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.
This study deals with interpretation of stratigraphic and structural of Khlesia area north-west Iraq in Nineveh province, near the Iraq- Syria border, by using 2D seismic data. Synthetic trace are prepared by using available data of the well (Kh-1) using Geoframe program to define and picking the reflectors on seismic section. These reflectors are: (Within Fatha and Kurra Chine reflectors) representing Middle Miocene and Late Triassic ages respectively. A listric growth normal fault is affecting the stratigraphic succession, and normal fault as a result of collision of Arabian plate with Eurasian plate. In addition, minor normal faults (Dendritic and Tension) are developed on the listric normal growth fault
... Show MoreUrban Samarra City is characterized by high population density and wide variation in land use, has led to many environmental problems, for this purpose the environmental assessment became an urgent need for surface and ground water at study area. Three water samples from Tigris River and six groundwater samples were collected and analyzed for heavy metals as Fe, Mn, Zn, Cd, Cu, Co ,Pb, Ni, Cr, As, Mo, Hg, Al, Li, Be, Se, V, U, Sr. Most heavy metal concentrations have shown higher level than standards, such as Fe, Mn, Cd, Pb, Ni, Cr, As, Mo, Hg, Al ,Li ,Be, Se, V, that might be due to anthropogenic activities such as agricultural and the heavy use of fertilizers, besides other activities amo
... Show MoreShuaiba Formation is a carbonate succession deposited within Aptian Sequences. This research deals with the petrophysical and reservoir characterizations characteristics of the interval of interest in five wells of the Nasiriyah oil field. The petrophysical properties were determined by using different types of well logs, such as electric logs (LLS, LLD, MFSL), porosity logs (neutron, density, sonic), as well as gamma ray log. The studied sequence was mostly affected by dolomitization, which changed the lithology of the formation to dolostone and enhanced the secondary porosity that replaced the primary porosity. Depending on gamma ray log response and the shale volume, the formation is classified into three zone
... Show MoreThe biological diversity of Klebsiella pneumoniae (K. pneumoniae) has widely been reported to be associated with pathological progress in severe nosocomial and community-acquired infections. 250 clinical specimens included sputum, urine and swabs from wound and burns samples were collected from Al-Batool Teaching Hospital (38.4%), Baqubah Teaching Hospital (61.6%) and private laboratories in Baqubah and Diyala, Iraq. Positive rates of nosocomial acquired infection were sputum 98%, urine 96%, and swabs from wound and burns 94%, while positive rates of community acquired infection were sputum 60%, urine 60%, and swabs wound and burns 30%. Positive rates of nosocomial and community acquired infections were 96% and 48%, res
... Show MoreBackground and objective: Viral Hepatitis Type B&C is serious public health challenge throughout the world.Hepatitis B and C viruses still remain to be the major causes of chronic hepatitis.It is estimated that around 350-400 million people in the world are chronic carriers of HBV, which represents approximately 7% of the total populationwhereas infection with HCV is found in approximately 3% of the world population, which represents 160 million people. Hepatitis B infection has a wide range of seroprevalence in the Mediterranean countries ranging from intermediate (=>2% ) to high prevalence ( =>7%). World Health Organization estimated a prevalence rate for HCV infection of about 4.6% in Eastern Mediterranean in 1999. During the eightieths
... Show MoreBackground: Candida tropicalis is one of the most causes of vulvovaginal candidiasis (VVC) in women. Systemic candidiasis and candidemia may also occur in pregnancies. Objective: This study was carried out to detect and isolate of this yeast from aborted placenta, which may cause severe complications such as spontaneous abortion. Materials and methods: Fresh aborted placenta were collected and washed by normal saline to remove the blood. Then, cut it into portions and place it in test tube containing 5 ml of normal saline. Finally, shake for 10 minutes, after that, cultured for microbial isolation. Isolation and detection were done by some conventional methods with Api candida and CHROMagar. Results: The results showed that four iso
... Show MoreAir pollution evaluation of the operational processes in the East Baghdad oil field was carried out. The analysis was carried out by ICP-MS technique. Total Suspended Particles (TSP) air load was higher than Iraqi Standards and world international allowable limits of World Health Organization. The mean concentrations of gases carbon monoxide, carbon dioxide, sulfur dioxide, in the air were within national and world standards, while the mean concentration of nitrogen dioxide was higher than standard limits. The air of the study area is considered a good quality for CO, CO2 and NO2 with no health effect, while it is hazardous for TSP that have serious risk for people with respiratory disease. The mean concentrations of Cd, Cr, Cu and
... Show MoreThis study is achieved in the local area of the Eridu oil field, where the Mishrif Formation is considered the main productive reservoir. The Mishrif Formation was deposited during the Cretaceous period in the secondary sedimentary cycle (Cenomanian-Early Turonian as a part of the Wasia Group, a carbonate succession widespread throughout the Arabian Plate.
The Mishrif Formation already have been evaluated in terms of depositional environments and their diagenetic processes. Here, it will test the previous conclusions with petrophysical properties delineated by using well logging. The results show there is a fully matching with two reservoir units (MA and MB). Dissolution and primary porosity are responsible for f
... Show MoreThis research was conducted to investigate the water quality of the lesser Zab
river, to evaluate the water suitability for agricultural usings and report the effect of
human activities on this water. Samples were collected along the river stream
starting from Dukan area till the convergence with Tigris River. All the tests were
conducted at the labs of Environmental sciences and Technology College /
University of Mosul and Erbil water project/Erbil city.
The results of using Piper diagram showed that the water is alkine, due to the effect of the origional rock's components of that area on the water quality. While the using of Stiff diagram elucidate that the water samples contain ions belong to the area of the lesser Z