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.
In this work, a pollution-sensitive Photonic Crystal Fiber (PCF) based on Surface Plasmon Resonance (SPR) technology is designed and implemented for sensing refractive indices and concentrations of polluted water . The overall construction of the sensor is achieved by splicing short lengths of PCF (ESM-12) solid core on one side with traditional multimode fiber (MMF) and depositing a gold nanofilm of 50nm thickness on the end of the PCF sensor. The PCF- SPR experiment was carried out with various samples of polluted water including(distilled water, draining water, dirty pond water, chemical water, salty water and oiled water). The location of the resonant wavelength peaks is seen to move to longer wavelengths (red shift)
... Show MoreLocalization is an essential demand in wireless sensor networks (WSNs). It relies on several types of measurements. This paper focuses on positioning in 3-D space using time-of-arrival- (TOA-) based distance measurements between the target node and a number of anchor nodes. Central localization is assumed and either RF, acoustic or UWB signals are used for distance measurements. This problem is treated by using iterative gradient descent (GD), and an iterative GD-based algorithm for localization of moving sensors in a WSN has been proposed. To localize a node in 3-D space, at least four anchors are needed. In this work, however, five anchors are used to get better accuracy. In GD localization of a moving sensor, the algo
... Show MoreAny software application can be divided into four distinct interconnected domains namely, problem domain, usage domain, development domain and system domain. A methodology for assistive technology software development is presented here that seeks to provide a framework for requirements elicitation studies together with their subsequent mapping implementing use-case driven object-oriented analysis for component based software architectures. Early feedback on user interface components effectiveness is adopted through process usability evaluation. A model is suggested that consists of the three environments; problem, conceptual, and representational environments or worlds. This model aims to emphasize on the relationship between the objects
... Show MoreThe printed Arabic character recognition are faced numerous challenges due to its character body which are changed depending on its position in any sentence (at beginning or in the middle or in the end of the word). This paper portrays recognition strategies. These strategies depend on new pre-processing processes, extraction the structural and numerical features to build databases for printed alphabetical Arabic characters. The database information that obtained from features extracted was applied in recognition stage. Minimum Distance Classifier technique (MDC) was used to classify and train the classes of characters. The procedure of one character against all characters (OAA) was used in determination the rate
... Show Moren this paper , we prove that if T is a 2-torsion free triangular ring and be a family of additive mapping then satisfying is a higher centralizer which is means that is Jordan higher centralizer on 2-torsion free triangular ring if and only if is a higher centralizer and also we prove that if be a family of additive mapping satisfying the relation Σ , Then is a higher centralizer.
Carbon nanotubes are an ideal material for infrared applications due to their
excellent electronic and photo electronic properties, suitable band gap, mechanical
and chemical stabilities. Functionalised multi-wall carbon nanotubes (f-MWCNTs)
were incorporated into polythiophen (PTh) matrix by electro polymerization
method. f-MWCNTs/ PTh nanocomposit films were prepared with 5wt% and
10wt% loading ratios of f-MWCNTs in the polymer matrix. The films are deposited
on porous silicon nanosurfaces to fabricate photoconductive detectors work in the
near IR region. The detectors were illuminated by semiconductor laser diode with
peak wavelength of 808 nm radiation power of 300 mW. FTIR spectra assignments
verify that t
Tracking moving objects is one of a very important applications within the computer vision. The goal of object tracking is segmenting a region of interest from a video scene and keeping track of its motion and positioning. Track moving objects used in many applications such as video surveillance, robot vision, and traffic monitoring, and animation. In this paper a four-wheeled robotic system have been designed and implemented by using Arduino-Uno microcontroller. Also a useful algorithms have been developed to detect and track objects in real time. The main proposed algorithm based on the kernel based color algorithm and some geometric properties to tracking color object. Robotic system is a compromise of two principal parts which are th
... Show MoreThe average concentration of radionuclide’s in the various banana samples were collected from being the most popular markets in Baghdad city - Iraq were measured by use Sodium Iodide Thallium [NaI(Tl)] detector. The radionuclide’s observed with reliable regularity belonged to the series-decay naturally occurring radionuclide’s headed by 232U and 232Th as well as the non-series nuclide, 40K and 137Cs. The average concentration of 40K was found the least average concentration value recorded as876.74625Bq kg-1.The average concentration of 238U was 28.6425Bqkg-1for ²³²Th, it was found to have the average concentration 14.1805 Bqkg-1. The cesium concentration in the sample was found in the healthy range.