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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
Thu Oct 01 2020
Journal Name
Biochemical & Cellular Archives
STUDY ON ABILITY OF PROTEUS MIRABILIS ISOLATED FROM BURNS AND WOUNDS INFECTIONS TO BIOFILM FORMATION AND DETECTION URE C GENE RESPONSIBLE FOR PRODUCE UREASE ENZYME
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A total of 200 clinical samples included Burns and Wounds infections were collected from Baghdad Governorate. Results showed that rate all isolates of P. mirabilis was 31(15.5%) and rate of Burns infections was 14 (45%) and rate of wounds infection 17 (55%). Where was diagnostic based on conventional biochemical tests and confirmed by the Vitek-2 Compact system and the specific primer of the16SrRNA gene, the ability of bacterial isolates to biofilm formation to be studied. It's considered an important virulence factor in Incidence of diseases and play important role in increasing resistance to antibiotic of encased bacteria, by two methods Congo Red Agar method and Microtiter Plate method. The Congo Red Agar method showed that most isolates

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Scopus
Publication Date
Wed Jan 11 2023
Journal Name
Healthcare
Short-Term (4 Day) Effects of Oral Rinsing with Miswak and Green Tea on Gingival Crevicular Fluid Flow and IL-1β Levels: A Pilot Study
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Despite the antiplaque effect of mouth-rinsing with a combination composed of miswak (Salvadora persica L.) and green tea (Camellia sinensis var. assamica) extracts, no data are available regarding its effect on gingival tissue at the molecular level. This pilot study aimed to assess the effect of oral rinsing with this combination on gingival crevicular fluid (GCF) flow and IL-1β levels. Ten subjects rinsed with either the combination, 0.12% chlorhexidine gluconate (CHX) or distilled water without toothbrushing for 4 days after receiving baseline polishing. GCF IL-1β concentration, influx, resting volume and plaque quantity were measured at baseline and after 4 days for each intervention. No significant differences in GCF flow or

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Influence of Rotation and Inclined Magnetic Field with Mixed Convective Heat and Mass Transfer in an Inclined Symmetric Channel on Peristaltic Flow with Slip Conditions
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     In paper, we study the impact of the rotationn inclined magnetic felid and inclined symmetric channel with slip condition on peristaltic transport using incompressible non-Newtonian fluid. Slip conditions for the concentration and heat transfer are considered. We use the conditions on the fluid, namely infinite wavelength and low - Reynolds number to simplify the governed equations that described - motion flow, energy and concentration. These equations ofroblem are solved by the perturbation technique and restricted the number of Bingham to a small value to find the final expression of the stream function. The Bingham number, Brinkman number, Soret number, Dufour number, temperature, Hartman number and other parameters are teste

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
The Modern Techniques in Spatial Analysis to Isolate, Quarantine the Affected Areas and Prevent the Spread of COVID-19 Epidemic
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      COVID-19 is a disease caused by a coronavirus spread globally, including in Iraq; infections have appeared on all Iraq lands in varying proportions. Iraq is among the higher infected world countries. Forty-six infections were simulated on 23 March 2020. Injuries on the eastern side of Baghdad city and to the right side of the Tigris River, which divides the city into two parts, are a natural barrier in quarantine and easily control the movement of people from both sides.

In this study, a model was considered a scientific and practical method by following the steps of identifying infected people using the best scientific approach for the spatial process to prevent the virus from spreading. Remote sensing techniques were

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Publication Date
Sun Sep 03 2023
Journal Name
Iraqi Journal Of Computers, Communications, Control & Systems Engineering (ijccce)
Efficient Iris Image Recognition System Based on Machine Learning Approach
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HM Al-Dabbas, RA Azeez, AE Ali, IRAQI JOURNAL OF COMPUTERS, COMMUNICATIONS, CONTROL AND SYSTEMS ENGINEERING, 2023

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Orthogonal Generalized Higher k-Derivation on Semi Prime Г-Rings
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The definition of orthogonal generalized higher k-derivation is examined in this paper and we introduced some of its related results.

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Publication Date
Tue Feb 01 2022
Journal Name
Svu-international Journal Of Engineering Sciences And Applications
Water Quality Detection using cost-effective sensors based on IoT
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Publication Date
Sun Apr 01 2018
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Information Hiding using LSB Technique based on Developed PSO Algorithm
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<p>Generally, The sending process of secret information via the transmission channel or any carrier medium is not secured. For this reason, the techniques of information hiding are needed. Therefore, steganography must take place before transmission. To embed a secret message at optimal positions of the cover image under spatial domain, using the developed particle swarm optimization algorithm (Dev.-PSO) to do that purpose in this paper based on Least Significant Bits (LSB) using LSB substitution. The main aim of (Dev. -PSO) algorithm is determining an optimal paths to reach a required goals in the specified search space based on disposal of them, using (Dev.-PSO) algorithm produces the paths of a required goals with most effi

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Publication Date
Tue Jan 01 2013
Journal Name
Thesis
User Authentication Based on Keystroke Dynamics Using Artificial Neural Networks
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Computer systems and networks are being used in almost every aspect of our daily life, the security threats to computers and networks have increased significantly. Usually, password-based user authentication is used to authenticate the legitimate user. However, this method has many gaps such as password sharing, brute force attack, dictionary attack and guessing. Keystroke dynamics is one of the famous and inexpensive behavioral biometric technologies, which authenticate a user based on the analysis of his/her typing rhythm. In this way, intrusion becomes more difficult because the password as well as the typing speed must match with the correct keystroke patterns. This thesis considers static keystroke dynamics as a transparent layer of t

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Publication Date
Sat Mar 28 2020
Journal Name
Iraqi Journal Of Science
A Study on n-Derivation in Prime Near – Rings
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The main purpose of this paper is to show that zero symmetric prime near-rings, satisfying certain identities on n-derivations, are commutative rings.

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