Preferred Language
Articles
/
jeasiq-2059
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Effect of Carbon Nanoparticles on the Performance Efficiency of a Solar Water Heater
...Show More Authors

Carbon nanoparticles are prepared by sonication using carbon black powder. The surface morphology of carbon black (CB) and carbon nanoparticles (CNPs) is investigated using scanning electron microscopy (SEM). The particles size ranges from 100 nm to 400 nm for CB and from 10 nm to 100 nm for CNPs. CNPs and CB are mixed with silicon glue of different ratios of 0.025, 0.2, 0.05, and 0.1 to synthesis films. The optical properties of the prepared films are investigated through reflectance and absorbance analyses. The ratio of 0.05 for CNPs and CB is the best for solar paint because of its higher solar water heater efficiency and is then added to the silicon glue . Temperature of cold water and temperature of hot water in storage tank were ta

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun May 12 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Quenching Media Variations on the Mechanical Behavior of Martensitic Stainless Steel
...Show More Authors

The purpose of this study is designate quenching and tempering heat treatment by using Taguchi technique to determine optimal factors of heat treatment (austenitizing temperature, percentage of nanoparticles, type of base media, nanoparticles type and soaking time) for increasing hardness, wear rate and impact energy properties of 420 martensitic stainless steel. An (L18) orthogonal array was chosen for the design of experiment. The optimum process parameters were determined by using signal-to-noise ratio (larger is better) criterion for hardness and impact energy while (Smaller is better) criterion was for the wear rate. The importance levels of process parameters that effect on hardness, wear rate and impact energy propertie

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Effect of Gas Mixture on the Output Characteristics of a CW CO2 Laser
...Show More Authors

In this work, the effect of partial amounts of gases in gas mixture of a CW CO2 laser on the output power was investigated. Also their effect on the condition determining the glow-discharge self-sustaining required for pumping the active medium was studied. Two fit relations were derived to predict the output laser power and the electric field to unit pressure ratio as functions to the partial amounts of gases. Results presented in this work could be used fruitfully to determine some of the optimum operational conditions of glow-discharge low-power CW CO2 lasers.

View Publication Preview PDF
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Use of chickpea soaking water in dough fermentation and its effect on quality properties of loaf bread
...Show More Authors

This study was carried out to investigate the possibility of chickpea soaked water as a substitute for yeast in dough fermentation and its effects on sensory properties of the laboratory loaf bread. Chickpea was soaked for 24,48 and 72 hours at room temperature and used in proportion with or without yeast in dough fermentation . The results revealed that , as the percentage of soaked chickpea water substitution increased, the volume of the produced loaf bread decreased as compared with the control treatment (only yeast ).Best results were obtained by using soaked chickpea water for 24 hours in proportion of 1:1 soaked chickpea water : yeast regarding the sensory properties ,volume and leavening of the loaf bread.
Keywords: chickpea so

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Electronic System Based on Cloud Computing to Develop Electronic Tasks for Students of the University of Mosul
...Show More Authors

The present research aims to design an electronic system based on cloud computing to develop electronic tasks for students of the University of Mosul. Achieving this goal required designing an electronic system that includes all theoretical information, applied procedures, instructions, orders for computer programs, and identifying its effectiveness in developing Electronic tasks for students of the University of Mosul. Accordingly, the researchers formulated three hypotheses related to the cognitive and performance aspects of the electronic tasks. To verify the research hypotheses, a sample of (91) students is intentionally chosen from the research community, represented by the students of the college of education for humanities and col

... Show More
View Publication Preview PDF
Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Educational Policies in Singapore and their Reflections on Development
...Show More Authors

Singapore has invested its human resources for the development of the country since earlier times, so it has directed attention to the education sector. Education and development complement each other, as investment in education has contributed over several years to the development of Singapore economy and has made it one of the strongest economies in Asia and the world. Despite the obstacles that faced educational policies in Singapore, the presence of a wise leadership capable of overcoming difficulties and solving them, and providing the appropriate atmosphere for the development of education has contributed significantly to making it one of the most advanced educational systems in the world, and making this system the main pillar for

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Clinical and Histopathological Study on Dog's Tumors in Iraq
...Show More Authors

The study was conducted on twenty dogs from variety breeds to estimate the
incidence of tumor mass and determine the risk factors of survey to cases of a year
in veterinary hospital in Baghdad. The most common clinical signs were, ulceration,
bleeding into lesions in addition to drowsiness, anorexia, fever and the others were
depended tumor's location in dog's body like lameness, lacrimation and bloody
constipation etc.
The results showed 70% of the infected dogs were working with military forces
and 30% of them were pet dogs and we found that the highest percentage of tumor
accrued in dogs aged more than 10 years and the females recorded 60% of infection.
Terrier breed had the highest percentage of infection (

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Classification of soil infiltration rate depending on the Hydrological soil group map South East Iraq
...Show More Authors

The study area is located in the East of Missan governorate, southeast of Iraq between (32°'29.52" – 32°37'30") latitude and (46°46'21.16" – 47°58'53.52")longitude. It encompasses an area of (1858 ) with elevation ranges from 8 to 165m. Soil is a natural body that exists as part of the pedosphere and which performs four important functions. It is a medium for plant growth and a means of water storage, supply and purification. The spatial mapping of soil usually involves delineating soil types that have identifiable characteristics. The delineation is based on many factors such as geomorphologic origin and conditions under which the soil is formed. Hydrologic soil group (HSG) refers to the classification of soils based on their ru

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2013
Journal Name
Advances In Physics Theories And Applications
Studying the effects of Industrial Wastes on Tigris water in Al- Grea't City-Baghdad-Iraq
...Show More Authors

Tigris River is one of the main important surface water resources in Iraq. This necessitates continuous study of its quality . The present study is concerned with the characteristics and quality of Tigris water passing through in Baghdad city. (eight) samples were collected from the river in the area Grea't City. The study periods were carried over four season, which has been sampled once represent the every season. First sampling 12-11-2012 represent the autumn season The second sampling 20-1-2013 to represent the winter season. The third in 25-3- 2013 to represent the Springer season. The fourth during 29-5-2013 to represent the summer spring season. In order to specify the water quality, a group of physical and chemical analyses have bee

... Show More
Preview PDF
Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
The Effect of Laser And Thermal Treatment on the Hardness and Adhesion Force on the Cermet Coating By Thermal Spray Technique
...Show More Authors

Ceramic coating compose from a ceramic mixture (MgO, Al2O3) and metall (Al-Ni) were produced by Thermal Spray Technique. The mixed ratio of used materials Al:Ni (50%) and 40% of Al2O3 and 10% MgO. This mixture was spray on a stainless steel substrate of type (316 L) by using thermal spray with flame method and at spraying distances (8, 12, 16 and 20) cm, then the prepared films were treated by laser and thermal treatment. After that performing a hardness and adhesion tests were eximined. The present study shows that the best value of the thermal treatment is 1000 ℃ for 30 mint; the optimum spray distance is 12 cm and most suitable laser is 500 mJ where the microscopic and mechanical character

... Show More
View Publication Preview PDF
Crossref (1)
Crossref