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

In this study, high-performance solid polymer electrolytes (SPEs) with different compositions were investigated for next-generation lithium-based energy storage and flexible electronics technology applications. The SPE films were prepared by the solution casting method using hydroxypropyl methylcellulose (HPMC), polyethylene glycol (PEG), and lithium sulfate (Li2SO4 ). The obtained films were flexible and transparent, hence suitable for structural, optical, electrical, and thermal characterizations. The XRD pattern of HPMC indicated a broad peak at 2 theta approximate to 20 degrees, while the films HPMC/PEG- Li2SO4 showed sharp peaks assigned to the crystalline nature of Li2SO4 . Fourier-transform infrared (FTIR) spectra confirmed O-H vibra

In this study, new oxazolidinone and thiazolidinone derivatives were synthesized through a three-step process. In the first step, o-aminothiophenol was reacted with p-aminobenzoic acid in hydrochloric acid to produce an amine containing a thiazole ring, achieving a product yield of 80%. The second step involves synthesizing Schiff bases (E1-E4) by reacting 4-(benzo[d]thiazol-2-yl)aniline with various aromatic aldehydes in the presence of glacial acetic acid. This reaction yields products of 76% to 90%. In the third step, the Schiff derivatives (E1-E4) are reacted with glycolic acid and thioglycolic acid to obtain the desired products. Oxazolidinone derivatives (N1-T1) were produced with rates ranging from 66% to 74%, while thiazolidin

A new series of ?-D-glucose as Schiff bases derivatives is synthesized and characterized with studying their bioactivity. Hydroxyl groups at C (1,2&5,6) sugar moiety are converted into acetal form through a reaction with dry acetone using phosphoric acid and anhydrous zinc chloride as catalysts producing 1,2:5,6-di-O-isopropyledine ?-D-glucofuranose(I). The five memberd ring acetal of C(5,6) is hydrolyzed with acetic acid (65%)and a reaction of the new product with sodium periodate is carried on to get an aldehyde moiety which is used to produce a new series of Schiff bases through reacting with different amino compounds such as 4-amino antipyrene . The suggested chemical structures of the prepared compounds are confirmed by u

The human blood physiology is an active system that is closely connected with environmental and lifestyle changes, which affect such processes as erythropoiesis, coagulation, platelet activity, nitric oxide (NO) signaling system, and oxygen transport. It is a synthesis of evidence based on recent research (2020-2026) on four modulators that relate to each other physically: exercise, high-altitude hypoxia, climate change-induced high and low temperatures, and consumption of non-nutritive sugar substitutes such as erythritol. Adaptive changes that are generally observed in response to exercise and altitude are increased erythropoiesis and improved vascular functions, whereas maladaptive changes, including oxidative stress, inflammator

Designing high-performance solid polymer electrolytes (SPEs) remains a key challenge, primarily due to their inherently low ionic conductivity, which hampers the advancement of all-solid-state lithium-ion batteries (ASSLiBs). In this work, we address this limitation by developing a green, crosslinked polymer blend comprising carboxymethyl cellulose (CMC) - extracted and functionalized from palm frond fibers - and poly (vinyl alcohol) (PVA). Citric acid (CA) was utilized as a crosslinking agent, while lithium perchlorate (LiClO4) was incorporated as a dopant to enhance ionic conductivity. The SPE membranes were fabricated via solution casting, with the optimized formulation - designated CP-15X-Li25 - containing 15 wt.-% CA and 25 wt.-% LiClO