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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
Wed Dec 13 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
The The Predictive Role of Sociodemographic Factors in Nurses' Psychological Hardiness
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Objective(s): The study aims to identify the role of sociodemographic factors in predicting the level of psychological hardiness of nurses.

Methodology: A descriptive correlational study conducted in the Medical City hospitals in the city of Baghdad during the period from November 1, 2022 to May 1, 2023 on a sample of 156 male and female nurses.  The validity of the quest

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Publication Date
Sun Jan 01 2017
Journal Name
Iraq Journal Of Agricultural Research
THE COMPARATIVE STUDY OF THE TOTAL COSTS AND NET REVENUE OF DIFFERENT TILLAGE SYSTEMS USING TWO TYPES OF SEEDLINGS IN THE PRODUCTION OF BARLEY GREEN VARIETY SAMEER IN THE GYPSUM SOILS
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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
The Effectiveness of Combining the Meanings of Grammatical Tools in Understanding the Arabic Sentence A study of Some Linguistic Evidences
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abstract

The grammatical tools (the letters of meanings) are of great importance in understanding the meanings of the Arabic sentences,

This research is a simple attempt to show how our venerable scholars employed the meanings of these tools when they interpreted the linguistic evidence, that is, the grammatical structure largely depends on the tool in forming the meaning within the sentences and employing the meanings of these grammatical tools in explaining the linguistic evidence by clarifying their significance in the contexts of their use and effectiveness. Synthesis of the meanings of grammatical tools is an important tool in understanding the linguistic structure in order to reveal its meaning.

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Scientific Thinking Controls under the Light of Ibrahim Story in the Holy Qur’an
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This study aims at identifying thinking, its aspects, controls, thinker’s characteristics, and the attempts that followed by Ibrahim’s people. This was achieved under Ibrahim’s story, (peace and blessing be upon him), in the Holy Qur’an. The study used the descriptive method through induction and deduction. The study reached the following results: thinking is an organized reasonable human action, which includes all human life in the fields of science, knowledge, and calling for Allah. It depends on remembering what is already in the memory and it should be subjected by revelation and Islamic legislation. The study illustrated that the most important thinking controls are monotheism, piety, Islamic legislation, the Holy Qur’an,

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Analysis of Regional Development in Abu Ghraib Municipality within the Available Sources
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The judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Optical patterns and aesthetic values in the halls of events: رواء مصطفى خلف
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current research Cares about study patterns of optical and aesthetic values in the halls of occasions (weddings) because of their importance in providing an atmosphere of joy. The problem was through the study of light and its impact on the receiver and found a researcher that interior spaces allocated to the halls inappropriate in terms of functional and aesthetic so necessitated the need to study this phenomenon in order to be addressed through the study of light and its impact on the users of those spaces where research aims to current detection properties patterns optical in the internal spaces of the halls and identify some of the aesthetic values of the lighting for the interior spaces.The search consists of four chapters, the firs

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Organizational monitoring and reflex of suffacation of work . An opinions study of sample workers in manufacturing of Isphelt dohuk
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The study aims to determine the organizational monitoring mechanism in target organization as well as knowing the suffocation of work. The study depends on a questionnaire as a tool of collecting data on distributed random sample involved (45) person from different   levels in manufacturing isphelt Dohuk. The study depends on some hypothesis, the most significant one is that there is not impact of organizational monitoring of suffocation especially on the target organization.

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Relationship Between the Above-Ground Biomass and the Vegetation Cover Indices at Different Salinity Levels
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Abstract<p>The current study was carried out to find out the relationship between the Above-Ground Biomass and the spectral vegetative indices (Normalized Difference Vegetation Index, Soil Adjusted Vegetation Index, Difference Vegetation Index) (NDVI, SAVI, DVI) for soils with different salinity levels. Al Salamiyat Project was chosen as a study area located at an altitude of 34 m above sea level and within the geographical coordinates (E 44°.09´13.65´´ N 33°.25´ 07.87´´ and E 44°.17´ 46.03´´ N 33°.2l´40.72´´), with a total area of 14265 Dunum. Surface and subsurface soil samples were chosen from the study area and according to the previously defined salinity units, except for th</p> ... Show More
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Publication Date
Wed Feb 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Prevalence and severity of molar-incisor hypomineralisation with relation to its etiological factors among school children 7- 9 years of Al-Najaf governorate
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Background: Molar Incisor hypomineralisation (MIH) is one of the biggest challenges with great clinical interest. Currently, the etiology of MIH remains unclear. There is no previous study concerning school children aged 7 – 9 years in Al-Najaf governorate in order to estimate the prevalence and severity of molar incisor hypomineralisation and the possible associated risk factors. This study aimed to estimate the prevalence, severity and the possible associated etiological factors of molar incisor hypomineralisation and also to study the correlation between body mass index and molar incisor hypomineralisation. Material and Methods: Across sectional study conducted at Al-Najaf Governorate. A total of 600 children were enrolled those

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Study of Antibacterial Activity of a New Schiff Base Ligand and Its Complexes with Co(II), Ni(II), Cu(II), Cd(II) and Hg(II) Metal Ions
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Some coordination complexes of Co(??), Ni(??), Cu(??), Cd(??) and Hg(??) are reacted in ethanol with Schiff base ligand derived from of 2,4,6- trihydroxybenzophenone and 3-aminophenol using microwave irradiation and then reacted with metal salts in ethanol as a solvent in 1:2 ratio (metal: ligand). The ligand [H4L] is characterized by FTIR, UV-Vis, C.H.N, 1H-NMR,13C-NMR, and mass spectra. The metal complexes are characterized by atomic absorption, infrared spectra, electronic spectra, molar conductance, (C.H.N for Ni(??) complex) and magnetic moment measurements. These measurements indicate that the ligand coordinates with metal (??) ion in a tridentate manner through the nitrogen and oxygen atoms of the ligand, octahedral structures

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