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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
Sun May 07 2017
Journal Name
Al. Qadisiya Journal For The Sciences Of Physical Education
Effect of stretching exercises on the muscles of the body in the development of the length and frequency of the strike of the arms free swimming for students of faculties of physical education and sports sciences
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م. د. ولاء طارق حميد, Al. Qadisiya journal for the Sciences of Physical Education, 2017

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Publication Date
Mon Mar 03 2014
Journal Name
Hammurabi Journal For Studies
Israel and the Quest for Regional Instability (Egypt, Iraq, Syria)
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Abstract: Israel formulated its security theory, which it established on the "pretext of war", meaning converting any Arab action that Israel deems a threat to its security, into a pretext to ignite the fuse of war, considering this a violation of an existing situation, and then it initiates preventive and pre-emptive attacks, then immediately turns into transfer the war to the enemy's land, to achieve a quick solution by (destroying the enemy), occupying its lands, and benefiting of the advantage of working on (internal lines against an enemy) working on external lines, and ending the war quickly, before the major powers intervene to impose a ceasefire

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The effect of using cognitive strategies on mathematical competence among Fourth Scientific students
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The research aims to find out the impact of cognitive strategies in the mathematical competence of the students of the fourth scientific in the preparatory mahmoudiyah in the Directorate General of The Education of Karkh 2. A post-test of the mathematical competence prepared by (Jassim, 2018) was applied to the sample of (65) students, distributed into two groups of (33) students as experimental group and (32) students as a control group. The results found there are significant differences between the experimental group and the control group in testing the mathematical competence of students for the experimental group.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Influence of the annealing time on the structural properties for Flash evaporated InSb films
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Indium Antimonide (InSb) thin films were grown onto well cleaned glass substrates at substrate temperatures (473 K) by flash evaporation. X-ray diffraction studies confirm the polycrystalline of the films and the films show preferential orientation along the (111) plane .The particle size increases with the increase of annealing time .The transmission spectra of prepared samples were found to be in the range (400-5000 cm-1 ) from FTIR study . This indicates that the crystallinity is improved in the films deposited at higher annealing time.

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Publication Date
Thu Aug 15 2019
Journal Name
Selcuk Journal Of Agriculture And Food Sciences
The Effect of Knife Clearance on the Machine Performance in Disc Type Silage Machines
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In this study, active knife and fixed knife of single-row disc silage machine has three different clearance C1, C2 and C3 (1, 3 and 5 mm) and it is tried in three different working speed V1, V2 and V3 (1.8, 2.5 and 3.7 km / h) and PTO speed (540 min-1) and machine's fuel consumption (l/h), average power consumption (kW), field energy consumption (kW/da), product energy consumption (kW/t), field working capacity (da/h), product working capacity (t/h) and Chopping size distribution characteristics of the fragmented material were determined. It has been found that knife-counter knife clearances smaller than 3 mm (1 mm) and larger (5 mm) have a negative effect on machine performance in general. In terms of fuel and power consumptions, the m

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Publication Date
Tue Jun 01 2021
Journal Name
International Medical Journal
Surface analysis of the PEKK coating on the cp ti implant using laser technique
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Objective: Evaluation of the poly ether keton keton polymer (PEKK) coating material on the commercial pure titanium disks (CP Ti) with or without laser surface structuring. Design: In vitro experimental study of PEKK polymer coated material on the CP Ti disks with or without laser surface structuring. Materials and methods: coating the surface of the commercial pure titanium (CP Ti) disks with PEKK polymer was performed via using frictional mode CO2 laser, then the samples disks analyzed by using FESEM. Results: the FESEM reveal good adherence and distribution of the PEKK coated material over the CP Ti substrate by using the frictional mode CO2 laser at 2 watt and 6 ms pulse duration. Conclusion: the frictional mode CO2 laser considered an

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Scopus (7)
Scopus
Publication Date
Thu Jul 01 2021
Journal Name
Key Engineering Materials
Observational Evidences of Double Cropping Impacts on the Climate in the Northern China Plains
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Abstract<p>The impacts of harvested cropland in the double cropping region (DCR) of the northern China plains (NCP) on the regional climate are examined using surface meteorological data and the satellite-derived normalized difference vegetation index (NDVI) and land surface temperature (LST). The NDVI data are used to distinguish the DCR from the single cropping region (SCR) in the NCP. Notable increases in LST in the period May–June are found in the area identified as the DCR on the basis of the NDVI data. The difference between the mean daily maximum temperature averaged over the DCR and SCR stations peaks at 1.27°C in June. The specific humidity in the DCR is significantly smaller than in</p> ... Show More
Scopus (13)
Scopus
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Solution of the electromechanical machining problem using the collocation method based on Bernstein polynomials
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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Study the effects of bromothymol blue material on the optical properties for polystyrene (PS).
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Films of pure polystyrene (ps) and doped by bromothymol blue material with percentages(4%) prepared by using casting technique in room temperature , the absorption and transmission spectra has been recorded in the wavelength rang (200-900)nm and calculated refractive index , reflectivity, real and imaginary parts of dielectric constant and extinction coefficient . this study has been done by recording the absorption and transmission spectra by using spectrophotometer .

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Crossref (1)
Crossref
Publication Date
Sun Jan 01 2012
Journal Name
Turkish Journal Of Physics
The influence of confinements on the photon flux spectra in amorphous silicon quantum dots
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