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 Early Jurassic (Liassic) sequence crops out in numerous anticlines of the high folded zone of north and north-east Iraq and in the Rutba subzone (including Ubaid Formation) in west Iraq. The present study deals with siliciclastic / carbonate rocks of the 58 m-thick Ubaid Formation at Zor Hauran valley in south western Iraq. The formation consists of two parts; the lower part is composed of pebbly coarse sandstone and greenish to yellowish soft marl alternated with marly dolostone, while the upper part is characterized by light brown, well bedded dolostone, with stromatolite structure in some locations. Oval, light to dark brown nodules of chert are also present.
A detailed field lithological desc
... Show MoreAbstractBackgroundLeishmaniasis is endemic in Iraq, where both cutaneous and visceral forms of the disease are reported.ObjectivesTo determine the prevalence of cutaneous leishmaniasis (CL) and to identify associations of CL with age, sex, season, and provinces depending on some demographic and climatic aspects.MethodsThis study is retrospective and includes reported cases of infections using the available surveillance database taken from the Iraqi Ministry of Health for the years 2011, 2012, and 2013 for all provinces of Iraq.ResultsMen and boys were found to be at higher risk for CL compared with women and girls. The majority of cases were recorded among those in age groups 5–14 and 15–45 years old. Most cases were recorded from lowla
... Show MoreThe Yamama Formation belongs to the late Berriasian-Aptian succession, which was deposited during the Lower Cretaceous period within the main shallow marine depositional environment.
Petrographic study and microfacies analysis enabled the recognition of six main microfacies for three association facies. These are the Semi-restricted, Shallow open marine and Shoal environments. The study succession represents deposition of three third order cycles, these cycles where deposited during successive episodes of relative sea level rises and still stand.
The presence of shoal association facies (oolitic packstone microfaces) between the Sulaiy and Yamama formations refer to continue the deposition during the same stage, and may s
... Show MoreThe 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
This study focuses on cation and anion concentrations and their distribution in the Dibdibba aquifer in the Zubair area at Basra city, southern Iraq to assess the groundwater quality for the agricultural purpose. The physicochemical properties (TSS, Ec, pH, cation and anion concentrations) of the groundwater samples through
18 wells was measured. Results showed that the dominant groundwater type is Na, Mg, Ca-Chloride type. The Magnesium Hazard, Sodium Adsorption Ratio, Na%, total dissolved solid, Electrical conductivity and pH were used to assess the suitability of groundwater for irrigation purposes.. The assessment results indicate that the groundwater is characterized by no Mg-harmful, excellent
This study has been carried out in the animal field of the college of agricultural engineering sciences, university of Baghdad, for the period from 12/15/2021 to 1/26 /2022 for 42 d, to investigate the effect of adding different levels of ellagic acid to the diet of broilers, on some physiological characteristics & oxidation indicators in meat compared to vitamin C in meat, 225 Ross 308 chicks were used, divided randomly to five treatments such us: T1: control group without additives to diet, & the other T2, T3, T4 was added ellagic acid (
... Show MoreThe objective of this research is to identify the effect of Using Fryer strategy on achievement and systemic thinking in the subject of chemistry of second class intermediate school students. The sample of research consisted of 59 students in one intermediate school in Baghdad/Iraq, split into two groups; experimental and control. The scientific material of the study is related to Chapters II and III of the Science Book for the second Intermediate School for the Year (2019-2020). The scientific test is composed of 25 test items whilst the second instrument for research related to systematic thinking test consisted of 12 items. The results of the research showed that the use of Fryer's chemistry-teaching strategy has increased achieve
... Show MoreIn this research , pure Cadmium Oxide thin films were prepared by thermal evaporation Under vacuum method , where pure cadmium metal was deposited on glass Substrate in Room temperature (300K) at thickness (400 ± 30) nm with Deposition rate(1.1 ± 0.1) nm/sec And then we oxidize a pure cadmium Film in Temperature ( 350ºC ) for one hour with existence air flow. This research contained study of the influence of doping process by Tin metal (Sn) with two different ratios (1,3) % at substrate temperature (473K ) on th
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