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.
This study was carrid out to produce animal gelatin from chicken skin. Gelatin was prepared by the chemical method using HCl 2% and extraction at the temperature degree 70, 80, 90 c° and at the period of time 4, 6, 8 hours, calculated the yield, functional and sensory characteristics were measured at. The result also demonstrated that the produced gelatin have good functional properties in solubility, viscosity, gelling capacity, water absorpation, lipid binding, emulsification. viscosity was higher in gelatin prepared at 70 c° and period of extraction 8 hours and reached 1.0846 cp. Gelatin prepared were featured by highe gelling capacity at 1% for all extraction time periods. The produced gelatin was characterized by good sensory qual
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https://creativecommons.org/licenses/by-nc-nd/4.0
Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.
The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea
... Show MoreThe solution to the problems and challenges of the twenty-first century requires the absorption of many transformations, such as demographic change, poverty reduction, the expansion of safe and clean energy without affecting the environment, as well as reducing health risks and other transitions. It also requires greater cooperation than is possible in the current global system, because both of these constraints and challenges, even if addressed locally or nationally, are because of the potential for their transnational impact, that is, their impact on the lives of people at the global level, Which is necessary to be fully addressed unless it is guided by a comprehensive global vision. This is what environmental governance provides in te
... Show MoreThis study aims to investigate the effect of low concentrations of sulfuric antioxidants on sperm of rams. This study was conducted in the field of sheep and goats of the Department of Livestock in the collage of Agricultural Engineering Sciences, University of Baghdad. The semen was collected using the artificial vagina at weekly rate (Pooled semen) and was subjected to different tests and then was divided into seven treatments but different concentrations of cysteine (0.5, 1mM) and glutathione (0.5, 1mM) and taurine (0.5, 1mM).The sample of the semen was diluted with Tris dilution (10: 1). The results showed that the low concentrations of glutathione, cysteine and taurine resulted i
The article examines metaphors as one of the fundamental means used by D. Rubina when writing the novel “Parsley Syndrome” to form images of dolls as equal heroes of the work. The author of the article continues research related to the work of Dina Ilinichna Rubina, a representative of modern Russian prose.
The acute phase response is a major pathophysiologic phenomenon that accompanies inflammation whether acute or chronic. Complement (C3 and C4) and C - reactive protein (CRP) are positive acute phase proteins (+ ve APPs ). Their production takes place in hepatocyte and the blood concentration of these parameters are increased in osteoarthritis (OA). Chloroquine (CQ) is a diprotic weak base traditionally used to treat malaria. Recently the phosphate salt of CQ is used to decrease this type of (+ve APPs) . In this study, patients who suffered from knee osteoarthritis (KOA) are treated with oral dosage form of chloroquine phosphate (CQP) for one month, twice daily. Our results demonstrate that CQP improves the patient status by decreas
... Show MoreThree hundred samples of washing water of vegetables were collected from women aged ( 15- 6o) years from different area in Baghdad governorate and its suburbs include two rural area ( Jaddria in Baghdad university and Al –Wagif in Rashdia) and two urbane area (Mansoure and Escan) . The samples were examined by precipitation method and then by staining method ( Lugols –Iodine stain) . The percentage of infection of intestinal parasites 36.3% include 15.3% for urban area and 57.3% in rural area and a significant difference was found between those groups . .The results showed also increased in the prevalence of parasitic infection in group age (15 -30) year .Also the results showed only 109 sample infected with eight specie
... Show MoreTEOS aerogel a is the most commonly used. a Aerogel has attracted increasing attention from both academic and industries due to its extraordinary performance and potentials. We have systematically studied the relationship between the densification temperature of the synthesis environment of silica aerogels on their resulting morphological, optical and thermal properties. SEM and BET measurements were employed as structural probes to ascertain the structural differences. Lee's disc apparatus was used for determining the thermal conductivity coefficient. There is a systematic correlation between the annealing temperature and the aerogel surface area, porosity, as well as pore size. The implemented autoclave was able to produce aerogel mono
... Show MoreTin oxide (Sn) nanoparticles were prepared by pulsed laser ablation (PLA) method at different laser energies (400-700mJ). (UV, XRD, AFM, SEM, EDS) methods were employed to determine the properties of nanomaterials. The optical properties showed that the energy gap decreased with increasing laser power; the structural properties showed the relationship between density and angle; Miller's coefficients for net angles were determined and the morphology properties showed the element's surface shape and surface roughness. Also, Tin oxide nanoparticles with added to Staphylococcus aureus bacteria isolated from the ear and cultured by striking method on nutrient agar to know the effect of tin oxide nanoparticles on the growth o
... Show MoreThis study aims to identify the impact of using the infrastructure of the Information Technology (IT) on the performance of human resources in the public universities. This process is done by doing research in the size, quality, and efficiency of the performance, also speed of achievement and simplification of procedures. Diyala University was chosen for the diagnosis through the opinions and attitudes of its employees. Consequently, suggestions that contribute to improve the performance of the employees and thus its overall performance are obtained. Another objective of this study is identifying the human resources which are currently used in academic institutions and educational services systems because the significant role of th
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