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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Merge Operation Effect On Image Compression Using Fractal Technique
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Fractal image compression gives some desirable properties like fast decoding image, and very good rate-distortion curves, but suffers from a high encoding time. In fractal image compression a partitioning of the image into ranges is required. In this work, we introduced good partitioning process by means of merge approach, since some ranges are connected to the others. This paper presents a method to reduce the encoding time of this technique by reducing the number of range blocks based on the computing the statistical measures between them . Experimental results on standard images show that the proposed method yields minimize (decrease) the encoding time and remain the quality results passable visually.

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Oxidative stress status in hypertensive patients on amlodipine treatment
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Background: Oxidative stress may contribute to the etiology of hypertension in humans. Oxidative stress is an imbalance between reactive oxygen species (ROS) and antioxidant defense mechanisms, causing damage to biological macromolecules and dysregulation of normal metabolism and physiology. Amlodipine as an antihypertensive agent is a long-acting calcium channel blocker that dilates blood vessels and improves blood flow. The aim of this study was to assess the oxidative stress in hypertensive patients on Amlodipine treatment through the assessment of salivary Malondialdehyde (MDA) and superoxide dismutase (SOD) as a marker of oxidative stress.

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
On Skew Left n-Derivations with Lie Ideal Structure
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In this paper the centralizing and commuting concerning skew left -derivations and skew left -derivations associated with antiautomorphism on prime and semiprime rings were studied and  the commutativity of Lie ideal under certain conditions were proved.

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Publication Date
Mon Jun 12 2006
Journal Name
Iraqi Journal Of Laser
Laser-Induced Low-Resistance Ohmic Contacts on n-Si
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In the present work, the feasibility of formation near-ideal ohmic behavior of In/n-Si contact efficiently by 300 s duration Nd:YAG pulsed laser processing has been recognized. Several laser pulses energy densities have been used, and the optimal energy density that gives best results is obtained. Topography of the irradiated region was extensively discussed and supported with micrographic illustrations to determine the surface condition that can play the important role in the ohmic contact quality. I-V characteristics in the forward and reverse bias and barrier height measurements have been studied for different irradiated samples to determine the laser energy density that gives best ohmic behavior. Comparing the current results with

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Classifying Illegal Activities on Tor Network using Hybrid Technique
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    With the freedom offered by the Deep Web, people have the opportunity to express themselves freely and discretely, and sadly, this is one of the reasons why people carry out illicit activities there. In this work, a novel dataset for Dark Web active domains known as crawler-DB is presented. To build the crawler-DB, the Onion Routing Network (Tor) was sampled, and then a web crawler capable of crawling into links was built. The link addresses that are gathered by the crawler are then classified automatically into five classes. The algorithm built in this study demonstrated good performance as it achieved an accuracy of 85%. A popular text representation method was used with the proposed crawler-DB crossed by two different supervise

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Review on Models for Evaluating Rock Petrophysical Properties
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The evaluation of subsurface formations as applied to oil well drilling started around 50 years ago. Generally, the curent review articule includes all methods for coring, logging, testing, and sampling. Also the methods for deciphering logs and laboratory tests that are relevant to assessing formations beneath the surface, including a look at the fluids they contain are discussed. Casing is occasionally set in order to more precisely evaluate the formations; as a result, this procedure is also taken into account while evaluating the formations. The petrophysics of reservoir rocks is the branch of science interested in studying chemical and physical properties of permeable media and the components of reservoir rocks which are associated

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Publication Date
Thu Apr 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On S*g--Open Sets In Topological Spaces
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  In this paper, we introduce a new class of sets, namely , s*g--open sets and we show that the family of all s*g--open subsets of a topological space ) ,X(  from a topology on X which is finer than  . Also , we study the characterizations and basic properties of s*g-open sets and s*g--closed sets . Moreover, we use these sets to define and study a new class of functions, namely , s*g-  -continuous functions and s*g-  -irresolute functions in topological spaces . Some properties of these functions have been studied .

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Publication Date
Wed Feb 16 2022
Journal Name
Iraqi Journal Of Science
Text Steganography Method Based On Modified Run Length Encoding
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Data hiding (Steganography) is a method used for data security purpose and to protect the data during its transmission. Steganography is used to hide the communication between two parties by embedding a secret message inside another cover (audio, text, image or video). In this paper a new text Steganography method is proposed that based on a parser and the ASCII of non-printed characters to hide the secret information in the English cover text after coding the secret message and compression it using modified Run Length Encoding method (RLE). The proposed method achieved a high capacity ratio for Steganography (five times more than the cover text length) when compared with other methods, and provides a 1.0 transparency by depending on som

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Publication Date
Fri Mar 31 2023
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
A Cryptosystem for Database Security Based on RC4 Algorithm
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Because of vulnerable threats and attacks against database during transmission from sender to receiver, which is one of the most global security concerns of network users, a lightweight cryptosystem using Rivest Cipher 4 (RC4) algorithm is proposed. This cryptosystem maintains data privacy by performing encryption of data in cipher form and transfers it over the network and again performing decryption to original data. Hens, ciphers represent encapsulating system for database tables

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Publication Date
Tue Jun 23 2015
Journal Name
Journal Of Intelligent & Fuzzy Systems
A note on “separation axioms in fuzzy bitopological spaces”
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