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 despite the presence of laws and regulations to protect investors and shareholders, but they did not It is applied if it may affect the desire of stakeholders to invest in these companies. The most important recommendations reached by the research were: Urging the application of the mechanisms and principles of corporate governance and the governance of investment policy by working to educate the community about it, and that its application is considered a safety against conflict of interest and fraud and protection their interests, and also recommended the necessity of forming specialized committees with expertise to formulate principles for the governance of investment policy that suit the Iraqi environment In accordance with the principles issued by the OECD Development Organization, and preparing a guide or a proposed audit framework that includes the principles of governance and the governance of investment policy or the cost of borrowing, including the audit procedures that the auditor must perform to ensure the application of governance and its impact on the continuity of work in the economic unit.
Obesity is an increasing health problem in developing countries and has grown into a major global epidemic. Recent studies suggest that colonization of the stomach with Helicobacter pylori (H. pylori) may affect gastric expression of appetite and satiety-related hormones, finding that patients cured of H. pylori infection have gained weight. Further exploration of the relationship between obesity and H. pylori infection is therefore warranted. The objective of this study was to determine the prevalence of H. pylori infection in a sample of obese patients. A total of 69 obese females and 55 normal-weight females as a control group were included. Body mass indices (BMI) of all females were measured and tests for H. pylori performed. Subjects
... Show MoreAbstract Out of 222 patients complaining from signs and symtomps raised suspicion for brucellosis, 39 (16 males and 23 females) further more they suffered from joint and/or swelling. Blood and synovial fluid (SF) from each patient were subjected to serological tests and culture. Concerning SF specimens the investigations were extended to gross examination, Blood-Synovial Fluid Glucose Difference (G-S.F.G.D), protein determination, total and differential W.B.C. count. The investigations revealed high agglutinin titres in both blood and SF specimens, abnormal gross appearance, high value (beyond normal)
The goal of modern education is to achieve healthy growth of the individual and
society Since childhood is one of the most serious developmental stages in the human
identity, which is not limited to the threat to it stage the foundations of personal sound is
placed where the dimensions of the various components and based on the foregoing targets
Current Search: "Measuring the level of psychological health kindergartens"
And it included a sample search on the kindergarten children in the province of
Baghdad and achieve the objectives of research have been prepared in scale mental health and
concluded the researcher through the search results that kindergarten children suffering from
disorders in mental health, the
In this work a fragile watermarking scheme is presented. This scheme is applied to digital color images in spatial domain. The image is divided into blocks, and each block has its authentication mark embedded in it, we would be able to insure which parts of the image are authentic and which parts have been modified. This authentication carries out without need to exist the original image. The results show the quality of the watermarked image is remaining very good and the watermark survived some type of unintended modification such as familiar compression software like WINRAR and ZIP
Background: Historically the traditional medical program are divided into preclinical basic sciences course which taught separately (subject based) and clinical course which taught also as subject based, spoon feeding ,few delivery modes , no or few interactive session and the assessment solely based on examination and no weightage is given to the continuous assessment.Curricular reform: In the last few decades, there have been increasing pressures on medical educators for curriculum reform, and many accreditation bodies were established a guidelines for the medical schools. In many countries, the traditional approach has largely been modified towards a more integrated approach. An integrated approach is still subject centered but transc
... Show MoreBackground: Day case surgery has become widely accepted as a safe alternative to the inpatient care in up to 70% of the cases at a children’s hospital. It has the advantage of minimizing the psychological trauma of hospitalization, decreasing nosocomial infection, less costly and frees up hospital beds.Objectives: To assess the advantages and disadvantages of this type of surgery.Methods: this is a prospective study, in which two hundred thirty childhood tonsillectomies were performed as a day-case in the department of otolaryngology at Al Shaheed Gazi hospital, Medical City Complex during the period from October 2009 to September 2010. The patients age range from 3-12 years (Mean 7.2 years).Results: 46.08% males and 53.91% females wer
... Show MoreBackground: Nutrition can affect periodontal disease through contributing to microbial growth in the gingival crevice, affecting the immunological response to bacterial antigens and assisting the repair mechanism of the connective tissue at the local site after injury from plaque and calculus. The aim of this study was to assess the prevalence of Oral hygiene (plaque and calculus) and gingivitis in relation to age, gender and nutritional status. Materials and methods: The sample included (444) kindergarten children at age of (4 and 5 years old) males and females from urban areas in Al-Ramadi city. The assessment of nutritional status was performed using anthropometr
... Show MoreBackground: Dental caries is the most common oral problem, although dental caries is not life threating, it has aharmful effect on quality of life. Socioeconomic factors were found to be strong predictors of the prevalence of oral diseases in children, likes family income, occupational prestige, and education. The aim of this study is to assess the effect of socioeconomic factors on occurrence dental caries in their children. Materials and methods: The sample consists of 550 kindergartens children aged between (4-5) years were selected randomly, girls and boys. The kindergartens selection was randomly from different geographical areas in Al-Najaf governorate. Information was taken from children's parents using questionnaire with the help o
... Show MoreThe current paper aims to identify potential factors associated with employees’ intentions to leave information and communication technology companies in Iraq. There is evident variability in the literature regarding these factors; hence, a factor analysis approach was employed to identify these factors within the surveyed environment. Due to the difficulty in precisely delineating the size of the research population, a purposive sampling method was employed to reach an appropriate number of respondents within the aforementioned companies. A total of 288 employees responded to the survey conducted via Google Forms. The test results revealed the presence of five primary factors associated with employees’ intentions to leave, name
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