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.
Background: Chronic periodontitis is an inflammatory disease of tissues supporting the teeth. Salivary compositions have been most intensely studied as a potential marker for periodontal disease. In this study, analysis of saliva provides a simple and non-invasive method of evaluating the role of salivary IgA (s-IgA) levels in periodontal disease by detecting the level of (s-IgA) in patients with chronic periodontitis smokers and non smokers patients and correlate the mean (s-IgA) levels with clinical periodontal parameters Plaque index (PLI) gingival index (GI), probing pocket depth (PPD) and clinical attachment level (CAL). Materials and Methods: The study samples consists of (15) patients with chronic periodontitis who were non smokers (
... Show MoreIn this work, we study two species of predator with two species of prey model, where the two species of prey live in two diverse habitats and have the ability to group-defense. Only one of the two predators tends to switch between the habitats. The mathematical model has at most 13 possible equilibrium points, one of which is the point of origin, two are axial, tow are interior points and the others are boundary points. The model with , where n is the switching index, is discussed regarding the boundedness of its solutions and the local stability of its equilibrium points. In addition, a basin of attraction was created for the interior point. Finally, three numerical examples were given to support the theoretical results.
Atopic dermatitis in another word Atopic Eczema is a chronic inflammatory skin disease that effecting all ages, described by lesions of eczematous and acute itch. As the objective of this study for determine the effect of variation in TSLP, IgE, and Eosinophil levels in patients with atopic dermatitis compared with a healthy control group. The level of TSLP was almost the same between the patients and the control group, and the reason was that most of the patients were treated with anti-allergic drugs. In this study, there is a significant (P = 0.004), serum level of TSLP in atopic dermatitis patient’s pre-treatment with immunotherapy (corticosteroids and antihistamines) is compared with atopic dermatitis patients’ post-tr
... Show MorePolymer electrolytes systems compose of (PEO+KI+I2) and (PEO+RbI+I2) with different concentration, and a fixed amount of ethylene carbonate (EC) and propylene carbonate (PC) over temperatures range 293-343 K prepared by solution cast me
... Show MoreThis paper treats the interactions among four population species. The system includes one mutuality prey, one harvested prey and two predators. The four species interaction can be described as a food chain, where the first prey helps the second harvested prey. The first and the second predator attack the first and the second prey, respectively, according to Lotka-Volterra type functional responses. The model is formulated using differential equations. One equilibrium point of the model is found and analysed to reveal a threshold that will allow the coexistence of all species. All other equilibrium points of the system are located, with their local and global stability being assessed. To back up the conclusions of the mathema
... Show MoreThe effect of acute toxicity of chromium as (k2Cro4) on Simocephalus expinosus (cladocera) and Mesocyclops hyalinus (cyclopoida) was studied in the present study .Both species can be used as asutible biological indecaters. In addition Both of them are part of crustacean zooplankton.Their position in the fresh water food chain, as the cladocerans constitutes the primary consumers while cyclopoids are part of secondary consumers. To determine LC50 of chromium for the two species the following concentrations of chromium were used 1,2, 3,4, 5,6, 14,18, 22,26,28, and 30 ppm. The results showed that LC 50 o
... Show MoreIn this paper, we introduce new conditions to prove that the existence and boundedness of the solution by convergent sequences and convergent series. The theorem of Krasnoselskii, Lebesgue’s dominated convergence theorem and fixed point theorem are used to get some sufficient conditions for the existence of solutions. Furthermore, we get sufficient conditions to guarantee the oscillatory property for all solutions in this class of equations. An illustrative example is included as an application to the main results.
The activation of inflammatory cells, the release of their mediators, and the excessive production of free radicals may affect circulating lipids, but no evidence supports a role for peroxidation in the pathogenesis of Brucellosis disease. The aim of this work is to study the effect of Brucellosis on lipid profile concentration and oxidant-antioxidant status. We studied 20 Brucellosis patients (18 Females and 2 males) and 15 healthy controls (age average from 16 to 60 years old). Significant differences were noted between the serum lipids of Brucellosis patients and control group. Mean total cholesterol and low density lipoprotein cholesterol (LDL-cholesterol) concentrations were higher in patients than in control group (mean ± SE 197
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