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.
This Study· is to investigate the Visceral LeishmaniEJ,sis among 8
susp<:;cted infants and young chUdren admitted 1o AI-Khadhtmiya
Pediatric Hospital in Baghdad between January 1,2005 o August
31,2005 .For each patieni, a medical history was obtained and a complete physical examination was performed by physicians . The serums of the .suspected c_es were primarily diagnosed by using a new ,simple diagnostic method bas.ed on detecting antib9dies against the recombinant K 39
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The purpose of this study is to identify the extent of the EFL teachers’ implementationoftotal quality management (TQM)principles through teaching English as a foreign language in Iraqi secondary schools.A total of 180 EFL teachers fromsecondary schools in Baghdad during the academic year 2010/ 2011 participated in the study. Data was collected using a scale to identify the extent of implementation of total quality management principles by 140 EFL teachers in their classroom. To support the data collected from the scale,40 teachers were observed by EFL educational supervisors during their lessons. The collected data was analyzed using frequency, means and standard deviation to identify the extent of implementation of (TQM) principles.
... Show MoreCognitive radio is observed as a new approach, which could be cope with the spectral limitations. This approach is designed to detect whether a particular segment of the radio spectrum is currently in use and to jump into the temporarily unused spectrum rapidly without interfering with the transmissions of other users. CR is the promising radio technology which aims to detect and utilize the temporally unused spectrum bands by sensing its radio environment in order to improve spectrum utilization. To enhance the sensing performance, cooperative spectrum sensing has been proposed. However, when the number of cognitive user tends to be very large, the bandwidth for reporting sensing results to the common receiver will be very huge. In this pa
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The modern dramatic forms used technical works represented by going back to the primitive origins of drama which participated in establishing it. Those employments were results of philosophical thoughts through which many scholars stimulated philosophical tendencies call for miss for the past and going back to the social life through which intimate relations are interacting. The most important thing that the scholars relied on was ceremony as a social phenomenon which people gather around it through sentimental communication relate their concerns in addition to considering it as an expressive style carries artistic characteristics can be benefitted of in the dramatic show.
These thoughts were represented in the performing activity of
In this paper, the problem of developing turbulent flow in rectangular duct is investigated by obtaining numerical results of the velocity profiles in duct by using large eddy simulation model in two dimensions with different Reynolds numbers, filter equations and mesh sizes. Reynolds numbers range from (11,000) to (110,000) for velocities (1 m/sec) to (50 m/sec) with (56×56), (76×76) and (96×96) mesh sizes with different filter equations. The numerical results of the large eddy simulation model are compared with k-ε model and analytic velocity distribution and validated with experimental data of other researcher. The large eddy simulation model has a good agreement with experimental data for high Reynolds number with the first, seco
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Background: Carpal tunnel syndrome
(CTS) is the most common neuropathy of the
upper limb due to compression of the median
nerve at the wrist.
Objectives: to test the benefit of steroid
irrigation of the wound to alleviate the post
operative pain.
Methods: Forty patients had carpal tunnel
release were divided into two groups with and
without steroid irrigation.
Results: Forty patients 38 female and 2 male
with forty CTS had open surgical release were
studied for postoperative pain at the wrist area.
Group 1 (patients treated with surgery alone)
and group 2 (patients treated with surgery and
steroid).In group1, 11 patients (55%) had
persistent agonizing pain at the ulnar side of
the wrist