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The role of auditing in analyzing the relationship between the governance of investment policy and the cost of debt and its reflection on the continuity of the institution: (بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية)
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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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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
Mining Deviations in Document Writing Style through Vector Dissimilarity
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     Doubts arise about the originality of a document when noticing a change in its writing style. This evidence to plagiarism has made the intrinsic approach for detecting plagiarism uncover the plagiarized passages through the analysis of the writing style for the suspicious document where a reference corpus to compare with is absent.      The proposed work aims at discovering the deviations in document writing style through applying several steps: Firstly, the entire document is segmented into disjointed segments wherein each corresponds to a paragraph in the original document. For the entire document and for each segment, center vectors comprising average  weight of their word  are constructed. Second, the degree of cl

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Publication Date
Tue Dec 31 2024
Journal Name
Indian Journal Of Clinical Biochemistry
Farnesoid X Receptor-Mediated Bile Acids Regulation in Cholestasis
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The main process, for the elimination of cholesterol from the human body, involves the alteration of cholesterol into bile acid (BA), by the liver. The farnesoid X receptor (FXR), a member of the nuclear receptor superfamily, is essential for the regulation of BA, glucose, and lipid metabolism. It is largely found in the liver, intestines, kidney, and adrenal glands, and to a smaller degree in the heart and adipose tissue. The binding locations, of the FXR, are in close proximity to formerly undisclosed target genes, with distinctive activities associated with transcriptional regulators, autophagy, apoptosis, hypoxia, inflammation, RNA processing, and a number of cellular signaling pathways. The preservation of BA homeostasis, by the FXR, e

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Publication Date
Mon Apr 16 2018
Journal Name
Optics Express
Cooperativity enhancement in buckled-dome microcavities with omnidirectional claddings
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Publication Date
Thu Oct 30 2025
Journal Name
Folia Medica
Chronic Granulomatous Disease in Pregnancy: a Rare Case Report
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Chronic granulomatous disease (CGD) is a primary immunodeficiency disorder that is either X-linked or autosomal recessive and is characterized by recurrent infections. The diagnosis is primarily based on the nitroblue tetrazolium dye reduction test. Here, we present the case of a 28-year-old pregnant woman with CGD who was diagnosed before marriage and who presented with recurrent subcutaneous skin and ocular infections. Following treatment with multiple antibacterial agents, including meropenem, her infections resolved, and she gave birth to a healthy baby girl at term. However, the newborn has now started to exhibit similar symptoms to those experienced by her mother. This case highlights the need for further studies on the potent

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Publication Date
Sat Mar 15 2025
Journal Name
Al-academy
Pedagogical values in educational theatrical texts By Taha Salem
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امتازت النصوص المسرحية بما تحمله من قيم تربوية ورؤى فنية في المسرحية التعليمية من مضامين فكرية واضحة، وأن المسرحية التعليمية ليست محصورة فقط في الحاضر، بل إنها تعمل على استعراض وتوثيق التاريخ والتراث، وتقديمها بشكل يجعلها ملائمة ومثيرة للاهتمام للأجيال الجديدة، ولأنها تلعب دورًا مهمًا في نقل القيم والمعارف وتعزيز التواصل الثقافي بين الماضي والحاضر والمستقبل، وهي وسيلة فعّالة لتعليم الجمهور بطريقة تف

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Publication Date
Sun Jan 01 2023
Journal Name
Rawal Medical Journal
Procalcitonin Level In COVID-19 Patients: A single center study
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Objective: The study the association of procalcitonin (PCT) and c-reactive protein (CRP) levels in COVID-19 patients and it's role as a guide in progress and management of those patients. Methodology: This cross-sectional study analyzed 200 CIOVID-19 patients in a single privet center in Baghdad, Iraq from January 1, 2021 to January 1, 2022. Demographic data like age, sex, and clinical symptoms were recorded. High sensitivity CRP and PCT in the serum were measured via dry fluorescence immunoassay (Lansionbio-China). Results: Out of 200 patients, 50 had moderate Covid and 150 had severe disease. Mean serum PCT levels was 0.039±0.05 ng/mL in the moderate group (range 0.011-0.067) and 0.43±0.21 ng/mL in the severe group (range 0.21

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Publication Date
Wed Feb 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Supra-Approximation Spaces Using Mixed Degree System in Graph Theory
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This paper is concerned with introducing and studying the o-space by using out degree system (resp. i-space by using in degree system) which are the core concept in this paper. In addition, the m-lower approximations, the m-upper approximations and ospace and i-space. Furthermore, we introduce near supraopen (near supraclosed) d. g.'s. Finally, the supra-lower approximation, supraupper approximation, supra-accuracy are defined and some of its properties are investigated.

Publication Date
Tue Nov 14 2017
Journal Name
Indian Journal Of Clinical Biochemistry
Visfatin, PON-1 Levels in Iraqi Hyperthyroidism Patient’s with Dyslipidemia
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Publication Date
Thu Jun 01 2023
Journal Name
Ifip Advances In Information And Communication Technology
Rapid Thrombogenesis Prediction in Covid-19 Patients Using Machine Learning
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Machine Learning (ML) algorithms are increasingly being utilized in the medical field to manage and diagnose diseases, leading to improved patient treatment and disease management. Several recent studies have found that Covid-19 patients have a higher incidence of blood clots, and understanding the pathological pathways that lead to blood clot formation (thrombogenesis) is critical. Current methods of reporting thrombogenesis-related fluid dynamic metrics for patient-specific anatomies are based on computational fluid dynamics (CFD) analysis, which can take weeks to months for a single patient. In this paper, we propose a ML-based method for rapid thrombogenesis prediction in the carotid artery of Covid-19 patients. Our proposed system aims

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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi J. Sci., Special Issue, Part B
Complex Dynamics in incoherent source with ac-coupled optoelectronic Feedback
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The appearance of Mixed Mode Oscillations (MMOs) and chaotic spiking in a Light Emitting Diode (LED) with optoelectronic feedback theoretically and experimentally have been reported. The transition between periodic and chaotic mixed-mode states has been investigated by varying feedback strength. In incoherent semiconductor chaotically spiking attractors with optoelectronic feedback have been observed to be the result of canard phenomena in three-dimensional phase space (incomplete homoclinic scenarios).

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