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 investigation was conducted for the determination of the effects of the forming conditions in the production of Gamma Alumina catalyst support on the crushing strength property. Eight variables were studied , they are ;binder content which is the sodium silicate , Solvent content which is the water, speed of mixing , time of mixing, drying temperature , drying time , calcinations temperature and the calcinations time
Design of the experiments was made by using the response Surface method in Minitab 15 software which supply us 90 experiments .
The results of this investigation show that the crushing strength for the dried Gamma alumina extrudate was affected by the drying temperature and the drying time only and there is no inter
Abstract:In this research we prepared nanofibers by electrospinning from poly (Vinyl Alcohol) / TiO2. The spectrum of the solution (Emission) was studied at 772 nm. Several process parameter were Investigated as concentration of PVA, the effect of distance from nozzle tip to the grounded collector (gap distance), and final the effect of high voltage. We find the optimum condition to prepare a narrow nanofibers is at concentration of PVA 16gm, the fiber has 20nm diameter.
Generally, different propositions show that culture changes because of many factors, and acculturation has emerged out of important operations which lead to cultural change as a result of contact between different societies or cultures. Since the cultural environment with its varying effects plays a major role in the formulation of architectural products, the research defined its research problem as follows: There is need for knowledge to specify the results of acculturation at the level of plans of house architecture belong to Iraqi elites in Baghdad city during the late Ottoman rule in Iraq(1830-1917). The research depends on the comparative procedure to define the acculturation results, so the plans character of
... Show MoreContracting cancer typically induces a state of terror among the individuals who are affected. Exploring how chemotherapy and anxiety work together to affect the speed at which cancer cells multiply and the immune system’s response model is necessary to come up with ways to stop the spread of cancer. This paper proposes a mathematical model to investigate the impact of psychological scare and chemotherapy on the interaction of cancer and immunity. The proposed model is accurately described. The focus of the model’s dynamic analysis is to identify the potential equilibrium locations. According to the analysis, it is possible to establish three equilibrium positions. The stability analysis reveals that all equilibrium points consi
... Show MoreThe production function forms one of the techniques used in evaluation the production the process for any establishment or company, and to explain the importance of contribution of element from the independent variable and it's affect on the dependent variable. Then knowing the elements which are significant or non-significant on the dependent variable.
So the importance of this study come from estimating the Cobb-Douglas production function for Al- Mansoor General Company for Engineering industries in Iraq during the period (1989-2001)
To explain the importance which effects the independent variable such as
(N
The present study was conducted in the Tigris River within Baghdad (University of Baghdad campus). The study included some physicochemical parameters and qualitative of epiphytic algae on the host plant (Ceratophyllum demersum) during summer season 2013. The results revealed that the study area was alkaline, hard and oxygenated water. A total of 105 taxa of epiphytic algae was identified. Bacillariophyceae diatoms composed 44.7% of the total and were represented by 42.4% of the order Pennales and 1.9 %of the order Centrales. Chlorophyceae composed 32.3%, followed by Cyanophyceae composed 22.8 % of the total. The total number of epiphytic algae was fluctuated among the study period. Most of the identified algae were benthos type and a few
... Show MoreA Geographic Information System (GIS) is a computerized database management system for accumulating, storage, retrieval, analysis, and display spatial data. In general, GIS contains two broad categories of information, geo-referenced spatial data and attribute data. Geo-referenced spatial data define objects that have an orientation and relationship in two or three-dimensional space, while attribute data is qualitative data that can be counted for recording and analysis. The main aim of this research is to reveal the role of GIS technology in the enhancement of bridge maintenance management system components such as the output results, and make it more interpretable through dynamic colour coding and more sophisticated vi
... Show MoreA total of 215 sheep and 87 goats were carefully searched for ixodid ticks from January to December 2015 at different regions of the middle and south of Iraq. The detached ticks count 1533 ticks from sheep with intensity of 8.4 and count 332 ticks from goats with intensity of 6.8. Tick species recovered from sheep and their incidence rates were: Rhipicephalus turanicus (39%), Hyalomma anatolicum (28%), R. (Boophilus) annulatus (11%), Hyalomma sp. (9%), H. turanicum (6%), H. excavatum (6%) and R. leporis (1%) while the tick species recovered from goats and their incidence rates were: R. turanicus (64%), H. anatolicum (24%)
... Show MoreThe study aimed to increase the biological value of white bean. The effect of different concentrations 0.01 ,0.02,0.03,and 0.04 M of sodium sulfite solutions for 1hr at 70 ºC on the trypsin inhibitors activity, protein isolate and protein solubility of complete and dehulling white bean flour were studied.Trypsin inhibitors activity were reduced by 42.97, 58.69, 68.59 and 69.58% in complete white bean flour at 0.01 ,0.02, 0.03, 0.04 M respectively, while the corresponding values were 50.43, 61.00, 75.61 and 85.66% respectively in dehulling white bean flour .Protein isolate value was 13.41% and protein solubility was 2.2% in control sample, Furthermore, the using of chemical treatment showed that protein isolate was reduced gradually and
... Show More