Preferred Language
Articles
/
jeasiq-2059
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Prohibitions Related to Food and Drinks and Their Retribution in the Torah
...Show More Authors

Summary

   

 Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, Muhammad, and upon all his family and companions.

      The circle of taboos in the Jewish Sharia is wider than other laws, as the Jews have severe and very complicated rituals in the matter of food, which may not be found among other people of other religions, as the dietary laws that specify foods and drinks forbidden in the Jewish Sharia include very diverse topics.  The Torah specified all these laws with several texts

View Publication Preview PDF
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
An Efficient Shrinkage Estimators For Generalized Inverse Rayleigh Distribution Based On Bounded And Series Stress-Strength Models
...Show More Authors
Abstract<p>In this paper, we investigate two stress-strength models (Bounded and Series) in systems reliability based on Generalized Inverse Rayleigh distribution. To obtain some estimates of shrinkage estimators, Bayesian methods under informative and non-informative assumptions are used. For comparison of the presented methods, Monte Carlo simulations based on the Mean squared Error criteria are applied.</p>
View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Fri Dec 20 2019
Journal Name
Iet Circuits, Devices &amp; Systems
Multi‐bit error control coding with limited correction for high‐performance and energy‐efficient network on chip
...Show More Authors

In the presence of deep submicron noise, providing reliable and energy‐efficient network on‐chip operation is becoming a challenging objective. In this study, the authors propose a hybrid automatic repeat request (HARQ)‐based coding scheme that simultaneously reduces the crosstalk induced bus delay and provides multi‐bit error protection while achieving high‐energy savings. This is achieved by calculating two‐dimensional parities and duplicating all the bits, which provide single error correction and six errors detection. The error correction reduces the performance degradation caused by retransmissions, which when combined with voltage swing reduction, due to its high error detection, high‐energy savings are achieved. The res

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Jun 02 2018
Journal Name
Agroforestry Systems
Biomass and buffer management practice effects on soil hydraulic properties compared to grain crops for claypan landscapes
...Show More Authors

View Publication
Scopus (17)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Radiation and Mass Transfer Effects on MHD Oscillatory Flow for Carreau Fluid through an Inclined Porous Channel
...Show More Authors

This paper aims to study a mathematical model showing the effects of mass transfer on MHD oscillatory flow for Carreau fluid through an inclined porous channel under the influence of temperature and concentration at a slant angle on the centre of the flow with the effect of gravity. We discussed the effects of several parameters that are effective on fluid movement by analyzing the graphs obtained after we reached the momentum equation solution using the perturbation series method and the MATHEMATICA program to find the numerical results and illustrations. We observed an increased fluid movement by increasing radiation and heat generation while fluid movement decreased by increasing the chemical reaction parameter and Froude number.&nbsp

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Crossref
Publication Date
Sat May 08 2021
Journal Name
Iraqi Journal Of Science
Temperature and Concentration Effects on Oscillatory Flow for Variable Viscosity Carreau Fluid through an Inclined Porous Channel
...Show More Authors

The aim of this paper is to study the combined effects of the concentration and the thermo-diffusion on the unsteady oscillation flow of an incompressible Carreau fluid through an inclined porous channel. The temperature is assumed to affect exponentially the fluid's viscosity. We studied fluid flow in an inclined channel under the non-slip condition at the wall. We used the perturbation series method to solve the nonlinear partial differential equations. Numerical results were obtained for velocity distribution, and through the graphs, it was found that the velocity of fluid has a direct relation with Soret number, Peclet number, and Grashof number, while it has a reverse variation with chemical reaction, Schmidt number, frequency of os

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Design and Implementation Tunable Band Pass Filter based on PCF-Air Micro-cavity FBG Fabry-Perot Resonator
...Show More Authors

A tunable band pass filter based on fiber Bragg grating sensor using an in-fiber Mach-Zender interferometer with dual micro-cavities is presented. The micro-cavity was formed by splicing together a conventional single-mode fiber and a solid core photonic crystal fiber (SCPCF) with simple arc discharge technique. Different parameters such as arc power, length of the SCPCF and the overlap gap between samples were considered to control the fabrication process. The ellipsoidal air-cavity between the two fibers forms Fabry-Perot cavity. The diffraction loss was very low due to short cavity length. Ellipsoidal shape micro-cavities were experimentally achieved parallel to the propagation axis having dimensions of (24.92 – 62.32) μm of width

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 30 2020
Journal Name
Journal Of Engineering
  Positional Accuracy Assessment for Updating Authoritative Geospatial Datasets Based on Open Source Data and Remotely Sensed Images
...Show More Authors

OpenStreetMap (OSM) represents the most common example of online volunteered mapping applications. Most of these platforms are open source spatial data collected by non-experts volunteers using different data collection methods. OSM project aims to provide a free digital map for all the world. The heterogeneity in data collection methods made OSM project databases accuracy is unreliable and must be dealt with caution for any engineering application. This study aims to assess the horizontal positional accuracy of three spatial data sources are OSM road network database, high-resolution Satellite Image (SI), and high-resolution Aerial Photo (AP) of Baghdad city with respect to an analogue formal road network dataset obtain

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
Finite Element Modeling and Parametric Study on Floor Steel Beam Concrete Slab System in Non-Composite Action.
...Show More Authors

This study aims to show, the strength of steel beam-concrete slab system without using shear connectors (known as a non-composite action), where the effect of the friction force between the concrete slab and the steel beam has been investigated, by using finite element simulation.

The proposed finite element model has been verified based on comparison with an experimental work. Then, the model was adopted to study the system strength with a different steel beam and concrete slab profile. ABAQUS has been adopted in the preparation of all numerical models for this study.

After validation of the numerical models, a parametric study was conducted, with linear and non-linear Regression analysis. An equation re

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Waterpipe Smoking Effect on Clinical Periodontal Parameters, Salivary Flow Rate and Salivary pH in Chronic‎ Periodontitis Patient
...Show More Authors