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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The importance of regional development resides in the provision of aid and other assistance to regions that are less economically developed. The purpose of this research is to identify the development possibilities and resources at the regional level, which can be tapped for the development of secondary cities. This research aims to shed light on the importance of urban planning in creating regional balance and relieving population and service pressure on major cities. The research answers the question relative to how urban planners can work towards the idea of creating development corridors including the cities located within them, whilst focusing more on the regional dimension and the topic of sustainable urbanization. This research assum
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Identification of complex communities in biological networks is a critical and ongoing challenge since lots of network-related problems correspond to the subgraph isomorphism problem known in the literature as NP-hard. Several optimization algorithms have been dedicated and applied to solve this problem. The main challenge regarding the application of optimization algorithms, specifically to handle large-scale complex networks, is their relatively long execution time. Thus, this paper proposes a parallel extension of the PSO algorithm to detect communities in complex biological networks. The main contribution of this study is summarized in three- fold; Firstly, a modified PSO algorithm with a local search operator is proposed
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Identification of complex communities in biological networks is a critical and ongoing challenge since lots of network-related problems correspond to the subgraph isomorphism problem known in the literature as NP-hard. Several optimization algorithms have been dedicated and applied to solve this problem. The main challenge regarding the application of optimization algorithms, specifically to handle large-scale complex networks, is their relatively long execution time. Thus, this paper proposes a parallel extension of the PSO algorithm to detect communities in complex biological networks. The main contribution of this study is summarized in three- fold; Firstly, a modified PSO algorithm with a local search operator is proposed to d
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The aim of the preset study is to explain the role of irisin hormone levels in type-2 obese diabetic women and compare these levels with those in obese nondiabetic women. In addition, we investigated the relation of irisin levels with those of glycated hemoglobin (HbA1c) and body mass index (BMI) in the patients.
Eighty eight subjects were included in this study, including 44 type-2 Iraqi obese diabetic women as a patients group, and 44 obese nondiabetic women as a control group. Serum irisin was measured by Enzyme-linked Immune-Sorbent assay (ELISA), while determination of glycosylated Hemoglobin was carried out by The SD A1c CareTM system. Diabetic type-2 obese women showed a highly significant decrease in
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Soil wetted pattern from a subsurface drip plays great importance in the design of subsurface drip irrigation (SDI) system for delivering the required water directly to the roots of the plant. An equation to estimate the dimensions of the wetted area in soil are taking into account water uptake by roots is simulated numerically using HYDRUS (2D/3D) software. In this paper, three soil textures namely loamy sand, sandy loam, and loam soil were used with three different types of crops tomato, pepper, and cucumber, respectively, and different values of drip discharge, drip depth, and initial soil moisture content were proposed. The soil wetting patterns were obtained at every thirty minutes for a total time of irrigation equ
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Radon is the air contaminant radioactive gas which people exposed to, is a reason for lung damages and lung cancer. The areas that are subject to high radon levels are found by radon concentration measurement. The radon activity concentration, annual effective dose, and potential alpha energy concentration (PAEC), were measured in houses of Ainkawa region using CR-39 solid state nuclear track detectors SSNTDs with the sealed-can technique. In the present paper the estimated values for radon activity concentration are in the range 55.99-112.8 Bq/m3 with 84.30 Bq/m3 as a mean value, the range of annual effective dose are 1.411-2.872 mSv/y, with mean value 2.124 mSv/y, and the potential alpha energy c
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