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 improv

Six isolates of A. pullulans were collected from many sources including Hibiscus sabdariffa (Roselle), old Roofs of houses and bathroom surface that referred as Ap ros1, Ap or2, 3, 4 and Ap bs5, 6 respectively, all these isolates were identified based on morphological characteristics and nutritional physiology profiles, all were able to utilize various carbon and nitrogen sources such as glucose, xylose, sucrose, maltose, ammonium sulfate, ammonium nitrate and ammonium chloride, also they showed positive test for starch and amylase, while α-cellulose, ethanol, and methanol were could not be ass

The shale volume is one of the most important properties that can be computed depending on gamma ray log. The shale volume of Mishrif Formation (carbonate formation from middle Cenomanian- early Turonian) was studied for the regional area of the middle and southern parts of Iraq. The gamma ray log data from seventeen  wells ( Kf-3,Kf-4, Ad-1,Ad -2,Dh-1, Bu-47, Ns-2, Ns-4, Am-1,Am-2,Hf-2,Hf-115,Mj-3,Mj-15, Su-7,Wq-15 and  Lu-7) distributed in the study area were used to compute the shale volume of Mishrif Formation. From the available data of the considered wells, a regional isopach map of Mishrif Formation was obtained. The isopach map indicates that the maximum thickness of Mishrif Formation is located at the eastern part of t

Abstract:

 The purpose of this research is measuring relationship level and impact between Organizational Factors and their Dimensions (Leadership, Organizational Structure, Organizational Culture), and Talent Management Strategies (Talent Recruitment,Talent performance management, Talent Development, Talent Retention ). it was relied on the Questionnaire form as a basic instrument in collecting the Data by using (Likert) instrument ,which was distributed on the research Sample which number was (100) individual included (Managers of schools, assistants  (scientific and Administration ) and teachers in Four schools of Talents in Iraq (Baghdad , AL-Nagaf , AL-Basra, Mesan). All fo

Introduction & Aim: Long-term diabetes mellitus (DM) is known to have a deleterious impact on bone health, resulting in change in bone mineral density, bone turnover, and bone quality, all of which increase the risk of fractures. The aim of. this study was to link immunological and pro-inflammatory cytokine (I.L-6, I.L-1, and TNF-alpha) markers in patients.with type 1 diabetes to Their connection to bones formation (sPINP) and bone resorption parameters (sCTX).   Materials & Methods: This study included 80 patients suffering from T1DM in the age range of 20-45 years. The patients were assayed for their biochemical (Vitamin D and HbA1c), Immunological (IL-6, IL-1 and TNF-alpha) parameters, as well as bone formation and resor

The insurance activity in the various countries of the world are important indicators of the strength of the country's economy, he came to study the stages compensation insurance settlement against fire and the importance of investing time risk in achieving the payment of compensation speed, and the implications for the continuation of the insured to carry out insurance with the insurance company, whether working within the public sector or the private sector. Hence the research problem in how quickly insurance companies to pay compensation as soon as possible and the return of the insured to carry out its work and make up for what he died from loss. Intentional sample was selected from branches and divisions and Their assistants manager

KS Ismaeil, BR Jawad, Journal of Physical Education, 2023

From 50 stool samples collected from children with diarrhea of both sexes who visited various hospitals in Baghdad, 26 isolates of E.coli were found to belong to the phylogenetic group E. The findings revealed that the percentage of E.coli for thephylogenetic group E is (52%) , making it the dominant group among the other phylogenetic groups. The findings demonstrated that 100% of the E.coli isolates from phylogenetic group E are resistant to penicillin, and only 15% are resistant to imipenem. Multi-drug resistance (MDR) was found to be 15%, while XDR reached 85%. The results of thephylogenetic group for the remaining species of isolates in this study were group A (2/50 and by 4%), gr