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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 Aug 12 2020
Journal Name
Scirea Journal Of Biology
Review of Seroprevalence of Toxoplasmosis in Iraq
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Publication Date
Wed Nov 08 2023
Journal Name
Technologies And Materials For Renewable Energy, Environment, And Sustainability: Tmrees23fr
Studying the relationship between the number of unit cells and the dislocation density of a crystal through the x-ray diffraction pattern of barium oxide nanoparticles
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In this research, the X-ray diffraction pattern was used, which was obtained experimentally after preparation of barium oxide powder. A program was used to analyze the X-ray diffraction lines of barium oxide nanoparticles, and then the particle size was calculated by using the Williamson-Hall method, where it was found that the value of the particle size is 25.356 nm. Also, the dislocation density was calculated, which is equal to1.555 x1015 (lines/nm2), and the value of the unit cell number was also calculated, as it is equal to 23831.

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Effect of Water on Some Mechanical Properties of Epoxy Blends Reinforced With Different Weight Fractions of Nano Titanium Oxide and Nano Silica
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Polymer composites were prepared using epoxy resin (EP) and unsaturated polyester (UPE) as a blend matrices, which were mixed together in different percentages (starting from 90:10) of (epoxy/polyester) respectively, and ending with (50:50) of (epoxy/polyester). The optimum mixing ratio (OMR) of the components was decided upon the results of the impact strength value of these blending ratio, which showed the highest value of (16.3) KJ/m2 for the blending ratio (80:20) of (EP/UPE) respectively.
The blend with (OMR) was chosen to be reinforced with three different weight fractions of reinforcement; the 1st one was reinforced with nano titanium oxide (TiO2) with a weight fraction (2% wt.), the 2nd one was reinforced with both nano (TiO2)

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Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
Combining Effect of Different Rates of Sorghum bicolor (L.) Moench Residues and Reduced Rates of Trifluralin on Weeds in Mung Bean Field
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Field and laboratory experiments were performed to evaluate the allelopathic
potential of sorghum residues alone or in combination with reduced rate of trifluralin
herbicide on weeds in mung bean field. The field experiment was conducted during
2014 season at the Research Farm of Biology Department, College of Science,
Baghdad University by using randomized complete Block design (RCBD) to test the
effect of sorghum residues at rates of 5 and 10 t ha-1 alone or in combination with
reduced doses of trifluralin (30 and 60% of recommended dose) on weeds and mung
bean crop. Weedy check and label rate of trifluralin (2.4 Lha-1) were also included
for comparison. Each treatment was replicated four times. Total phenolics

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Chronic Exposure of Cadmium Chloride in Drinking Water on Structural and Functional Aspects of Thyroid Gland in Mature Male Rabbits
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The effect of chronic exposure to two different levels of cadmium chloride (CdCl2) 30 ppb and 40 ppb in drinking water for 12 weeks on thyroid function of mature male rabbits was studied. Eighteen mature male rabbits  were randomly divided into three groups (each of six ) , control group (group I ): were offered ordinary tap water , and treated groups (II and III ) were offered tap water containing 30ppb and 40 ppb respectively for 12 weeks .Serum concentration of  thyroxin (T4 ) and triiodothyronine (T3) were measured every six weeks ,as an index  of  thyroid function , further more ,  section of thyroid gland were prepared for histological studies. The results showed that  chronic exposure of male rabbits

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Plant Growth Regulators (IBA, BA, and CCC) on Some Vegetative Characters of Three Hybrid Lily Cultivars of (Lilium spp. L.)
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The present study was conducted in the nursery of Floriculture Unit, University of
Baghdad in Iraq during September to December of 2013. Vernalized bulbs of hybrid lily
cultivars were imported from the Netherlands. The experiments were included some
hybrid lily cultivars which represent the main groups of lily (longiflorum hybrids,
Asiatic hybrid and trumpet hybrids). The three lily cultivars named as Tiger (Oriental),
Brunello (Asiatic) and White Heaven (Longiflorum) were sprayed two times, at five
weeks after planting and at eight weeks after planting with a solution of Cycocel (100
mg /l), solution of Indole butyric acid (50 mg/l) and Benzyl adenine (50 mg /l). The
results indicated that foliar spray with IBA l

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Electric Shock on Morphological Traits, Yield, Yield Components and Protein Content of Three Varieties of Faba Beans (Vicia faba L.)
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To investigate the effect of electric shock (ES) on morphological variations of faba bean traits, seeds of three varieties of the crop were germinated. When radical was 2-5 mm, seedling were soaked in a 1% NaCl solution for 3h, then transferred to glass container with same solution. Wire with two polar were connected to the container solution and AC current 220 V was switched on for 3,6 and 9 minutes. Seedling then washed and planted at the field in winter 2010-2011,. Factorial Experiment was arranged in randomized Complete Block Design (RCBD) with three replicates were used. Seeds were collected first season of treatments, including the treatment comparison and then planted in the winter season of 2011-2012.The results obtained in the f

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Effect of Plant Growth Regulators (IBA, BA, and CCC) on Some Flowering Characters of Three Hybrid Lily Cultivars of (Lilium spp. L.)
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The present study was conducted in the nursery of Floriculture Unit, University of Baghdad in Iraq during September to December of 2013. Vernalized bulbs of hybrid lily cultivars were imported from the Netherlands. The experiments were included some hybrid lily cultivars which represent the main groups of lily (longiflorum hybrids, Asiatic hybrid and trumpet hybrids). The three lily cultivars named as Tiger (Oriental), Brunello (Asiatic) and White Heaven (Longiflorum) were sprayed two times, at five weeks after planting and at eight weeks after planting with a solution of Cycocel (100 mg /l), solution of Indole butyric acid (50 mg/l) and Benzyl adenine (50 mg /l). The results indicated that foliar spray with IBA lead to decrease in flowe

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Publication Date
Thu Jul 06 2023
Journal Name
Iraqi Journal Of Biotechnology
Impact of Helicobacter pylori in some Blood Parameters Change of Iraqi Patients with Gastritis Disease
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In order to find the relationship between Helicobacter pylori infection and hematological disease are disorders which primarily affect the blood and blood-forming organs. One hundred and three blood samples were taken for people aged (20-68) years for the period from 10/1/2021 to 1/3/2022, divided into three groups. The first group included 44-person H. pylori-infected with symptoms of infection, the second group had 19-person H. pylori-infected but without symptoms, and the third group included 40 people without H. pylori infection. All studied groups were carried out to measure anti-IgG Ab, Vac A and Ferritin by Enzyme Linked Immunosorbent Assay (ELISA) technique. The statistical analysis indicates a non-significant difference in Vac A (p

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Begging Phenomenon Between the Destitution Plight and the Material Greedy - A Field Study in the City of Baghdad
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Begging is an ancient social phenomenon since the Man's creation. It was simple at its beginning to get a living and the family needed, but presently, this simple social phenomenon converted to a big phenomenon which controlled by competent groups away from the values and principles. Their doings are far from humanity representing by the cutting of a hand or a foot and facial distortion or removed eye as a way of attracting people's emotions to get material and incorporeal helps; these doings became a trade which is exchanged by slave traders. Furthermore, different illegal and greedy methods were followed as a way of blackmailing others; contrariwise other cases of begging are doing by a people who real poor and needy. In this case, the

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