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.
An experimental study was carried out to improve the surface roughness quality of the stainless steel 420 using magnetic abrasive finishing method (MAF). Four independent operation parameters were studied (working gap, coil current, feed rate, and table stroke), and their effects on the MAF process were introduced. A rotating coil electromagnet was designed and implemented to use with plane surfaces. The magnetic abrasive powder used was formed from 33%Fe and 67% Quartz of (250µm mesh size). The lubricant type SAE 20W was used as a binder for the powder contents. Taguchi method was used for designing the experiments and the optimal values of the selected parameters were found. An empirical equation representing the r
... Show MoreShabak is one of minority related to Kurdish nation , speaking Bajalan variety especially Goran Dialect.
This study is a historic and diactological study about Kurdish Bajalan variety.The study is composed an introduction and tw0 chapters. The first chapter talks about Bajalan variety , and it has two axes . In the first axe , I talk about the geography of Bajalan variety and in the second axes the map of goran dialect . The second chapter is about Shabak variety and it is constituted of three axes : The first section is about Shabak variety , in the second section is allocated to the domicile of Shabak variety and in the third section , talks about the saint of shabak and in the end the
... Show MoreIn This study a comparison between Proteus mirabilis DNA and Candida albicans DNA in Arthritis. Fourteen Proteus isolates (11.6%) were collected from 120 specimens collected from midstream urine of patients of both sex and different ages attending different hospitals in Baghdad. Antibiotic sensitivity assay showed that All Proteus mirabilis recovered from UTI developed multidrug resistance and variable degree of resistance. Histopathological changes in model treated with Proteus mirabilis DNA revealed congestion, inflammatory cells infiltration, oedema, hemorrhagic exudates as well as necrotic cells. Furthermore, articular joints damage has been noticed with articular tissue in ligament and lining epithelium. In addition, an aggregation
... Show MoreHumans are exposed to nuclear radiations every day, and these radiations are both natural and artificial. When the body tissues are exposed to nuclear radiation, free radicals are formed, which are responsible for cancer development. In this research, silver nanoparticles were synthesized by electrical explosion wire method. Nanoparticles were added to deionized water that contained free radicals before and after exposure to gamma rays. The obtained results indicate that the silver nanoparticles have antioxidant potential through possessing free radical scavenging activity, as they can donate electron to free radicals and become neutralize. Then, these nanoparticles were injected to mice before and after their irradiation with gamma ray.
... Show MoreGlutathione S-transferases (GSTs) are enzymes that included, in a more range of detoxifying reactions by conjugation of glutathione, to electrophilic material. Polymorphisms n the genes that responsible of GSTs affect, the function of the GSTs. GSTs play an active role in protection of cell against oxidative stress mechanism. Polymorphisms of GSTP1 at codon 105 amino acids forms GSTP1 important site for bind of hydrophobic electrophiles and the substitution of Ile/Val affect substrate specially catalytic activity of the enzyme and may correlate with reach to different diseases in human like diabetes mellitus type2 disease. Correlation between these polymorphisms and changes in the parameters file of diabetic patients has also bee
... Show MoreModern automation robotics have replaced many human workers in industrial factories around the globe. The robotic arms are used for several manufacturing applications, and their responses required optimal control. In this paper, a robust approach of optimal position control for a DC motor in the robotic arm system is proposed. The general component of the automation system is first introduced. The mathematical model and the corresponding transfer functions of a DC motor in the robotic arm system are presented. The investigations of using DC motor in the robotic arm system without controller lead to poor system performance. Therefore, the analysis and design of a Proportional plus Integration plus Divertive (PID) controller is illustrated.
... Show MoreIn this paper, third order non-polynomial spline function is used to solve 2nd kind Volterra integral equations. Numerical examples are presented to illustrate the applications of this method, and to compare the computed results with other known methods.
In this paper, the dynamic behaviour of the stage-structure prey-predator fractional-order derivative system is considered and discussed. In this model, the Crowley–Martin functional response describes the interaction between mature preys with a predator. e existence, uniqueness, non-negativity, and the boundedness of solutions are proved. All possible equilibrium points of this system are investigated. e sucient conditions of local stability of equilibrium points for the considered system are determined. Finally, numerical simulation results are carried out to conrm the theoretical results.
In this paper a stage structure prey-predator model with Hollimg type IV functional response is proposed and analyzed. The local stability analysis of the system is carried out. The occurrence of a simple Hopf bifurcation and local bifurcation are investigated. The global dynamics of the system is investigated with the help of the Lyapunov function. Finally, the analytical obtained results are supported with numerical simulation and the effects of parameters system are discussed. It is observed that, the system has either stable point or periodic dynamics.
Adsorption of lead ions from wastewater by native agricultural waste, precisely tea waste. After the activation and carbonization of tea waste, there was a substantial improvement in surface area and other physical characteristics which include density, bulk density, and porosity. FTIR analysis indicates that the functional groups in tea waste adsorbent are aromatic and carboxylic. It can be concluded that the tea waste could be a good sorbent for the removal of Lead ions from wastewater. Different dosages of the adsorbents were used in the batch studies. A random series of experiments indicated a removal degree efficiency of lead reaching (95 %) at 5 ppm optimum concentration, with adsorbents R2 =97.75% for tea. Three mo
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