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 desp

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa

t

The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

Colonialism as a movement was very popular in Europe more than two centuries before. It aimed at controlling and exploiting several countries in Africa and Asia in addition to imposing their power and control on uninhabited islands. It received adherence and criticism as well. There also appeared activists and nations who stood against it and its practices. English novels discussed this notion greatly by pointing out the bad practices of the colonizers and how the colonized received them. This paper explores two narrative fictions that tackle the different aspects of the term. While Defoe, in Robinson Crusoe (1719), shows a colonial European figure who expresses his superiority, Wells, in “The Country of the Blind” (1904), deconstructs

Abstract  

The aim of this paper is to investigate and discuss the mechanisms of corrosion of epoxy coatings used for potable water tanks. Two distinct types of Jotun epoxy coatings: Tankguard 412 contained polyamine cured epoxy and Penguard HB contained polyamide cured epoxy, were tested and studied using the electrochemical impedance spectroscopic (EIS) method. The porosity of epoxy coatings was determined using EIS method. The obtained results showed that the two epoxy coatings have excellent behavior when applied and tested in potable water of Basrah city. Polyamine is more resistance to water corrosion compared to polyamide curing epoxy and has high impedance values. Microscopic inspection after te

Elemental capture spectroscopy (ECS) is an important tool in the petroleum industry for determining the composition and properties of rock formations in a reservoir. Knowledge of the types and abundance of different minerals in the reservoir is crucial for accurate petrophysical interpretation, reservoir engineering practices, and stratigraphic correlation. ECS measures the elemental content of the rock, which directly impacts several physical properties that are essential for reservoir characterization, such as porosity, fluid saturation, permeability, and matrix density. The ability to accurately determine these properties leads to better reservoir mapping, improved production, and more effective resource management. Accurately de

A novel metal complexes Cu (II), Co (II), Cd (II), Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)
ethyl) diazinyl)-2-aminophenol were synthesized by simple substitution of tryptamine with 2-aminophenol.
Structures of all the newly synthesized compounds were characterized by FT IR, UV-Vis, Mass spectroscopy
and elemental analysis. In addition measurements of magnetic moments, molar conductance and atomic
absorption. Then study their thermal stability by using TGA and DSC curves. The DCS curve was used to
calculate the thermodynamic parameters ΔH, ΔS and Δ G. Analytical information showed that all complexes
achieve a metal:ligand ratio of [1:1]. In all complex examinations, the Ligand performs as a tri

The researchers wanted to make a new azo imidazole as a follow-up to their previous work. The ligand 4-[(2-Amino-4-phenylazo)-methyl]-cyclohexane carboxylic acid as a derivative of trans-4-(aminomethyl) cyclohexane carboxylic acid diazonium salt, and synthesis a series of its chelate complexes with metalions, characterized these compounds using a variety technique, including elemental analysis, FTIR, LC-Mass, ¹H-NMRand UV-Vis spectral process as well TGA, conductivity and magnetic quantifications. Analytical data showed that the Co (II) complex out to 1:1 metal-ligand ratio with square planner and tetrahedral geometry, respectively while 1:2 metal-ligand ratio in the Cu(II), Cr(III), Mn(II), Zn(II), Ru(III)and Rh(III)complexes

Elemental capture spectroscopy (ECS) is an important tool in the petroleum industry for determining the composition and properties of rock formations in a reservoir. Knowledge of the types and abundance of different minerals in the reservoir is crucial for accurate petrophysical interpretation, reservoir engineering practices, and stratigraphic correlation. ECS measures the elemental content of the rock, which directly impacts several physical properties that are essential for reservoir characterization, such as porosity, fluid saturation, permeability, and matrix density. The ability to accurately determine these properties leads to better reservoir mapping, improved production, and more effective resource management. Accurately determi

Mixing aluminum nitrate nonahydrate with urea produced room temperatures clear colorless ionic liquid with lowest freezing temperature at (1: 1.2) mole ratio respectively. Freezing point phase diagram was determined and density, viscosity and conductivity were measured at room temperature. It showed physical properties similar to other ionic liquids. FT-IR,UV-Vis, 1H NMR and 13C NMR were used to study the interaction between its species where - CO ??? Al- bond was suggested and basic ion [Al(NO3)4]? and acidic ions [Al(NO3)2. xU]+ were proposed. Water molecule believed to interact with both ions. Redox potential was determined to be about 2 Volt from – 0.6 to + 1.4 Volt with thermal stability up to 326 ?.