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 organization and development of the irrigation system and agrarian reform in Iraq had an impact on the diversity of its methods and uses
The Arab Islamic art was best known as pure abstraction or realism distorted from what is natural. The two styles, or one of them, was the most prominent in the Islamic arts, such as decoration, photography and architecture. The analogy that was prevalent in the non-Islamic world did not have a presence equivalent the aforementioned styles despite the great openness to the cultures of different countries, which characterized that stage, which resulted from the Islamic conquests, the conversion of many people to the Islamic faith, and their migration to the Islamic cities at the time, bringing with them their arts and methods of formulation. This makes us question the influential references that invite the Arab Muslim artist to follow the
... Show MoreTechnologies of the theatre show elements get great transferring concerning the creative embodiment of its aesthetic elements including its raws, forms, parts and masses in an attempt to achieve the prin cipal expressive progress to embody the main theme of the idea and the intended subject .
This is within the criterion of supporting the way to deal with technologies (décor elements , lighting music tones vocal affects , fashion and makeup) that achieving the emagintional appropriate atmosbheres which the writer and the director of the theatre show aim to make it present and succeed by furming active participation tunches of the ability of the cinogra . phic – element dsigners in order to invlve the theatre space atmospheres in cl
What happened on the Iraq war in 2003 put the problematic about what can happen from a shift in the style of individual or collective in contemporary Iraqi art similar to what is known in the history of the modern art world.
It wanted the researcher to identify this dilemma in academic study looking for an explanation of this Alastfhamat from the entrance of the definitions shows laparoscopic destination, as it determines the address (b style in painting contemporary Aeraa before and after the war) was a comparative analysis, through a choice of two Iraqi artists who have production style known sets since before the war, in order to read the transformation that took place in art before and after their tactics, and in order to off
... Show MoreThe study aimed to identify the E-leadership practice at Princess Nora Bint Abdul Rahman University and to explore the obstacles that are facing the leaders in the implementation of E-leadership, in addition to find mechanisms to improve the practice of electronic driving at the university in light of the Corona pandemic. A descriptive analytical approach was used by depending on a questionnaire to collect the needed data. The study sample consisted of (139) heads of departments, attorneys' colleges and support Deanships universities. The study results showed that E-leadership employment recorded a medium to high degree. Especially at university, that publishing decisions electronically and uses technical means in providing its services.
... Show MoreThe depth of causative source of gravity is one of the most important parameter
of gravity investigation. Present study introduces the theoretical solve of the
intersection point of the horizontal and vertical gradients of gravity anomaly. Two
constants are obtained to estimate the depth of causative source of gravity anomaly,
first one is 1.7807 for spherical body and the second is 2.4142 for the horizontal
cylinder body. These constants are tested for estimating the depth of three actual
cases and good results are obtained. It is believed that the constants derived on
theoretical bases are better than those obtained by empirical experimental studies.
This study deals with microfacies analysis, diagenetic facies, environmental interpretations related to sequence stratigraphy for Early – Middle Miocene in selected wells within Balad (Ba-X) and East Baghdad (EB-Z) oil fields.
Seven major microfacies were recognized in the successions of the study wells, these facies were used to recognize six facies association (depositional environments) within the study oil fields: deep marine, toe of slope, open marine, restricted interior platform, evaporitic interior platform and brackish interior platform. The facies associations interpreted were based on texture and obtainable fauna.
The Early - Middle Miocene succession was deposited during two depositional cycles as a t
... Show MoreThe investment environment is the incubator for all types of domestic and foreign investments, so if their determinants are encouraging, they increase the levels of investment flows and vice versa, as there is a relationship between the nature of the investment environment and the level of investment flows, and the determinants of the investment environment are numerous and the most important of which are security and political stability, and economic and financial factors that include relative stability In the exchange rate and inflation rates, the availability of banks and their development, transparency and integrity in administrative dealings and the lack of prevalence of administrative and financial corruption, and the clari
... Show MoreAbstract:
The aim of the research is to highlight the role of electronic human resources management practices in the sustainability of knowledge capital as one of its success factors, as well as the diagnosis and interpretation of the relationship between research variables and their dimensions. The research problem is that the University of Babil implements some electronic human resources management practices not in a complete way, The level of its application and the problems it faces, as well as the extent to which these practices reflect the knowledge capital and sustainability in the university, and highlights the importance of research as it is concerned with the electronic aspects and achieve the competitive advant
... Show MoreThis paper aims to review the intellectual to the most important thought leaders administrative and strategic They both (Henry Fayol and Michelle Porter), who forward a lot of ideas that have helped countries in the advancement and progress their economies , has been drawing literature theoretical common border in Contributions ( Fayol ) philosophical and between applications ( Porter ), which reversed strategies of the three ( the leadership of the cost, differentiation, and focus ), so browse search how to apply and use the principles of Fayol in the implementation of strategies competitiveness of Porter, and stems from a problem ( ( to what extent a reflection of the principles ( Fayol) fourteen strategies (Porter ) competitiv
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