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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This work evaluates the influence of combining twisted fins in a triple-tube heat exchanger utilised for latent heat thermal energy storage (LHTES) in three-dimensional numerical simulation and comparing the outcome with the cases of the straight fins and no fins. The phase change material (PCM) is in the annulus between the inner and the outer tube, these tubes include a cold fluid that flows in the counter current path, to solidify the PCM and release the heat storage energy. The performance of the unit was assessed based on the liquid fraction and temperature profiles as well as solidification and the energy storage rate. This study aims to find suitable and efficient fins number and the optimum values of the Re and the inlet tem
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The modification of hydrophobic rock surfaces to the water-wet state via nanofluid treatment has shown promise in enhancing their geological storage capabilities and the efficiency of carbon dioxide (CO2) and hydrogen (H2) containment. Despite this, the specific influence of silica (SiO2) nanoparticles on the interactions between H2, brine, and rock within basaltic formations remains underexplored. The present study focuses on the effect of SiO2 nanoparticles on the wettability of Saudi Arabian basalt (SAB) under downhole conditions (323 K and pressures ranging from 1 to 20 MPa) by using the tilted plate technique to measure the contact angles between H2/brine and the rock surfaces. The findings reveal that the SAB's hydrophobicity intensif
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The load shedding scheme has been extensively implemented as a fast solution for unbalance conditions. Therefore, it's crucial to investigate supply-demand balancing in order to protect the network from collapsing and to sustain stability as possible, however its implementation is mostly undesirable. One of the solutions to minimize the amount of load shedding is the integration renewable energy resources, such as wind power, in the electric power generation could contribute significantly to minimizing power cuts as it is ability to positively improving the stability of the electric grid. In this paper propose a method for shedding the load base on the priority demands with incorporating the wind po
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In the present study, MCM-41 was synthesis as a carrier for poorly drugs soluble in water, by the sol-gel technique. Textural and chemical characterizations of MCM-41 were carried out by X-ray diffraction (XRD), Fourier transform infrared (FTIR), scanning electron microscope (SEM), and thermal gravimetric analysis (TGA). The experimental results were analyzed mesoporous carriers MCM-41. With maximum drug loading efficiency in MCM-41 determined to be 90.74%. The NYS released was prudently studied in simulated body fluid (SBF) pH 7.4 and the results proved that the release of NYS from MCM-41 was (87.79%) after 18 hr. The data of NYS released was found to be submitted a Weibull model with a correlation coefficient of (0.995). The Historical
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The aim of t his p aper is t o const ruct t he (k,r)-caps in t he p rojective 3-sp ace PG(3,p ) over Galois field GF(4). We found t hat t he maximum comp let e (k,2)-cap which is called an ovaloid, exist s in PG(3,4) when k = 13. Moreover t he maximum (k,3)-cap s, (k,4)-cap s and (k,5)-caps.
The continuous advancement in the use of the IoT has greatly transformed industries, though at the same time it has made the IoT network vulnerable to highly advanced cybercrimes. There are several limitations with traditional security measures for IoT; the protection of distributed and adaptive IoT systems requires new approaches. This research presents novel threat intelligence for IoT networks based on deep learning, which maintains compliance with IEEE standards. Interweaving artificial intelligence with standardization frameworks is the goal of the study and, thus, improves the identification, protection, and reduction of cyber threats impacting IoT environments. The study is systematic and begins by examining IoT-specific thre
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Today the NOMA has exponential growth in the use of Optical Visible Light Communication (OVLC) due to good features such as high spectral efficiency, low BER, and flexibility. Moreover, it creates a huge demand for electronic devices with high-speed processing and data rates, which leads to more FPGA power consumption. Therefore; it is a big challenge for scientists and researchers today to recover this problem by reducing the FPGA power and size of the devices. The subject matter of this article is producing an algorithm model to reduce the power consumption of (Field Programmable Gate Array) FPGA used in the design of the Non-Orthogonal Multiple Access (NOMA) techniques applied in (OVLC) systems combined with a blue laser. However, The po
... Show MoreDrug consultation is an important part of pharmaceutical care. mobile phone call or text message can serve as an easy, effective, and implementable alternative to improving medication adherence and clinical outcomes by providing the information needed significantly for people with chronic illnesses like diabetes and hypertension particularly during pandemics like COVID-19 pandemic.