The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting auditor in Iraq (within the report ) and the rationalization of investment and lending decisions in the companies listed on the Iraq Stock Exchange “.So the search based to view , analyze the results of the questionnaire prepared for this purpose and test the relationship between auditing reporting and decisions making rationality .The research found that, despite the usefulness of the information contained in the auditor 's report issued by companies listed on the Iraq Stock Exchange for the purpose of rationalizing investment and lending decisions ,it requires the development of the auditor 's report and improve the content of its information, as it confirms investors and lenders as well as academics and professionals in this context the need to develop auditor reporting and improve the content of his report information to have an active role in the rationalization of economic decisions.
The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating
RMK Al-Zaid, AT Al-Musawi, SJ Mohammad
MH Hamzah, AF Abbas, International Journal of Early Childhood Special Education, 2022
The research aims to explain the reality and the roots of the problem financial crisis and its impact on the performance of the Amman Stock Exchange, by testing three hypotheses, the first and the second relates to the performance of the Amman Stock Exchange and its sectors before and after the financial crisis. And the third examined the relationship between indirect foreign investment and the performance of Amman Stock Exchange.
Hypothesis testing results of the first and second pointed to the existence of statistically significant differences for the performance of the stock market in general and in particular their performance for the period before and after the financial crisis. The third hypothesis resu
Corrosion experiments were carried out to investigate the effect of several operating parameters on the corrosion rate and corrosion potential of carbon steel in turbulent flow conditions in the absence and presence of sodium benzoate inhibitor using electrochemical polarization technique. These parameters were rotational velocity (0 - 1.57 m/s), temperature (30oC – 50oC), and time. The effect of these parameters on the corrosion rate and inhibition efficiency were investigated and discussed. It was found that the corrosion rate represented by limiting current increases considerably with increasing velocity and temperature and that it decreased with time due to the formation of corrosion product layer. The corrosion potential shifted t
... Show MoreSoil movement resulting due unsupported excavation nearby axially loaded piles imposes significant structural troubles on geotechnical engineers especially for piles that are not designed to account for loss of lateral confinement. In this study the field excavation works of 7.0 m deep open tunnel was continuously followed up by the authors. The work is related to the project of developing the Army canal in the east of Baghdad city in Iraq. A number of selected points around the field excavation are installed on the ground surface at different horizontal distance. The elevation and coordinates of points are recorded during 23 days with excavation progress period. The field excavation process was numerically simulated by using the finite
... Show MoreAbstract:
The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage. The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban
... Show MoreIn this study, has been discussed the issue of non-interest income and its impact on the Iraqi banking sector profit for the period between (2008-2017) as it was the main objective of the study is to find the relationship between the non-interest income and the profits of the banking sector in order to know the size of the sector's dependence on non-interest income As well as an analysis of its profitability compared to selected countries, And to test hypotheses, the financial ratios and some statistical tests to determine the stability of the time series such as the test (Correlegram , Dickey -Fuller (depending on the statistical program (E-Views V8) and a simple linear regression method by (Minitab
... Show MoreIn the present study, the effect of Zinc nanoparticles on levels of (T3 , T4 and TSH) hormones was investigated. Zinc nanoparticles were synthesized by Laser induced plasma.The Nd: YAG Nd: YAG laser with a wavelength of 1064 nm was used to generate nanomaterials of the elements (zinc) upon collision with target atoms. Plasma generated by different laser intensity is generated. After confirming the preparation of zinc nanoparticles, XRD, AFM was examined, and the effect of these substances on the thyroid gland (T3, T4, TSH) was observed for two doses of each component (1 ml / kg, 4 ml / kg) after conducting a cytotoxicity examination of the lymphocytes of the rats extracted from Rat spleen was 1.8% less toxic to zinc, and as noted The
... Show MoreThe current study included the separation of three alkaloid compounds from Anastatica Hierochuntica and studied the effect of the these compounds on cancerous cells , specifically liver cancer it was found that compound number one is the most influential or inhibiting at 50 percent followed by compound number three when using concentration of 400 μg/mL.