The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

Nano-structural of vanadium pentoxide (V2O5) thin films were
deposited by chemical spray pyrolysis technique (CSPT). Nd and Ce
doped vanadium oxide films were prepared, adding Neodymium
chloride (NdCl3) and ceric sulfate (Ce(SO4)2) of 3% in separate
solution. These precursor solutions were used to deposit un-doped
V2O5 and doped with Nd and Ce films on the p-type Si (111) and
glass substrate at 250°C. The structural, optical and electrical
properties were investigated. The X-ray diffraction study revealed a
polycrystalline nature of the orthorhombic structure with the
preferred orientation of (010) with nano-grains. Atomic force
microscopy (AFM) was used to characterize the morphology of the
films. Un-do

The structural, optical properties of cupper indium gallium selenite (CuIn1-xGaxSe) have been studied. CuIn1-xGaxSe thin films for x=0.6 have been prepared by thermal evaporation technique, of 2000±20 nm thickness, with rate of deposition 2±0.1 nm/sec, on glass substrate at room temperature. Heat treatment has been carried out in the range (373-773) K for 1 hour. It demonstrated from the XRD method that all the as-deposited and annealed films have polycrystalline structure of multiphase. The optical measurement of the CIGS thin films conformed that they have, direct allowed energy gap equal to 1.7 eV. The values of some important optical parameters of the studied films such as (absorption coefficient, refractive index, extinction coeffici

Nanostructure of chromium oxide (Cr₂O₃-NPs) with rhombohedral structure were successfully prepared by spray pyrolysis technique using Aqueous solution of Chromium (III) chloride CrCl₃ as solution. The films were deposited on glass substrates heated to 450°C using X-ray diffraction (XRD) shows the nature of polycrystalline samples. The calculated lattice constant value for the grown Cr₂O₃ nanostructures is a = b = 4.959 Å & c = 13.594 Å and the average crystallize size (46.3-55.6) nm calculated from diffraction peaks, Spectral analysis revealed FTIR peak characteristic vibrations of Cr-O Extended and Two sharp peaks present at 630 and 578 cm-1 attributed to Cr-O “stretching

Thin films of (Cu2S)100-x( SnS2 )x at X=[ 30,40, &50)]% with thickness (0.9±0.03)µm , had been prepared by chemical spray pyrolysis method on glass substrates at 573 K. These films were then annealed under low pressure of(10-2) mbar ,373)423&473)K for one hour . This research includes , studying the the optical properties of (Cu2S)100-x-(SnS2)x at X=[ 30,40, &50)]% .Moreover studying the effect of annealing on their optical properties , in order to fabricate films with high stability and transmittance that can be used in solar cells. The transmittance and absorbance spectra had been recorded in the wavelength range (310 - 1100) nm in order to study the optical properties . It was found that these films had direct optical band

 The effect of thermal annealing on some structural and optical  properties of ZnSe thin films was studied which prepared by thermal evaporation method with (550±20) nm thickness and annealing at (373,473)K for (2h), By using X-ray diffraction technique structural properties studied and showed that the films are crystalline nature and have ( cubic structure ) .From the observed results after heating treatment, We found that the annealing to perform decreases in grain size and increases in dislocation and observed the optical properties increase in absorption and decrease in transmission. From absorption spectra optical energy gap calculated about (2.66,2.68)eV which decreases value after heating treatment

NiO0.99Cu0.01 films have been deposited using thermal evaporation
technique on glass substrates under vacuum 10-5mbar. The thickness
of the films was 220nm. The as -deposited films were annealed to
different annealing temperatures (373, 423, and 473) K under
vacuum 10-3mbar for 1 h. The structural properties of the films were
examined using X-ray diffraction (XRD). The results show that no
clear diffraction peaks in the range 2θ= (20-50)o for the as deposited
films. On the other hand, by annealing the films to 423K in vacuum
for 1 h, a weak reflection peak attributable to cubic NiO was
detected. On heating the films at 473K for 1 h, this peak was
observed to be stronger. The most intense peak is at 2θ = 37

Nanocrystalline copper sulphide (Cu2-xS) powders were synthesized by chemical precipitation from their aqueous solutions composed of different molar ratio of copper sulfate dehydrate (CuSO4.5H2O) and thiorea (NH2)2CS as source of Cu+2, S-2 ions respectively, and sodium ethylene diamine tetra acetic acid dehydrate (EDTA) as a complex agent. The compositions, morphological and structural properties of the nanopowders were characterized by energy dispersive spectroscopy (EDS), scanning electron microscope (SEM), and X-ray diffraction (XRD), respectively. The compositional results showed that the copper content was high and the Sulfur content was low for both CuS and Cu2S nanopowders. SEM images shows that all products consist of aggregate o

       The effect of 0.66 µeV gamma radiation on the structural and optical properties of the CdTe thin films prepared by thermal evaporation at thickness 350nm, The samples were irradiated with time (50 h and 79h) at room temperature. The absorption spectra for all the samples were recorded using UV-VIS spectrometer in order to calculate the energy gap, refractive index and others parameter . The optical energy gap was found decrease from (1.9 to 1.67) eV.