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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BackgroundThe diagnosis and important aspects in treating acute abdomen during pregnancy tend to be delayed due to the peculiar physiological features of pregnancy and the restrictions imposed on imaging diagnostic techniques such as x-ray and CT.Aim of the studyTo identify the most common causes of acute abdomen during pregnancy and identifying the approaches for early diagnosis and to take a correct decision for surgery and assigning the complications that may occur during and/or after surgery for the mother and the fetus.Patients and Methods This is a prospective study that involves data obtained from 91 pregnant patients admitted in the surgical wards in Baghdad teaching hospital during the period from January 2008 to December 2009 .
... Show MoreSource, sedimentation, coagulation, flocculation, filter, and tank are parts of a water treatment plant. As a result, some issues threaten the process and affect the drinking water quality, which is required to provide clean drinking water according to special standards and international and local specifications, determined by laboratory results from physical, chemical, and biological tests. In order to keep the water safe for drinking, it is necessary to analyze the risks and assess the pollution that occurs in every part of the plant. The method is carried out in a common way, which is monitoring through laboratory tests, and it is among the standards of the global and local health regulators
Background: Neudesin is a peptide secreted in brain and adipose tissues that has neural and metabolic functions. Its role as regulator of energy expenditure leads to assumption that its level may be regulated depending on thyroid gland pathology. Objective: This study aimed to investigate serum neudesin levels in patients with thyroidism and to evaluate1 any possible relationship between plasma neudesin levels and thyroid hormone levels. Methods: The study included 100 women with newly diagnosed thyroidisim were subdivided into two groups: hyperthyroidism group (50 female patients with age ranged from 18 to 60 years) and hypothyroidism group (50 female patients with age ranged from 18 to 75 years). A control group (30 healthy females with a
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A LiF (TLD-700) PTFED disc has adiameter of (13mm) and thickness of (0.4mm) for study the response and sensetivity of this material for gamma and beta rays by using (TOLEDO) system from pitman company. In order to calibrate the system and studying the calibration factor. Discs were irradiated for Gamma and Beta rays and comparing with the theoretical doses. The exposure range is between 15×10-2 mGy to 1000×10-2 mGy. These doses are within the range of normal radiation field for workers.
Providing stress of poetry on the syllable-, the foot-, and the phonological word- levels is one of the essential objectives of Metrical Phonology Theory. The subsumed number and types of syllables, feet, and meters are steady in poetry compared to other literary texts that is why its analysis demonstrates one of the most outstanding and debatable metrical issues. The roots of Metrical Phonology Theory are derived from prosody which studies poetic meters and versification. In Arabic, the starting point of metrical analysis is prosodic analysis which can be attributed to يديهارفلا in the second half of the eighth century (A.D.). This study aims at pinpointing the values of two metrical parameters in modern Arabic poetry. To
... Show MoreThe objective of drilling parameters optimization in Majnoon oilfield is to arrive for a methodology that considers the past drilling data for five directional wells at 35 degree of inclination as a baseline for new wells to be drilled. Also, to predicts drilling performance by selecting the applied drilling parameters generated the highest rate of penetration (ROP) at each section. The focal point of the optimization process is to reduce drilling time and associated cost per each well. The results of this study show that the maximum ROP could not be achieved without sufficient flow rate to cool and clean the bit in clay intervals (36" and 24") hole sections. Although the influence of combination of Weight on Bit (WOB), Round per mi
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Sex chromatin (SC) is defined as inactive X chromosome in the female somatic cells, it condensed as heterochromatic at interphase of the nucleus and appears like nuclear satellite projection, and only female cells contain SC in mammals. Different ages of cocks: immature (8,16 weeks old), growing (24 weeks old) and production age (32,48 weeks old) , were studied to detect the sex chromatin (SC) with it's various shapes :Sessile nodule(SS), Drum stick(DS), Tear drop(TD) and Club shape(CS) in the blood lymphocytes of blood smears prepared from WBCs of 45 New Hampshire(NH) strain cocks. Also SC measurements were detected which include: vertical (V) and horizontal (H) axes, SC area (SCA), nuclear area (NA), and the
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1- That the Jewish minority, was considered one of Iraq`s 1864-1952 main religious minorities ,and has the therights by the Iraqi constitution approved by the Iraqi peopel in addition to the items all ocated py the minorities includiny the Jewish minority .He also bledged formaly before the Nations council to get its independence and to respect the rights of minorities . 2- The Jews who have completed primary education in Jweish and government schools Increased the number so that it seemed that the percentage of illiterate males was zero and the female was not high and as aresult of the increasing number of primary school graduates, so it was need to open addition secondary schools, also increased the number of high school graduates from
... Show MoreSource, sedimentation, coagulation, flocculation, filter, and tank are parts of a water treatment plant. As a result, some issues threaten the process and affect the drinking water quality, which is required to provide clean drinking water according to special standards and international and local specifications, determined by laboratory results from physical, chemical, and biological tests. In order to keep the water safe for drinking, it is necessary to analyze the risks and assess the pollution that occurs in every part of the plant. The method is carried out in a common way, which is monitoring through laboratory tests, and it is among the standards of the global and local health regulators