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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
Sat Sep 01 2018
Journal Name
Arabian Journal Of Geosciences
Salinity mapping model and brine chemistry of Mishrif reservoir in Basrah oilfields, Southern Iraq
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Publication Date
Thu Jul 01 2021
Journal Name
Diyala Journal For Pure Science
Survey of Air Quality and Health Risk Assessment Around East Baghdad Oil Field, Iraq
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Air 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

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Petrophysical Properties and Reservoir Assessment of Mishrif Formation in Eridu oil field, Southern Iraq
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     This 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

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Water Quality Assessment, and Suitability for Irrigation Purposes of Lesser Zab River, Northern Iraq.
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This 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

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Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Age and Growth of Varicorhinus trutta (Heckel) in Tigris River at Salahuldin Province, Iraq
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Age and growth of a population of Varicorhinus trutta (Heckel) from Tigris river at Salahuldin province have been investigated during the period from September 1999 to August 2000. A total of 156 fishes were collected from two stations at Tigris river using small meshed gill nets. The age data revealed that the species under investigation reached to a maximum age of seven years and approximately 46 cm long. The population of this species in Tigris river at the sites of study was dominated by 3 and 4 years classes. There were no marked differences in growth or longevity between the sexes. Determination of length-weight relationship revealed that the growth of both sexes in the species under investigation was allometric and the values of b

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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Diagenetic Processes Overprint and Pore Types of Mauddud Formation, Badra Oil Field, Central Iraq
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Diagenetic processes and types of pores that control the reservoir properties are studied for Mauddud Formation in selected wells of Badra oil field, central Iraq. The microscopic study of the thin sections shows the effects of micritization, cementation, neomorphism, dissolution, dolomitization, compaction, and fracturing on Mauddud Formation carbonate microfacies. The decrease of porosity is resulted from cementation, compaction, and neomorphism. Different types of calcite cement occlude pore spaces such as drusy cement, syntaxial rim cement, and granular (blocky) cement. The neomorphism of micritic matrix and skeletal grains reduces porosity as indicated by development of microspar or pseudospar. Evidence of decreasing porosity by com

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
An Integrated Microfacies and Well Logs-Based Reservoir Characterization of Yamama Formation, Southern Iraq
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     The Yamama Formation includes important carbonates reservoir that belongs to the Lower Cretaceous sequence in Southern Iraq. This study covers two oil fields (Sindbad and Siba) that are distributed Southeastern Basrah Governorate, South of Iraq. Yamama reservoir units were determined based on the study of cores, well logs, and petrographic examination of thin sections that required a detailed integration of geological data and petrophysical properties. These parameters were integrated in order to divide the Yamama Formation into six reservoir units (YA0, YA1, YA2, YB1, YB2 and YC), located between five cap rock units. The best facies association and petrophysical properties were found in the shoal environment, wh

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Publication Date
Fri Jul 19 2019
Journal Name
Iraqi Journal Of Science
Spectral and statistical analysis of wind spectrum for Ali Al-Gharbi area in Iraq
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The spectrum known represented as a relationship that’s plotted between the magnitudes or energy for a specific parameter vs. its frequency, the wind spectrum is presented as the sum of wind speed created by events divided either in space, in time, or both. This paper presents a wind speed spectrum demonstration in
Ali Al-Gharbi location in Iraq. The aim of the present paper is to analysis the wind speed and direction by employing the FFT (Fast Fourier Transform) therefore field measurement of wind speed and direction were collected for one year from Dec 2014 to Dec 2015 in the time interval of 10 minutes at heights of 10, 30 and 50
meters. From the performance of the FFT it was found that the v

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
Biochemical and Genetic Study in Blood of β– Thalassaemia Children in Mosul City, Iraq
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The present study aimed to demonstrate the extent to which the activity of a number of enzymes and genetic variation of β-globin genes were affected in the blood of 65 children with β - thalassemia major of both sexes. The patients, with an age range of 2 – 15 years, were registered in the Thalassemia Center at Ibn Al-Atheer Teaching Hospital for Children in the city of Mosul / Iraq. They were under continuous treatment after being diagnosed by specialist doctors. The study also involved 30 healthy children of both sexes with the same age range who were considered as a control group.

       The results showed significant increases (p≤0.05) in the activities of alanine transaminase (ALT), aspart

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Publication Date
Mon Feb 01 2021
Journal Name
Environmental Monitoring And Assessment
GIS-based assessment of groundwater quality for drinking and irrigation purposes in central Iraq
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