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 current research aims to verify the impact of digital leadership as an independent variable, in the effectiveness of crisis management as a response variable through centralizing strategic vigilance in the faculties of the University of Baghdad and its departments, and to investigate the level of interest of its leaders and subordinates in research variables, as well as coming up with recommendations that contribute to strengthening the practices of the three variables. In the university under study, and based on the researcher’s interest to diagnose the influence relationship between the variables, because of their importance in the university’s headquarters and its members on the one hand, and its refl
... Show MoreThis research aims to give a splitting structure of the projective line over the finite field of order twenty-seven that can be found depending on the factors of the line order. Also, the line was partitioned by orbits using the companion matrix. Finally, we showed the number of projectively inequivalent -arcs on the conic through the standard frame of the plane PG(1,27)
In the current research, we investigated the absorption spectrum for R590 and C480 dyes in ethanol solvent for different dye solution concentrations of 10-4, 10-5 and 10-6M. These dyes have been prepared and studied before and after gamma irradiation (first, second ionization) using cesium-137 source with absorbed doses of 18.36 Gy (time exposure of 10 days) and 73.44 Gy (with time exposure of 40 days). We noticed that the absorption intensity was decreased with decreasing concentration, before gamma irradiation while the absorption spectrum peak shifted towards the short wavelength (blue shift). It was also found that the intensity of absorption spectrum increased and shifted the absorption spectrum peak towards the long wavelength (red
... Show MoreIn this study, bauxite and modified bauxite /polymer, which were prepared as an adsorbent surfaces to adsorption of the tetracycline from aqueous solutions. A series of adsorption experiments were conducted to determine the equilibrium time and temperature effect on the adsorption process. The results showed that adsorption was agreed with the Freundlich equation model for the surface of the bauxite. As for the modified bauxite surface, the results were consistent with the Langmuir equation model. The values of the basic thermodynamic functions of the adsorption process were calculated, so the process of adsorption was founded spontaneous and endothermi
This paper details the process of designing, analysing, manufacturing, and testing an integrated solid-state hydrogen storage system. Analysis is performed to optimise flow distribution and pressure drop through the channels, and experimental investigations compare the effects of profile shape on the overall power output from the fuel cell. The storing of hydrogen is given much attention in the selection of a storage medium, and the effect of a cooling system to reduce the recharging time of the hydrogen storage vessel. The PTFE seal performed excellently, holding pressure over 60 bar, despite requiring changing each time the cell is opened. The assembly of the vessel was simple and straightforward, and there was no indication of pressure
... Show MoreThis study has investigated the effect of jaundice on some
hematological and biochemical paramenters in male and female. The results have shown significant decrease in Hemoglobin concentration, packed cell volume, white blood cell count and platelet count. The biochemical parameters results have shown significant increase in prothrombine time, level of total bilirubin, Aspartale transminase and Alanin trans aminase in the serum of male and femal.