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 despite the presence of laws and regulations to protect investors and shareholders, but they did not It is applied if it may affect the desire of stakeholders to invest in these companies. The most important recommendations reached by the research were: Urging the application of the mechanisms and principles of corporate governance and the governance of investment policy by working to educate the community about it, and that its application is considered a safety against conflict of interest and fraud and protection their interests, and also recommended the necessity of forming specialized committees with expertise to formulate principles for the governance of investment policy that suit the Iraqi environment In accordance with the principles issued by the OECD Development Organization, and preparing a guide or a proposed audit framework that includes the principles of governance and the governance of investment policy or the cost of borrowing, including the audit procedures that the auditor must perform to ensure the application of governance and its impact on the continuity of work in the economic unit.
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Background: Displaced intracapsular fracture of the femoral neck remain a challenging issue despite the advancement in the ways of treatment .The purpose of this study is to assess the results of different methods of treatment in different age groups. Methods: This study was conducted over a period from (1998-2004) on 26 patients, with ages of 5 – 85 years with intracapsular fracture of the femoral neck due to different insults in Tikrit teaching hospital. Open reduction and internal fixation was done to those patients of<60 years of age, while uncemented Austin-Moore hemiarthroplasty was conducted in patients of >60 years old. Patients were followed for 6-12 months for any complication. Results: The main age group among the pati
... Show MoreBackground: Non-atherosclerotic spontaneous coronary artery dissection (SCAD) is defined as a non-traumatic and non-iatrogenic separation of the coronary arterial wall. SCAD is a highly uncommon cause of myocardial infarction (0.1 to 0.4 %).
Case presentation: 40-year-old African American woman, G1T1P0A0L2, with a past medical history of tobacco abuse and obesity who had uncomplicated cesarean section delivery for healthy twins two weeks prior presented with substernal, sudden onset chest pain. The pain radiated to left arm and back, pressure-like, and is associated with nausea, vomiting, and dyspnea.
On examination she was within normal limits except for a well-healed C-section wound. An electrocardiogr
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Background: To elucidate the possible role of human cytomegalovirus in pregnancy loss through induction of certain pro-inflammatory adhesion molecules.
Methods: Paraffin embedded sections of curate samples were obtained from 34 women had spontaneous abortion, and 5 women had elective termination of pregnancy (as control), and then subjected for immunohistochemistry analysis to detect human cytomegalovirus (HCMV) early protein and VCAM-1 molecule.
Results: Nine out of 34 women with spontaneous abortion were positive for HCMV early protein, with a
significantly higher expression of VCAM-1 in HCMV positive cases as compared with HCMV negative and the control groups (p = 0.05, 0.001 respectively).
Conclusion: HCMV infection may p
Extracting, studying and interpreting the morphological database of a basin is a basic building block for building a correct geomorphological understanding of this basin. In this work, Arc GIS 10.8 software and SRTM DEM satellite images were used. The principle of data integration was adopted by extracting the quantitative values of the morphometric characteristics that are affected by the geomorphological condition of the studied basin, then eliciting an optimal conception of the geomorphological condition of the basin from the meanings and connotations of these combined transactions. Hypsometric integration was extracted for each region in the basin separately with the value of integration of the plot curve for the relative heights of
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In this work we reported the synchronization delay in
semiconductor laser (SL) networks. The unidirectional
configurations between successive oscillators and the correlation
between them are achieved. The coupling strength is a control
parameter so when we increase coupling strength the dynamic of the
system has been change. In addition the time required to synchronize
network components (delay of synchronization) has been studied as
well. The synchronization delay has been increased by mean of
increasing the number of oscillators. Finally, explanation of the time
required to synchronize oscillators in the network at different
coupling strengths.
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Visceral leishmaniasis (VL) is a parasitic infection caused by an intracellular growth of Leishmania spp. in macrophage cells. The autoimmune disorder is a condition takes place when the immune system produces antibodies which incorrectly attacked its own body tissues. VL has been involved as an effect or on the autoimmune aspect. This study was conducted to identify the auto antibodies profile in patients infected with VL. The presences of auto antibodies in 21 Iraqi children infected with VL were tested for laboratory autoimmune aspect. The highest percentage of seropositive in Leishmania patients was observed for anti-ds DNA, anti-Mi-2, anti-Ku and anti-PCNA antibodies (90.5%, 90.5%, 90.5% and 61.9%) respectively, while the lowest percen
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To maintain river flows necessary to meet social and ecological objectives, instream environmental flows are frequently used as a strategy. The capability of three alternative historical flow approaches to protect against low flows is shown in this study using gage stations in the Shatt Al-Hillah River in Iraq. The extension of the Shatt al-Hillah River is the focus of this research discussion on environmental flow assessment. The available data on discharge in this research were adopted for ten years from 2012-2021. Different flow methods were adopted to establish a minimum environmental flow in the Shatt Al-Hillah River. Three hydrological-based approaches: Tennant, modified Tennant, and low-flow metrics like 7Q10, wer
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