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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
Tue Sep 06 2016
Journal Name
Al-qadisiyah Journal For Administrative And Economic Sciences
Awareness of the regulatory and administrative leadership and its role in achieving the effectiveness of the internal control system and achieve fair accountability
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The research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these reso

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Writing of a Bragg Grating on a D-shaped Optical Fiber Using the KrF Excimer Laser
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Fiber Bragg Grating has many advantages where it can be used as a temperature sensor, pressure sensor or even as a refractive index sensor. Designing each of this fiber Bragg grating sensors should include some requirements. Fiber Bragg grating refractive index sensor is a very important application. In order to increase the sensing ability of fiber Bragg gratings, many methods were followed. In our proposed work, the fiber Bragg grating was written in a D-shaped optical fiber by using a phase mask method with KrFexcimer. The resultant fiber Bragg grating has a high reflectivity 99.99% with a Bragg wavelength of 1551.2 nm as a best result obtained from a phase mask with a grating period of 1057 nm. In this work it was found that the rota

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Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of Brix 3000 and conventional restorative treatment on pain reaction during caries removal among group of children in Baghdad city
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Background: Pain and the usage of local anesthetic agents are still real problem in pediatric dentistry, for these reasons, the use of minimal invasive dentistry (MID) in regard to the patient comfort is important especially for children, anxious and uncooperative patients. Chemomechanical caries removal (CMCR) methods involve the selective removal of the carious dentine hence it avoided the painful removal of the sound dentine and the anxiety resulted due to the vibration of the hand piece which is also decreased thus it appears to be more acceptable and comfortable to the patient. Aims of this study: This study was conducted among group of children to assess and compare the anxiety rating scale (during and after treatment) between the

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
The dramatic act and its transformations in the Iraqi theatrical show "Black Astronomy play as a sample"
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The subject of the act and its transformations in the presentation is of great importance at the level of study, analysis and interpretation, and through that the researcher adopted the following title (The Dramatic Act and Its Transformations in the Iraqi Theatrical Show). The play of Black Astronomy was chosen as a sample for analysis, and the aim of the research came in order to achieve a special knowledge of the extent of the transformation that occurred between the dramatic structure of the act and theatrical embodiment and its multiple elements of operation in the Iraqi theatrical shows. It was limited to the show of the Iraqi theater in the year (2020) and included the theoretical framework that accommodated three sections. As for

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Artistic Features Of Re-Writing The Novel "On The Eve, on The Eve" By YevgueniBobov: As an Example: Жанровые Особенности Ремейка (На Материале Романа Е. Попова «Накануне Накануне»)
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 The paper tackles two topics. The first is about the term "Ремейк" which is very common in contemporary Russian literature; it has counterparts such as " Обработка" and " Переделка", where these two may indicate any of the following meanings (remake, reformulate, rewrite, treatment, modification, change). It has been shown that this term does not have a stable definition. Also, the role of this term in literary studies has been mentioned along with how it has come to its peak of use in post-modern literature.

The second is that I have taken a sample of well-known works in Russian literature " On the Eve, On the Eve " by the contemporary Russian writer YevgueniBobov, and shown the effort of the writer

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Some New Results on Lucky Labeling
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Czerwi’nski et al. introduced Lucky labeling in 2009 and Akbari et al and A.Nellai Murugan et al studied it further. Czerwi’nski defined Lucky Number of graph as follows: A labeling of vertices of a graph G is called a Lucky labeling if  for every pair of adjacent vertices u and v in G where . A graph G may admit any number of lucky labelings. The least integer k for which a graph G has a lucky labeling from the set 1, 2, k is the lucky number of G denoted by η(G). This paper aims to determine the lucky number of Complete graph Kn, Complete bipartite graph Km,n and Complete tripartite graph Kl,m,n. It has also been studied how the lucky number changes whi

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Social capital and the extent of its contribution to enhancing the management of excellence: An applied study at Azadi Hospital / Duhok
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The study aimed to reveal the role of social capital represented by its dimensions (structural, relational, and cognitive) in strengthening the management of excellence in Azadi Hospital / Duhok. In order to reach the goal of the study, the study variables were highlighted in theory through framing concepts and literary contributions for researchers in this field, In the field, the questionnaire was used as a basic tool to collect data from the individuals in the research sample who were represented by officials and individuals working from administrators and technicians, as (120) forms were distributed to the respondents, and (110) were retrieved from them in a way that is valid for analysis. Several statistical methods have bee

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Authority control and its role in uniting old arabic authors entries at the Central Library of the University of Baghdad and the Al-Mustansiriya: A Comparative Study
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The research aims to identify the positives formulation entrances authors depending on the setting retaining the names of the authors of Arab veterans and cons of setting the entrances to Arab authors ancient depending on the nickname by desktop diligence without reference to a setting retaining the potential to benefit other libraries disciple of retaining existing in sober university libraries. Use the survey method and adopted a questionnaire distributed to the research sample consisting of employees working in the libraries in question and the total number of forms that have been distributed (50) form .tousel search phrase conclusions from them .

1-The lack of authority control depends on it to find a

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
The Effect of Different Types of Aggregate and Additives on the Properties of Self-Compacting Lightweight Concrete
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The major aim of this research is study the effect of the type of lightweight aggregate (Porcelinite and Thermostone), type and ratio of the pozzolanic material(SF and HRM) and the use of different ratios of w/cm ratio(0.32 and 0.35) on the properties of SCLWC in the fresh and hardened state. SF and HRM are used in three percentage 5%,10%, and 15% as a partial replacement by weight of
cement for all types of SCLWC. The requirements of self-compatibility for SCC are fulfilled by using the high performance superplasticizer (G51) at 1.2liter per 100 kg of cement. The values of air dry density and compressive strength at age of 28 days within the limits of structural lightweight concrete. The air dry density and compressive strength at a

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Publication Date
Wed Nov 28 2018
Journal Name
Iraqi Journal Of Science
Study the of effect of micro and nanoCadmium Oxide on the hardness test of (epoxy-polyurethane) blend
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This research includes using epoxy resin and polyurethane resin to form a blend (EP+PU)  with different resin ratios (90 – 10)%, (80 – 20)%, (70 – 30)%, and (60 – 40)% to achieve best ratio for impact strength as a function of better toughness; then reinforced with micro and nano (CdO) with weight fraction (0.02, 0.04, 0.06, 0.08). Mechanical properties were studied including hardness before and after exposure to UV irradiation. Results showed that the composite (nano CdO+ blend) had better properties compared with (micro CdO+ blend) composite. Also hardness show increases with increasing the weight fraction for all samples.

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