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.
إن تجسيد الشعراء للجمال واقامته تمثالا مصورا مرئيا ، كان الهدف منه اولا اشاعة جو نفسي مريح في مقدمات قصائد المديح ، فهو الجزء البصري الممتع لمدركات حسية اخرى ترافقه، وأما المرامي الاخرى
ﻓﮭﻲ إﻣﺘﺎع اﻟﻨﻔﺲ إﻣﺎ ﺑﺎﺳﺘﺮﺟﺎع أﺟﻤﻞ ﺻﻮرة أو أﻧﻤﻮذج ﻗﺎﺋﻢ ﻓﻲ اﻟﺬاﻛﺮة، وﺟﻌﻠﮫ ﯾﺤﯿﺎ ﻣﻦ ﺟﺪﯾﺪ ﻟﺪواﻋﻲ اﻟﺤﻨﯿﻦ للاماكن والازمنة الاثيرة . أو الميل للتعبير عن الوعي الجمالي الذي يتصل بموضوع الج
... Show MoreBackground: Cervical lymph nodes are the most frequently enlarged and biopsied of all the peripheral lymph nodes and in most of the cases the enlargement results from benign infectious causes, however, the presence of cervical lymphadenopathy (LAP) requires accurate diagnosis to exclude more serious causes. The aim of this study was to analyze cases of Iraqi patients presenting with cervical LAP who underwent surgical lymph node biopsy to establish accurate diagnosis. Materials and Methods: This retrospective study included 25 patients who presented with cervical LAP for whom surgical biopsy was performed to establish a definitive diagnosis. The investigated data included the demographic and clinical parameters in addition to the final his
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Background: Bone cutter is widely used in the
Middle east area to cut the prepuce during circumcision.
Results :One hundred twenty one male neonates
were included in this study.The mean operative
time (MOT) was 6 minutes, mean time of
healing (MTH) was 5 days, 7 cases (5.9%)
developed early & late complications, 2 (1.7%)
had bleeding, 3 (2.5%) developed infection, 2
(1.7%) developed late complications in the form
of meatal stenosis.
Settings:Al-Yarmouk Teaching Hospital and a
private surgical clinic.
Aim of the study: To assess the safety of
circumcision using bone cutter.
Methods: Over 6 years period from Jan. 2000
till Dec. 2005, one hundred twenty one male
neonates were circumci
Although text document images authentication is difficult due to the binary nature and clear separation between the background and foreground but it is getting higher demand for many applications. Most previous researches in this field depend on insertion watermark in the document, the drawback in these techniques lie in the fact that changing pixel values in a binary document could introduce irregularities that are very visually noticeable. In this paper, a new method is proposed for object-based text document authentication, in which I propose a different approach where a text document is signed by shifting individual words slightly left or right from their original positions to make the center of gravity for each line fall in with the m
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Obesity is an increasing health problem in developing countries and has grown into a major global epidemic. Recent studies suggest that colonization of the stomach with Helicobacter pylori (H. pylori) may affect gastric expression of appetite and satiety-related hormones, finding that patients cured of H. pylori infection have gained weight. Further exploration of the relationship between obesity and H. pylori infection is therefore warranted. The objective of this study was to determine the prevalence of H. pylori infection in a sample of obese patients. A total of 69 obese females and 55 normal-weight females as a control group were included. Body mass indices (BMI) of all females were measured and tests for H. pylori performed. Subjects
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Background: Historically the traditional medical program are divided into preclinical basic sciences course which taught separately (subject based) and clinical course which taught also as subject based, spoon feeding ,few delivery modes , no or few interactive session and the assessment solely based on examination and no weightage is given to the continuous assessment.Curricular reform: In the last few decades, there have been increasing pressures on medical educators for curriculum reform, and many accreditation bodies were established a guidelines for the medical schools. In many countries, the traditional approach has largely been modified towards a more integrated approach. An integrated approach is still subject centered but transc
... Show MoreMost real-life situations need some sort of approximation to fit mathematical models. The beauty of using topology in approximation is achieved via obtaining approximation for qualitative subgraphs without coding or using assumption. The aim of this paper is to apply near concepts in the -closure approximation spaces. The basic notions of near approximations are introduced and sufficiently illustrated. Near approximations are considered as mathematical tools to modify the approximations of graphs. Moreover, proved results, examples, and counterexamples are provided.