Preferred Language
Articles
/
jeasiq-2059
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
The Effect of Expected Water Shortage on Net Primary Productivity and Rain Use Efficiency in the Tigris-Euphrates Basin
...Show More Authors

Tigris and Euphrates Rivers, originating in Turkey and cutting through both Syria and Iraq, have experienced drastic reductions in water flows in recent years due to increasing water demand, hydro-engineering projects, and climate change. The decline in water flows has led to decreased agricultural yields. Iraq reported its worst cereal harvest in a decade in 2009, indicating that with a decline in water supplies, a potential food security problem emerges. This study, therefore, addressed the effect of water availability on (1) Net Primary Productivity (NPP) and (2) Rain Use Efficiency (RUE) in the Tigris-Euphrates (T-E) basin. Results displayed that NPP increases significantly from the arid and semi-arid sites in the south to the wetter

... Show More
View Publication
Publication Date
Wed Apr 26 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Bacterial Causes Conjunctivitis in Children, Study the Resistance to Antimicrobials and The Effect of Breast Milk on Isolated Bacteria
...Show More Authors

   In this study Isolated Pathogenic bacteria which causes Conjunctivitis in Children with ages between less than 3 year to17 years, admitted to Ibn Al-Haitham Eye Specialist Hospital. 102 cases were collected which include 69 Male Formed (68%) and 33 Female Formed (32%). The result of the recent study shows that the highest percentage of Male was 21% for 1113year ages and the lowest percentage was 3% for less than 3 year to 5 year ages. In Female the highest percentage was 15% for 9-11year ages and the lowest percentage was 1% for 1517year ages. In this study fifty tow isolates were identified, Gram Positive Bacteria were Predominant compared with Gram Negative Bacteria. With 32 isolates which formed (62%) whereas the number o

... Show More
View Publication Preview PDF
Publication Date
Thu Jul 03 2008
Journal Name
مجلة التقني المجلد الحادي والعشرون العدد3
THE EFFECT OF ULTRA VIOLET, SOME AMINO ACIDS AND VITAMINS ON THE SUSCEPTIBILITY TO SOME ANTIBIOTICS AGAINST STAPHYLOCOCCUS AUREUS
...Show More Authors

Abstract: This research was performed to study the effect of some amino acids and vitamins on the growth of bacteria Staphylococcus aureas and its sensitivity against UV light. The results showed low inhibition in bacterial growth because amino acids repairs the damges caused by UV light. Besides the effect of two groups of antibiotics (β-lactame and tetracycline) on the growth of S. aureus and the possible interference of amino acids and vitamins in the activity of the antibiotics against this bacteria in the presence of UV light were studied. The result show increase in the sensitivity towards these antibiotics and provided protection against the antibiotics.

Publication Date
Fri Jul 03 2020
Journal Name
Agriculture
Potato Phosphorus Response in Soils with High Value of Phosphorus
...Show More Authors

Phosphorus (P) is an element that is potatoes require in large amounts. Soil pH is a crucial factor impacting phosphorus availability in potato production. This study was conducted to evaluate the influence of P application rates on the P efficiency for tuber yield, specific gravity, and P uptake. Additionally, the relationship between soil pH and total potato tuber yield was determined. Six rates of P fertilization (0–280 kg P ha−1) were applied at twelve different sites across Northern Maine. Yield parameters were not responsive to P application rates. However, regression analysis showed that soil pH was significantly correlated with total potato tuber yield(R2 = 0.38). Sites with soil pH values < 6 had total tuber yields,

... Show More
View Publication
Crossref (21)
Crossref
Publication Date
Thu Jan 01 2015
Journal Name
J. Math. Comput. Sci.
INTERVAL VALUE FUZZY n-FOLD KU-IDEALS OF KU-ALGEBRAS
...Show More Authors

In this paper, we will introduce the concept of interval value fuzzy n-fold KU-ideal in KU-algebras, which is a generalization of interval value fuzzy KU-ideal of KU-algebras and we will obtain few properties that is similar to the properties of interval value fuzzy KU-ideal in KU-algebras, see [8]. Also, we construct some algorithms for folding theory applied to KU-ideals in KU-algebras.

Publication Date
Fri Feb 07 2025
Journal Name
Al–bahith Al–a'alami
MOTIVES FOR STUDENTS TO BE EXPOSED TO EDUCATIONAL PROGRAMS ON TV CHANNELS (Iraqi educational channels as a model)
...Show More Authors

The educational function of television is one of the basic functions in light of the technical development that included the specialized satellite channels in all its fields, including the educational field, as its role became parallel to the role of educational institutions. These studies are among the descriptive studies in terms of the type of study methodology that describes the phenomenon, interprets its and extract the results and relationships between the variables. The study sample was multistage (random and intentional) included the students of the sixth academic and literary preparatory stage in the city of Baghdad.
The study problem was summarized by the following main question:
( What are the motives for the exposure of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Effect of High Dose of Soybean Meal on the Histology and Function of the Thyroid Gland in Albino Rat at Pre- and Postpuberty
...Show More Authors

The study aimed to determine the effect of soybean meal on the histological
structure and some functional parameters of the thyroid gland was investigated in
this study. For this purpose, 24 white male rats were divided into four groups each
of six rats, as following (G1): normal control rats, at the prepubertal life stage, were
dissected after 40 days from the weaning (i.e., from Postnatal Day "PND" 21),
(G2): prepubertal rats, were treated with high dose of soybean meal "40% of daily
diet" for 40 days after the weaning, (G3): normal control rats, at the postpubertal
stage, were dissected after 40 days from the puberty (i.e., from PND 60), (G4):
postpubertal rats, were treated with high dose of soybean meal (40%)

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Facies Analysis and Stratigraphic Development of the Zubair Formation in the Mesopotamian Zone, Southern Iraq
...Show More Authors

The Barremain-Aptian succession represented by two types of deposits, Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq, Deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age.

The area of study is located in the Mesopotamian Zone at S

The Barremain-Aptian succession represented by the Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq which deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age. The area of study is located in the Mesopotamian Zone at Southern part of Iraq which represented by five oil fields (Nasira, L

... Show More
View Publication Preview PDF
Publication Date
Thu Aug 30 2018
Journal Name
Iraqi Journal Of Science
Sedimentology and Basin Development of the Middle Miocene Succession in the Zurbatiya Area, Eastern Iraq
...Show More Authors

The present study is focused upon the sedimentology and basin development of the Jeribe and Fatha Formations by using the field observations and microfacies analysis. The area of study situated in the Zurbatiyah area to the south of the Shur sharin valley about 21 km northeast of Badrah city to the southeast of Baghdad. This area lies within the Zagros foreland basin, and located between the Zagros mountains at the northeastern and the Arabian shield at the southeastern.

     The studied succession which including the Jeribe and Fatha Formations were deposited within four associated facies for the Jeribe Formation and three for the Fatha Formation, as shown below: -

Jeribe Formation

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 22 2012
Journal Name
Arabian Journal Of Geosciences
Geohistory analysis and basin development of the Neogene succession, NE Iraq
...Show More Authors

View Publication
Scopus (7)
Crossref (1)
Scopus Clarivate Crossref