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.
3D geological model of a simple petroleum reservoir for Yamama Formation has
been built in Abu Amood Oil Field using Petrel software, which is a product of
Schlumberger. This model contains the structure, stratigraphy and reservoir
properties (porosity and water saturation) in three directions(X, Y and Z).Geologic
modeling is an applied science of creating computerized representations of portions
of the earth's crust, especially oil and gas fields.
Yamama Formation in Abu Amood Oil Field is divided into thirteen zones by
using well logs and their petrophysical properties, six of which are reservoir zones.
From the top of the formation these six zones are: (YB-1, YB-2, YB-3, YC-1, YC-2
and YC-3). These reservoir
As the bit rate of fiber optic transmission systems is increased to more than , the system will suffer from an important random phenomena, which is called polarization mode dispersion. This phenomenon contributes effectively to: increasing pulse width, power decreasing, time jittering, and shape distortion. The time jittering means that the pulse center will shift to left or right. So that, time jittering leads to interference between neighboring pulses. On the other hand, increasing bit period will prevent the possibility of sending high rates. In this paper, an accurate mathematical analysis to increase the rates of transmission, which contain all physical random variables that contribute to determine the transmission rates, is presen
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The purpose of this paper is to study the properties of the
partial level density ( ) l g and the total level density g ( ),
numerically obtained as a l sum of ( ) l g up to 34 max l , for
a Harmonic – Oscillator potential well. This method applied the
quantum – mechanical phase shift technique and concentrated
on the continuum region. Also a discussion of peculiarities of
quantal calculation for single particle level density of energy –
dependent potential
Background: The COVID-19 infection is a more recent pandemic disease all over the world and studying the pulmonary findings on survivors of this disease has lately commenced.
Objective: We aimed to estimate the cumulative percentage of whole radiological resolution after 3 months from recovery and to define the residual chest CT findings and exploring the relevant affecting factors.
Subjects and Methods: Patients who had been previously diagnosed with COVID-19 pneumonia confirmed by RT-PCR test and had radiological evidence of pulmonary involvement by Chest CT during the acute illness were included in the present study. The radiol
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There were two types of plows used widely in agricultural fields in the country. The first plow was moldboard plow, while the second one was chisel plow. There were large numbers of Iraqi farmers that used chisel plow for such farming practices. Researchers found that moldboard plows gave the highest rate of carbon dioxide emission. They observed that that with chisel plows they got the lowest carbon dioxide emission. Chisel plow saved energy as compared to moldboard plow and the cost of using the chisel plows was less than the moldboard plows. Chisel plow decreased carbon dioxide emissions from the soil and improve soil properties. The benefits of using chisel plows were more than using moldboard plows.
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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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Background: Post-partum depression (PPD) is a form of postnatal depression that affects mothers. Clinical manifestations usually appear within six months after delivery. Risk factors that influence the severity of post-partum depression are not fully known in the Iraqi population.
Objectives: We aim to evaluate the risk factors and identify potential predictors that may influence the symptom levels (severity) of post-partum depression among Iraqi women from Baghdad.
Subjects and Methods: The current study is cross-sectional, and we used the Edinburgh Postnatal Depression Scale (EPDS) and a cut-off value of 13 to differentiate patients into two those with lower symptom levels (LSL) and higher symptom levels (HSL). We also explored p
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Vegetation monitoring is considered an important application in remote sensing task due to variation of vegetation types and their distribution. The vegetation concentration around the Earth is increase in 5% in 2000 according to NASA monitoring. This increase is due to the Indian vegetable programs. In this research, the vegetation monitoring in Baghdad city was done using Normalized Difference Vegetation Index (NDVI) for temporal Landsat satellite images (Landsat 5 TM& Landsat 8 OIL). These images had been used and utilize in different times during the period from 2000, 2010, 2015 & 2017. The outcomes of the study demonstrate that a change in the vegetation Cover (VC) in Baghdad city. (NDVI) generally shows a low v
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Due to the significant role in understanding cellular processes, the decomposition of Protein-Protein Interaction (PPI) networks into essential building blocks, or complexes, has received much attention for functional bioinformatics research in recent years. One of the well-known bi-clustering descriptors for identifying communities and complexes in complex networks, such as PPI networks, is modularity function. The contribution of this paper is to introduce heuristic optimization models that can collaborate with the modularity function to improve its detection ability. The definitions of the formulated heuristics are based on nodes and different levels of their neighbor properties. The modulari
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