84 mg / 100g) for the flour of AL-Brairie, AL-Nesr and AL-Al-Doura mills respectively. At the end of the fermentation processes, the decrease in the concentration of phytic acid in the samples produced from the flour obtained from the three mills was (47.06, 26.98, 40.00%) respectively, while inorganic phosphorus concentration in all treatments increased by 32.4, 42.37 and 36.21 %, respectively. It was found that the activity of wheat natural phytase enz

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Publication Date
Mon Apr 23 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Sesame Oil on Lipid Profile and Liver Enzymes in Male Albino Rats Treated With Carbone Tetrachloride (CCl4)
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      This study was designed to investigate the effect of sesame oil on lipid profile and liver enzyme in male albino rats treated with Carbone tetrachloride (CCl4).

    Forty adult male rats were divided into four equal groups, first group was daily administrated with tap water, the second group was injected with CCl4 (80mg/kg.BW/day), the third group was administrated with sesame oil (150mg/kg.BW/day) and the fourth group was injected with CCl4 (80mg/kg.BW/day) and was administrated with sesame oil (150 mg /kg.BW /day) for 30 days. The statistical  results of the present study showed a significant  (p<0.05) increase in the level of cholesterol , triglycerides and Low density

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Effect of Waste Water Bacteria and some chemical properties on drinking Water in AL-Mada,in Treatment Plan Station
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Three stations were chosen on the water treatment plan of al- madaan .The Samples collected from the (Raw water) and the Sedimentation, filtration and storage water and the drinking water of outlet. Coliform densities T.S and F.C and TS and F.S and total bacterial count as bacteriological pollution indicators, as moste probable number (MPN) method was studied in test. Also some of the chemical characteristics of the water like pH , total suspended solid T.S.S, T.D.D.and S04 , T.Hardness , Ca++ , Mg++ . From the results it were indicated . The study showed the drinking water of outlet (distriputed in system) was agree with WHO criteria and Iraqi limits standards .

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Effects of sulpher foam and mycorrhizal fungi on Eggplant infested with Nematode(Meloidogyne javanica) at seed or seedling stage
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Arbuscular mycorrhizal fungi and sulphur foam added either at direct seeding or at transplanting decreased the effects of nematode (Meloidogyne javanica) on eggplant growth, and improved plant health. Experiments were conducted to study the possible interactions between the Mycorrhizal fungi (Glomus mossae and Gigaspora spp.) and sulphur foam to control M. javanica on eggplant at seed or seedling stage. Experiment at seed stage treated with Mycorrhiza or sulphur foam alone or together stimulated the growth and reduced Nematode infestation significantly. Treated plant at seedling stage increased plant growth and reduced the number of galls /gm of root system. The interaction between Mycorrhiza and sulpher foam treatments was not significant

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