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 myeloid leukemia (CML) is a stem cell disorder associated with an acquired chromosomal abnormality, Philadelphia chromosome (Ph), which arises from the reciprocal translocation of part of long arm of chromosome 9, in which proto-oncogene ablson gene (abl) is located, to long arm of chromosome 22, in which break point cluster region gene (bcr) is located. The bcr-abl fusion gene can be detected using several molecular methods. For its simplicity, rapidity, and sensitivity, Reverse Transcriptase-Polymerase Chain Reaction (RT-PCR) is one of the most common techniques used for analyzing whether a target gene is being expressed or not.
Patients and methods: Venous blood (VB) sample from hem
The aim of this study to determine the genetic distance and relationship among some Iraqi date palm cultivars by using the Random Amplified Polymorphic DNA (RAPD) technique. Molecular analysis was performed by using 10 random primers. These primers produced 176 fragment lines across 14 cultivars, Of these, 166 or 94.3% were polymorphic. The size of the amplified bands ranged between 200-2250 bp. The genetic polymorphism value of each primer was determined and ranged between 7.5-16.9%. In terms of unique banding patterns, the most characteristic banding pattern was for the Barhee cultivar with primer OP-M06 and for the Khadhrawy Mandily cultivar with primer OP-C02. Genetic distance values ranged from 0.868 to 0.125 among studied date palm
... Show MoreBackground: The aim of this study was to evaluate and compare the apical microleakage around retrograde cavities prepared with ultrasonic technique and filled with (Biodentineâ„¢) Materials and methods: 40 extracted single rooted human permanent maxillary teeth with mature apices were selected. The roots were prepared chemo-mechanically using k-files with crown-down technique and then obturated with lateral condensation gutta-percha technique. Teeth were divided into four main groups according to the cavity preparation method either manual or ultrasonic technique: Group A (n=10): A class I retrograde cavity at root end was prepared with traditional handpeice equipped and placement of Biodentine with manual condensation. Group B (n=10):
... Show MoreRecently, bitter leaf (Vernonia amygdalina) was found to prevent petroleum – induced toxicities on the kidney whereas it potentiates the toxic effect of petroleum adulterated diet on the testes of animal model. This differential action has elicited further inquest into the role of bitter leaf extract in other organs in the midst of petroleum affronts. The hepatoprotective ability of Vernonia amygdalina methanol extract (VAME) is the objective of this investigation. Administration of VAME significantly (P <0.05) reduced serum liver function indices relative to the control. In addition, the activities of liver oxidative enzymes, energy metabolizing enzymes and oxidative stress indices altered by crude oil
... Show MoreLanguage is a vehicle for social values and ideologies that a man intends or attempts to express. Dramatic texts are one of the discursive practices that embody values and ideologies. What is expressed in dramatic text is deliberate because it is meant to affect other’s values, trends and ideologies in one way or another. Such ideologies and values are not explicit. To bring them out requires putting language under scrutiny to unveil what is implied. The present study attempts to analyze a dramatic script entitled Advice to Iraqi Women by the British playwright Martin Crimp in an attempt to unveil the intended political ideologies underlying the text. The title reflects a political aspect embedded in the word “Iraqi” that
... Show MoreThis paper tackles methods of teaching conversation in Russian to students speaking Arabic. It analyses the differences between the two languages, as well as the difficulties and major errors faced by Arabic speakers studying Russian. Particularly, it looks at the difficulty of transforming spoken language. Finally, the paper suggests ways for teaching spoken language and treating the reasons behind making errors.
Аннотация
Данная статья рассматривает методы преподавания говорения на русском языке для носителей арабского яз
... Show MoreWe have designed, fabricated and studied the vertical axis wind turbine and its characterization. The system has been locally designed to pump water. It is considered as a one of the best options for low speed wind. The turbine has eight blades , each blade is 1.8m in length, and the area dimension of the turbine 3.6 m2 . were investigated the best characterization of the system at low wind speed are Power turbine depends on the wind speed. It was 280 Watt at 6m/s and 160 watt at 5m/s , and the power after the turbine decreasing to factor 1/3. The system torque was 20 N.m , Power coefficient cap 0.29 , Tip speed ratio 0.46. It is suitable to be used in Iraq region , and low cost for get the wat
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