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.
This research examines the phonological adaptation of pure vowels in English loanwords in Iraqi Arabic (IA). Unlike previous small-scale studies, the present study collected 346 loanwords through document review and self-observation, and then analyzed them using quantitative content analysis to identify the patterns of pure vowel adaptation involved in incorporating English loanwords into IA. The content analysis findings showed that most pure vowel adaptations in English loanwords in IA follow systematic patterns and may thus be attributed to specific characteristics of both L1 and L2 phonological systems. Specifically, the findings suggest that the IA output forms typically preserve the features of the input pure vowel to the maxi
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Realizing robust interconnectivity in a rapidly changing network topology is a challenging issue. This problem is escalating with the existence of constrained devices in a vehicular environment. Several standards have been developed to support reliable communication between vehicular nodes as the IEEE 1609 WAVE stack. Mitigating the impact of security/mobility protocols on limited capability nodes is a crucial aspect. This paper examines the burden of maintaining authenticity service that associated with each handover process in a vehicular network. Accordingly, a network virtualization-based infrastructure is proposed which tackles the overhead of IEEE 1906 WAVE standard on constrained devices existed in vehicular network. The virtualized
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Silver-bismuth iodide (ABI) ternary semiconductors, such as AgBi2I7, AgBiI4, Ag2BiI5, and Ag3BiI6, have emerged as promising lead-free light absorbers for photovoltaic applications due to their favorable optoelectronic properties. Despite recent advances that have improved power conversion efficiencies from ∼1% to over 5%, ABI-based solar cells still show substantial open-circuit voltage (VOC) losses of up to ∼1 V, which significantly hinder the device performance. These losses have been experimentally attributed to the non-radiative recombination originating from intrinsic defects, however, theoretical understanding of these defect mechanisms remains limited. Here, using density functional theory calculations, we systematical
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Obesity among girls can cause physical, psychological, or social problems. Different cultures have different lifestyle and dietary habits which affect people’s experience about obesity. This study aimed to assess girls’ experience toward obesity.
In 2023, a qualitative conventional content analysis method was used in this study to meet the study’s objective in Baghdad and Babylon, Iraq. A probability purposive sampling method was used to gather the sample from three high schools in t
Background: There are various secreted proteins affecting the prognosis of oral squamous cell carcinoma (OSCC) and one of them is Angiopoietin-2(Ang-2) which is thought to have an essential role in the development and progression of the tumor. Aim of the study: This study was conducted to determine the expression of (Ang-2) in (OSCC) to assess its correlations with clinicopathological parameters of the tumor. Material and Methods: 36 formalin- fixed, paraffin- embedded tissue blocks histologically diagnosed as OSCC were examined for Ang-2 immunohistochemical expression semi quantitively. Results: The expression of Ang-2 was significantly associated with histopathological grade (P value=0.023), while there is no significant association wi
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In this work the parameters of plasma (electron temperature Te,
electron density ne, electron velocity and ion velocity) have been
studied by using the spectrometer that collect the spectrum of
plasma. Two cathodes were used (Si:Si) P-type and deposited on
glass. In this research argon gas has been used at various values of
pressures (0.5, 0.4, 0.3, and 0.2 torr) with constant deposition time
4 hrs. The results of electron temperature were (31596.19, 31099.77,
26020.14 and 25372.64) kelvin, and electron density (7.60*1016,
8.16*1016, 6.82*1016 and 7.11*1016) m-3. Optical properties of Si
were determined through the optical transmission method using
ultraviolet visible spectrophotometer with in the range
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