The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

The aim of the research is to investigate the effect of cold plasma on the bacteria grown on texture of sesame paste in its normal particle and nano particle size. Starting by using the image segmentation process depending on the threshold method, it is used to get rid of the reflection of the glass slides on which the sesame samples are placed.  The classification process implemented to separate the sesame paste texture from normal and abnormal texture. The abnormal texture appears when the bacteria has been grown on the sesame paste after being left for two days in the air, unsupervised k-mean classification process used to classify the infected region, the normal region and the treated region. The bacteria treated with cold plasma, t

ABSTRACT

Metal (II) complexes of Co, Ni, Cu and Zn with cefdinir C₁₄H₁₃N₅O₅S₂ derivative (L) were synthesized and identification by elemental analysis CHNS Uv-Vis, FTIR, TGA, metal analysis AA, magnetic susceptibility and conduct metric measurement. by analysis the ligand behaves as a bidentate. For the cobalt complex, Tetrahedral geometry shape was suggested, while other complexes that have nickel, copper and zinc ions were proposed as octahedral geometry shape. The experimental method was studied for prevention of corrosion carbon steel in 3.5% NaCl by using a novel Cefdinir derivations drugs. The results showed that metal complex was a strong corro

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

This study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government performance. From the result, it is revealed that there is need for electronic government for implementation in order to curb the rate of fraud and administrative and financial corruption and improve the quality of service provision for better performance

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

The study involves removing of [Alizarin Red S (ARS) and Alizarin yellow R (AYR)] by using Iraqi Siliceous Rocks Powder (SRP). Adsorption isotherms were studied and the factors which influence it, such as temperature and salt effect. Adsorption isotherms of (ARS) were found to be comparable to Temkin equation. Adsorption isotherms of (AYR) were found to be comparable to Freundlich equation. The adsorption process on this surface was studied at different temperatures. The results showed that the adsorption of (ARS,AYR) on surface increased with increasing temperature (Endothermic process). According to the above results the thermodynamic functions (ΔH, ΔG, ΔS) were calculated. The adsorption quantity increasing for (ARS, AYR) with increas

In this paper, an algorithm through which we can embed more data than the
regular methods under spatial domain is introduced. We compressed the secret data
using Huffman coding and then this compressed data is embedded using laplacian
sharpening method.
We used Laplace filters to determine the effective hiding places, then based on
threshold value we found the places with the highest values acquired from these filters
for embedding the watermark. In this work our aim is increasing the capacity of
information which is to be embedded by using Huffman code and at the same time
increasing the security of the algorithm by hiding data in the places that have highest
values of edges and less noticeable.
The perform