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

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa

In this paper, the linear system of Fredholm integral equations is solving using Open Newton-Cotes formula, which we use five different types of Open Newton-Cotes formula to solve this system.  Compare the results of suggested method with the results of another method (closed Newton-Cotes formula)    Finally, at the end of each method, algorithms and programs developed and written in MATLAB (version 7.0) and we give some numerical examples, illustrate suggested method

In this work , we study different chaotic properties of the product space on a one-step shift of a finite type, as well as other spaces. We prove that the product  is Lyapunove  â€“unstable if and only if at least one  or  is Lyapunove  â€“unstable. Also, we show that and locally everywhere onto (l.e.o)  if and only if is locally everywhere onto (l.e.o) .

This research provides a study of the virtual museums features and characteristics and contributes to the recognition of the diversity of visual presentation methods, as the virtual museums give the act of participation and visual communication with programs at an open time, so that it would contribute to reflection, thinking and recording notes, developing the actual and innovative skills through seeing the environments. The study has been divided into two sections the first one is virtual museum techniques. The techniques were studied to reach the public and are used remotely by the services of personal computers or smart phones being virtual libraries that store images and information that was formed and built in a digital way and how

This paper describes a research effort that aims of developing solar models for housing suitable for the Arabian region since the Arabian Peninsula is excelled with very high levels of solar radiation.
The current paper is focused on achieving energy efficiency through utilizing solar energy and conserving energy. This task can be accomplished by implementation the major elements related to energy efficiency in housing design , such as embark on an optimum photovoltaic system orientation to maximize seize solar energy and produce solar electricity. All the precautions were taken to minimizing the consumption of solar energy for providing the suitable air-condition to the inhibitor of the solar house in addition to use of energy effici

Photonic crystal fiber interferometers are used in many sensing applications. In this work, an in-reflection photonic crystal fiber (PCF) based on Mach-Zehnder (micro-holes collapsing) (MZ) interferometer, which exhibits high sensitivity to different volatile organic compounds (VOCs), without the needing of any permeable material. The interferometer is robust, compact, and consists of a stub photonic crystal fiber of large-mode area, photonic crystal fiber spliced to standard single mode fiber (SMF) (corning-28), this splicing occurs with optimized splice loss 0.19 dB In the splice regions the voids of the holey fiber are completely collapsed, which allows the excitation and recombination of core and cladding modes. The device reflection

   In this research the electrical conductivity and optical measurements were made on the Iron Oxide (Fe2O3) films prepared by chemical spray pyrolysis method as a function of thickness (250, 350, 450, and 550)  20 nm.    The measurements of electrical conductivity (σ), activation energies (Ea1, Ea2),and optical constant such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-900) nm have been investigated on (Fe2O3) thin films as a function of thickness. All films contain two types of transport mechanisms, and the electrical conductivity (σ) increases whereas the activation energy (Ea) would decrease as the films thi

In this study, silver nanoparticles (AgNPs) are synthesized using different chemical routes to obtain different sizes and shapes of nanoparticles by colloid chemistry with using stabilizing and reducing agent, which make them interesting for variety of physical applications. The morphology and structure of the synthesized AgNPs were characterized by UV-VIS spectra, Scanning Electron Microscopy (SEM) and Zeta potential to demonstrate that different sizes and shapes can by synthesized by different reductants in the presence of various stabilizing agents.

Silicon nanowire arrays (SiNWs) are created utilizing the metal-assisted chemical etching method with an Ag metal as a catalyst and different etching time of 15, 30, and 60 minutes using n-Si (100). Physical properties such as structural, surface morphology, and optical properties of the prepared SiNWs are studied. The diameter of prepared SiNWs ranged from 20 to 280 nm, and the reflectance in the visible part of the wavelength spectrum was less than 1% for all prepared samples. The obtained energy gap of prepared SiNWs was around 2 eV, which is higher than the energy gap of bulk silicon. X-ray diffraction (XRD) has diffraction peaks at 68.70^o for all prepared samples. The heterojunction solar cell was fabricated based on the