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.
The purpose of this paper is to model and forecast the white oil during the period (2012-2019) using volatility GARCH-class. After showing that squared returns of white oil have a significant long memory in the volatility, the return series based on fractional GARCH models are estimated and forecasted for the mean and volatility by quasi maximum likelihood QML as a traditional method. While the competition includes machine learning approaches using Support Vector Regression (SVR). Results showed that the best appropriate model among many other models to forecast the volatility, depending on the lowest value of Akaike information criterion and Schwartz information criterion, also the parameters must be significant. In addition, the residuals
... Show MoreHepatitis B and Hepatitis C viruses are the major health problem in the worldwide. In the Middle East, the prevalence of HBV in general population with the chronic infectionsis 2-5%,whereas the prevalence of HCV is about 1% in Arabian Gulf countries. World Health Organization (WHO) revealed that the risks of HBV and HCV transmissionas well as human immunodeficiency virus (HIV) through the transfusion of contaminated blood and blood products is high, because of the fragility of health services in these countries. Several viral diseases are transportby different modes like bloodtransfusion, sexual contact, and unsafe injections. The mostcommon blood-transmitted viruses are hepatitis B virus(HBV), hepatitis C virus (HCV) and humanimmunodeficie
... Show MoreFrequent data in weather records is essential for forecasting, numerical model development, and research, but data recording interruptions may occur for various reasons. So, this study aims to find a way to treat these missing data and know their accuracy by comparing them with the original data values. The mean method was used to treat daily and monthly missing temperature data. The results show that treating the monthly temperature data for the stations (Baghdad, Hilla, Basra, Nasiriya, and Samawa) in Iraq for all periods (1980-2020), the percentage for matching between the original and the treating values did not exceed (80%). So, the period was divided into four periods. It was noted that most of the congruence values increased, re
... Show MoreThe structural division and stratigraphic estimation of the perceptible geological basin are the most important for oil and gas exploration. This study attempts to obtain subsurface geology in parts of east Nasiriya, southern Iraq using of seismic data and some adjacent well information for structural and stratigraphic interpretation. To achieve this goal, 2D seismic data in SEG-Y format were used with velocity and logging data. The seismic profile is then interpreted as a two-dimensional (time domain and depth domain) contour map, which is represented as a real subsurface geology.
Reflectors from the Mishrif and Yamama Formations (Cretaceous period) were detected. According to the structural interpretation of the sel
... Show MoreEngineering equipment is essential part in the construction project and usually manufactured with long lead times, large costs and special engineering requirements. Construction manager targets that equipment to be delivered in the site need date with the right quantity, appropriate cost and required quality, and this entails an efficient supplier can satisfy these targets. Selection of engineering equipment supplier is a crucial managerial process .it requires evaluation of multiple suppliers according to multiple criteria. This process is usually performed manually and based on just limited evaluation criteria, so better alternatives may be neglected. Three stages of survey comprised number of public a
... Show MoreThe Bouguer gravity and magnetic RTP anomalies data were used to detect the main tectonic boundaries of middle and south of Diyala Province, east Iraq. Window method was used to separate the residual anomalies using different space windows for the Bouguer and Magnetic RTP maps. The residual anomaly processed in order to reduce noise and give a more comprehensive vision about subsurface lineaments structures. Results for descriptive interpretation presented as contour maps in order to locate directions and extensions of lineaments feature which may interpret as faults. The gradient technique is used for depth estimation of some gravity source which shows that the sources depth range between (13.65
... Show MoreYamama Formation is an important sequence in southern Iraq. Petrographic analysis was used to determine and analyze the microfacies and pore types. The diagenetic processes and the impacts on the petrophysical properties of the rocks were also identified. The petrographic identification was based on data of 250 thin sections of cutting and core samples from four wells that were supplied by the Iraqi Oil Exploration Company (O.E.C). The present study focuses on the depositional environment and the microfacies analysis of Yamama Formation. The results revealed several types of microfacies, including peloidal wackestone-packstone, algal wackestone-packstone, bioclastic wackestone-packstone, fo
... Show MoreThe meteorite with a single total mass of 630 gm as a visible meteorite has fallen on 22 March 2021, at 10:00 a.m. in Al-Sherqat subdistrict within Salah Al-Din, northern Iraq; and therefore, was named Al-Sherqat meteorite by the authors. It is characterized by a uniform structure of coherent and medium degree of malleability. It is of a well-crystalline structure and not homogeneous in composition. The Al-Sherqat meteorite is composed of metallic phases of 7.6 gm/cm3 density exhibiting an oriented intergrowth of kamacite (α-FeNi) with taenite showing a Widmanstätten pattern on an etched polished section with the finest octahedrite kamacite bandwidth of less than 0.2 mm. It is composed of Fe (86.9 wt%), Ni (9.63 wt%), P (1.31 wt%)
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