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.
ABSTRACT Planetary Nebulae (PN) distances represent the fundamental parameter for the determination the physical properties of the central star of PN. In this paper the distances scale to Planetary Nebulae in the Galactic bulge were calculated re- lated to previous distances scales. The proposed distance scale was done by recalibrated the previous distance scale technique CKS/D82. This scale limited for nearby PN (D ≤ 3.5 kpc), so the surface fluxes less than other distance scales. With these criteria the results showed that the proposed distance scale is more accurate than other scales related to the observations for adopted sample of PN distances, also the limit of ionized radius (Rio) for all both optically thick and optically thin in
... Show MoreLinear programming currently occupies a prominent position in various fields and has wide applications, as its importance lies in being a means of studying the behavior of a large number of systems as well. It is also the simplest and easiest type of models that can be created to address industrial, commercial, military and other dilemmas. Through which to obtain the optimal quantitative value. In this research, we dealt with the post optimality solution, or what is known as sensitivity analysis, using the principle of shadow prices. The scientific solution to any problem is not a complete solution once the optimal solution is reached. Any change in the values of the model constants or what is known as the inputs of the model that will chan
... Show MoreIn this article, the effects of the O2 ratio on the electrical characteristics, including the I-V characteristic curve, Panchen’s curve, and I-P curve, were tested in a sample of O2/Ar gaseous mixture . The sample was produced by plasma-based DC magnetron sputtering with niobium metal as a target material. The inter-electrode spacing value was 4 cm. Plasma diagnosis via the Optical Emission Spectroscopy (OES) method was used to achieve Te and Ne mixture values of 20 %, 30 %, 50%, and 70% in the Ar/O2 system. The results showed that the discharge is operating in the abnormal glow region and the discharge current was decreased by increasing O2 percentage. In addition, the experimenta
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In this research, we obtained nanoparticles (NPs) using a type of microwave (cold plasma) and water extract from Origanum vulgare with the addition of silver nitrate (AgNO3) solution. Silver nanoparticles are characterized by high production techniques. Experimental factors such as morphology, structure, optical properties and active compounds of the nanoparticle extract were studied through specific tests such as morphology, UV spectroscopy, FE-SEM, FT-IR, and Atomic Force Microscopy (AFM). Plants were used in manufacturing the nanoparticles, as plants are well known for their accessibility and applicability in different pathological areas. The current research provides information on the Green Union System of N
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The road network serves as a hub for opportunities in production and consumption, resource extraction, and social cohabitation. In turn, this promotes a higher standard of living and the expansion of cities. This research explores the road network's spatial connectedness and its effects on travel and urban form in the Al-Kadhimiya and Al-Adhamiya municipalities. Satellite images and paper maps have been employed to extract information on the existing road network, including their kinds, conditions, density, and lengths. The spatial structure of the road network was then generated using the ArcGIS software environment. The road pattern connectivity was evaluated using graph theory indices. The study demands the abstraction and examin
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It is clear that correct application of antibiotic prophylaxis can reduce the incidence of infection resulting from the bacterial inoculation in a variety of clinical situations; it cannot prevent all infections any more than it can eliminate all established infections. Optimum antibiotic prophylaxis depends on: rational selection of the drug(s), adequate concentrations of the drug in the tissues that are at risk, and attention to timing of administration. Moreover, the risk of infection in some situations does not outweigh the risks which attend the administration of even the safest antibiotic drug. The aim of this study was to comp
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The Specific activity of extracellular superoxide dismutase (EC-SOD) was measured in healthy persons and in patients with benign and malignant brain tumors. The results show decrease of the EC-SOD specific activity in sera of patients with benign and malignant brain tumors in comparison to that of control group.This study concentrated on studying the changes that occur in sera EC-SOD activity of patients with benign and malignant brain tumors, in comparison to that of normal individuals. The result also revealed that this isoenzyme is present in many different molecular weights forms (as judged by polyacrylamide gel electrophoresis), some of these with no enzymatic activity. Conversion among these forms occurs in the malignant sera
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.