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 a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

Bacteriocins were partially purified by ammonium sulphate 50% concentraction, bacteriocin activity of Pediococcus acidilactici-FMAC278 was 25600 U/ml with 5.8 folds and 7.6% yeild, the activity decrease to 12800 U/ml after dialysis with 6.3 folds and 3% yield, On the other hand the bacteriocin activity of Weissella paramesenteroides-DFR6 was 12800 U/ml with 2.7 folds and 8.8% yeild, after dialysis the activity became 6400 U/ml with 5.1 fold and 3.4% yield, Chicken Sausage were made by adding 0.25, 0.5 and 1% particaly purified bacteriocin to study its effect on microorganisms and increasing shelf life of Sausage. It is found that bacterial numbers were decreased after 3 days of storage at refrigerator at 0.5% conc. While the molds decrea

       The implicit is the narrative technique used to give indirect hidden messages. To read between the lines means to understand the implicit meaning that is not directly indicated. This technique is expressed in two forms: the hypothesis and the implications of linguistic and non-linguistic rules. Nathalie Sarraute’s "Pour un oui ou pour un non" states this narrative method through her character’s verbal and non-verbal dialogue. The present paper discusses the implicit method and shows the reason behind which  the author uses it in her play "Pour un oui ou pour un non".

Résumé

Laser skin wound soldering offers many distinct advantages over conventional closure and laser welding techniques. Objective : to compare the histological effects of human skin wound soldering using 50 % human albumin solder and compound charcoal photosensitiser with 980 nm diode laser acting in various modes of action and parameters. Study Design/Materials and Methods: In this in vitro experimental study , Multiple 3-4 cm long full thickness incisions in a specimen of human skin were soldered using a 4 mm spot diameter beam of 980 nm diode laser(at different laser parameters and modes of action) with 50 % human albumin solder mixed with the compound charcoal at 5 % W/V concentration .After obtaining a successful wound soldering , the wo

Focusing of Gaussian laser beam through nonlinear media can induce spatial self- phase modulation which forms a far field intensity pattern of concentric rings. The nonlinear refractive index change of material depends on the number of pattern rings. In this paper, a formation of tunable nonlinear refractive index change of hybrid functionalized carbon nanotubes/silver nanoparticles acetone suspensions (F-MWCNTs/Ag-NPs) at weight mixing ratio of 1:3 and volume fraction of 6x10-6 , 9x10-6 , and 18x10-6 using laser beam at wavelength of 473nm was investigated experimentally. The results showed that tunable nonlinear refractive indices were obtained and increasing of incident laser power density led to increase the nonlinear refractive inde

The research aims to measure the impact of managerial ability on income persistence for the industrial sector companies listed in the Iraqi Stock Exchange. The managers of these companies have managerial ability that may have an impact on achieving their objectives, setting their future policies and investing opportunities. Which may be reflected in many areas, including the level of profitability achieved and the possibility of continuity or sustainability? A model was used to measure managerial ability as well as a model to measure the income persistence in order to determine the relationship between them, The researchers found the absence of a statistically significant between managerial ability and the income persistence, which requi

This study aimed at identity baying the difficulties which face public basic school
principals in jar ash governorate in editing formal letters and correspondence and means of
debating with these problems to collect data the researchers developed a question air were
established the population of the study which represents its sample consisted of 129 principals
65 males and 64 females
The results of the study revealed that the principals face difficulties in office and file
management in preparing plans and reports and writing formal letters and answering them
saved recommendations were presented among which were organizing training sessions and
workshops to train the principals on how to dead with there problems.<

 Abstract

The study of oxygen mass transfer was conducted in a laboratory scale 5 liter stirred bioreactor equipped with one Rushton turbine impeller. The effects of superficial gas velocity, impeller speed, power input and liquid viscosity on the oxygen mass transfer were considered. Air/ water and air/CMC systems were used as a liquid media for this study. The concentration of CMC was ranging from 0.5 to 3 w/v. The experimental results show that volumetric oxygen mass transfer coefficient increases with the increase in the superficial gas velocity and impeller speed and decreases with increasing liquid viscosity. The experimental results of k_la were correlated with a mathematical correlation des

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li