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.
Morphological and phonological studies of fungal pathogen infecting alfalfa weevil Hypera postica (Gyllenhal) indicating that infection has been shown to develop along two distinct physiological lines, each culminating in the production of either conidial or resting spores, in host cadavers which are morphologically distinct. The percent of infection and epizootic development appeared to be dependent on host density. Farther evidence to entail proper correlation between conidia and resting spores suggest that these two forms of spores are stages in the development of one pathogen.
This review is concluded of 8-Hydroxyquinline (8HQ) compound and derivatives which has a very significant interests with a strong fluorescence , furthermore the relationship between divalent metal ions and characteristic of chelating . In the same way coordinated features have increase of its organic action and inorganic behavior by giving many samples of compounds which are a good chelating agents ligands with more capable of forming very stable complexes.Therefore, the role of (8HQ) is not limited on complexes only but its applications in different fields so this review will focus on demonstration preparation methods and properties of (8HQ) derivatives with their complexes and applications, hopefully that we will cover a part of scientifi
... Show MorePrimary productivity and chlorophyll-a were used in this study to monitor the restoration process of southern Iraqi marshes (Al-Hewaizeh, central marshes, and Al-Hammar). The phytoplankton primary productivity was based on oxygen light/dark bottle method. Two different depths samples were taken monthly from six studied marshes stations (two stations for each marsh) during November 2005 to October 2006, while chlorophyll-a samples taken from surface water. The phytoplankton primary productivity values ranged 9.38 – 249.79 mg C/m3.hr for all marshes, its values for surface water sample ranged 11.71 – 256.24 mg C/m3.hr, while for 1m depth ranged 9.38 – 142.5 mg C/m3.hr. Chlorophyll-a values ranged between (1.1 – 21.26) µg/l indicating
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publishing has become a large space in the field of interactive education and modern pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find design The study, which included the problem of
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Anal fistula is an anorectal condition with over 90% of cases being
cryptoglandular in origin and occurring after anorectal abscesses. The traditional method of
treatment of an anal fistula is by excision or de roofing the tract awaiting complete healing.. Aim:
The aim of this study is to assess the efficacy of diode laser 980 nm in the treatment of low fistula in
ano. Methods: The study was performed between June 2019 to end of September 2019, at the
institute of laser for postgraduate study in Baghdad university. A cohort of ten male patients with a
provisional diagnosis of low type anal fistula were selected for this study and treated by interstitial
photothermal therapy of fistula epithelium by diode laser 980nm
This study was conducted to know some Immune responses in women with vaginal candidias is by Candidia species. Hemoglubin (Hb) was decreased significantly in patient women comparing with control group. The differential count of Blood cells revealed that neutrophils and monocytcs were increased significantly in patient women comparing with control group. The percentage of the Phagocytosis index was decreased significantly in patient women (66.45 + 15.05) comparing with control group (73.72 + 3.77) and the T- lymphocytes were decreased also in patient women (57.75 + 18.787) comparing with control group (74.25 + 7.759).
OpenStreetMap (OSM) is the world’s biggest publicly licensed geographic data collection. Because OSM is rapidly being used in a wide range of applications, researchers have focused their efforts on determining its quality. The OSM buildings data quality is still ambiguous, due to the limitations, and a few researchers have evaluated the OSM buildings data quality through difficulties where the authoritative data are not obtainable. The focus of this research is to analyze and assess the accuracy of OSM buildings including completeness, and positional accuracy methods. Two different study areas in Baghdad city-Iraq have been investigated: Al-Rasheed and Al-Karrada. The process of the (OSM) data evaluation involved identifying the correspon
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The Al-Shishtary is considered one of the well-known Andalus poets. His poetry represents a flood of kind emotions, springs from the sincere sources of Divine Love, and this is what we felt in his life and his literary prestige. He was a poet who was familiar withthe art of his timeknowsthe oldand popularintellectual assets ofIslamicSciencesof Sharee'a. This wide culture, which he had, is available to him through his many travels between the coasts of Syria, Egypt and others ... to become Imam of the religion way known as(Al-Shishtariyah)resonatedin the hearts ofthe general publicespecially the poor people. This showshis smoothand influential styleand his humanitarian andsimple words which resonate in the hearts of his followers, therefo
... Show MoreThe practice of self medication is continuously increasing worldwide due to its important roles in curing minor conditions or symptoms. This study was conducted to evaluate the factors associated with self medication practice of Iraqi respondents residing in Baghdad City. This study was designed as cross sectional study in which data was collected via direct interviews with respondents using a previously prepared questionnaire. This study investigated 348 respondents from different age groups. The majority of respondents were male aged between 30-60 years, married with secondary or academic level of education and employed with accepted monthly income. The main reason for practicing self medication was previous experience with the same condi
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