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

In this study, an analysis of re-using the JPEG lossy algorithm on the quality of satellite imagery is presented. The standard JPEG compression algorithm is adopted and applied using Irfan view program, the rang of JPEG quality that used is 50-100.Depending on the calculated satellite image quality variation, the maximum number of the re-use of the JPEG lossy algorithm adopted in this study is 50 times. The image quality degradation to the JPEG quality factor and the number of re-use of the JPEG algorithm to store the satellite image is analyzed.

The present study aims to identifying the effect of Eurygaster integriceps infection on the quality features of the local wheat varity IBA 99. The result revealed significant decrease in the percentage of protein of infected wheat at (4, 5)% compared to sound wheat values for the sound wheat were (10.9%) whereas those for the infected wheat were(9.0, 8.4 )% also the result revealed significant increased in the percentage of ash in the infected wheat flour. The result showed significant decrease in the percentage of wet and dry gluten in the infected wheat by sun bug at the rate of (2, 3, 4, 5)% compared to sound wheat value (27, 9% and 25, 23, 22, 22, 20%) for wet gluten and (8.2, 7.8, 7, 7.2, 6%) for dry glutin . The value of sedimentati

Preparation of epoxy/ TiO2 and epoxy/ Al2O3 nanocomposites is studed and investigated in this paper. The nano composites are processed by different nano fillers concentrations (0, 0.01, 0.02 ,0.03, 0.04 ,0.05 ,0.07 and 0.1 wt%). The particles sized of TiO2,Al2O3 are about 20–50 nm.Epoxy resin and nano composites containing different shape nano fillers of (TiO2:Al2O3 composites),are shear mixing with ratio 1 to 1,with different nano hybrid fillers concentrations( 0.025 ,0.0 5 ,0.15 ,0.2, and 0.25 wt%) to Preparation of epoxy/ TiO2- Al2O3 hybrid composites. The mechanical properties of nanocomposites such as bending ,wearing, and fatigue are investigated as mechanical properties.

Recent developments in two main phases of cumulus cloud studies are discussed; first the relations between the clouds and their energy sources in the subcloud layer and second, the interaction between the clouds and their environment in the cloud layer. Under the first heading, the various originating impulses for cumulus formation are mentionitd. and how the character of this impulse affects the spacing, scale and temperature structure of the clouds. The possible origins of trade cumuli are considered.

This study evaluates the performance of magnetic abrasive finishing (MAF) of aluminum alloy in terms of achieving materials removal (MR). A vertical milling machine is used to perform the finishing process using a developed MAF unit that consists of an inductor made out of a 150 mm long and 20 mm diameter iron core wound with 1500 turns and 0.5 mm copper wire. The commutator and magnetic pole are attached at the top and bottom of the inductor, respectively. The required current is supplied using a DC power supply. The South Pole workpiece is a 100×50×3 mm³ plate of AA 1100 aluminum alloy, whereas the magnetic pole represented the North Pole. Pole rotational speed, applied current, and abrasive finishing time was selected as

An investigation was conducted for dewaxing of lubricating oil fraction by urea to reduce the pour point.In this study mixture of 45 % methyl ethyl ketone (MEK) and 55 % toluene was used as a solvent. The studied variables are mixing time (10-70 min), solvent to oil volume ratio (0.5:1- 2:1), urea to wax weight ratio (2- 6) and constant mixing speed 1500 rpm. By analysis of the experimental results, the best operating conditions achieved are mixing time 40 min, solvent/oil 2:1 volume ratio, and urea/wax 4:1 weight ratio. At these conditions the pour point of the lubricating oil decreases from 24 ° C to -13 °C.