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.
Background: Osteoid osteoma(OO) is a relatively common benign skeletal neoplasm of unknown etiology that is composed of osteoid and woven bone, usually seen in adolescent and young males Although, the clinical, radiological and scintigraphic features of OO have been well described, these features may be misleading or altered in the cases of lesser trochanter of the femur which is relatively uncommon location for OO with a few number of cases reported up to date. Case Presentation: We report a case of a 20-year-old man who presented with painful limpThe pain had begun six months earlier and was made worse by walking and by exercise., with normal initial X-rays .The diagnosis was made after six months when typical Computed tomography, magneti
... Show MoreBlogs have emerged as a powerful technology tool for English as a Foreign Language (EFL) classrooms. This literature review aims to provide an overview of the use of blogs as learning tools in EFL classrooms. The study examines the benefits and challenges of using blogs for language learning and the different types of blogs that can be used for language learning. It provides suggestions for teachers interested in using blogs as learning tools in their EFL classrooms. The findings suggest that blogs are a valuable and effective tool for language learning, particularly in promoting collaboration, communication, and motivation.
(3)
(1)
The current research is concerned with a pragmatic study of attack and defense acts that are used by President Donald Trump in the American Presidential Debate in 2020. Attack is an attempt to harm or defeat someone, and it is a bold message that the speaker or attacker does not like or disagree with the other antagonist. On the contrary, defense means a person responds to an attack of his or her opponent. After an attack, the politician either negates or fact-checks claims made by his opponents or tries to set the record straight. By the end of the study, it is expected to answer the following questions: What are the most frequent strategies of attack and defense that utilized by President Trump to formulate his speech? What are the reason
... Show More
(1)
(5)
(1)
(11)
(9)
The present study aimed at shed light on the association between HLA-class I antigens (A, B and Cw) and brain tumours (meningioma and glioma) in the basis of their individual frequencies or two-locus association A total of 52 brain tumour patients were enrolled in this study, with an age range of 7-68 years. The patients were divided into two clinical groups; meningioma (20 cases) and glioma (22 cases), while the remaining 10 cases represented other types of brain tumour. Control samples included 47 Iraqi Arab apparently healthy blood volunteers, with an age range of 15-50 year. Three HLA antigens showed a significant increased frequency in total patients as compared to controls. They were B13 (34.6 vs. 6.5%), B40 (15.4 vs. 2.2%) and Cw3
... Show More
The energy expectation values for Li and Li-like ions ( , and ) have been calculated and examined within the ground state and the excited state in position space. The partitioning technique of Hartree-Fock (H-F) has been used for existing wave functions.