The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

This study reports the fabrication of tin oxide (SnO₂) thin films using pulsed laser deposition (PLD). The effect of ⁶⁰Co (300, 900, and 1200 Gy) gamma radiation on the structural, morphological, and optical features is systematically demonstrated using X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM), atomic force microscopy (AFM), and ultraviolet-visible light analysis (UV-Vis), respectively In XRD tests, the size of the crystallites decreased from 45.5 to 40.8 nm for the control samples and from 1200 Gy to 60Co for the irradiated samples. Using FESEM analysis, the particle diameter revealed a similar trend to that attained using XRD; in particular, the average diameters were 93.8 and

     The nuclear size radii, density distributions and elastic electron scattering charge form factors for Fluorine isotopes (17,19,20,24,26F) were studied using the radial wave functions (WF) of harmonic-oscillator (HO) potential and free mean field described by spherical Hankel functions (SHF) for the core and the valence parts, respectively for all aforementioned isotopes. The parameters for HO potential (size parameter ) and SHF were chosen to regenerate the available experimental size radii. It was found that using spherical Hankel functions in our work improved the calculated results quantities in comparison with empirical data.   

This study is taken from the doctoral thesis that I prepared in the year 2000 at the University of Bordeaux in France under the title “ Ali bin Abi Talib Imam and Calif “. This thesis was prepared as a continuation of what the French orientalism Louis Massignon wrote about Islam and his student Henry Corbin, who introduced Europeans to Shiism. This study represents the philosophy of dialogue and the unity of the Islamic Emma as one of the most important methods used by Imam Ali.

Imam Ali established the most beautiful, creative, and most complete rules of human dialogue that preserve the unity of the nation’s fabric and preserves human dignity. Imam Ali referred to basic principles foundations to reach this goals, including

The fatty acids in the embryo's liver at ages (7, 11, 14 and 19) days incubation, small chicken aged (14) days after hatching and adult were analyzed, and found (5) fatty acids, the highest concentration of fatty acid in the adult of domesticated chicken and lowest concentration in small chicken age (14) days after hatching. Statistically, there were high significant differences at the probability level (P≤0.001) between all ages together, and the highest concentrations of Oleic acid (C18:1) and Linoleic acid (C18:2) were in embryo age (7) days incubation, while in embryo age (11) days incubation Stearic acid (C18:0) and α-Linolenic acid (C18:3) were higher concentration and Palmitic acid (C16:0) was the highest concentration in the adul

The major aim of this research is study the effect of the type of lightweight aggregate (Porcelinite and Thermostone), type and ratio of the pozzolanic material(SF and HRM) and the use of different ratios of w/cm ratio(0.32 and 0.35) on the properties of SCLWC in the fresh and hardened state. SF and HRM are used in three percentage 5%,10%, and 15% as a partial replacement by weight of
cement for all types of SCLWC. The requirements of self-compatibility for SCC are fulfilled by using the high performance superplasticizer (G51) at 1.2liter per 100 kg of cement. The values of air dry density and compressive strength at age of 28 days within the limits of structural lightweight concrete. The air dry density and compressive strength at a

The Southern Cowpea Beetle Callosobruchus maculatus (F.) is one of the most widespread insect pests of stored legumes, causing a considerable loss during storage, decreasing the net weight of the crops, and resulting in reduced the quality of the crops. This study has been conducted to determine the lifetime, fertility and life table parameters of C. maculatus by using an alkaloids extract from Moringa oleifera leaves at different concentrations 1000, 2000, and 3000 ppm. The result was shown that the lowest survival rate was 49% at a concentration of 1000, 2000 ppm, as compared with the control which was 77%. The lowest reproductive rate (Ro) was 4.76 female/female/generation at the concentration of 1000 ppm, c

The current paper was designed to find the possible synergic effect of EBV infection with the HPV-16 in Iraqi women suffering from cervical carcinoma. This retrospective study involved paraffinized blocks of two groups. The research included 30 carcinomatous cervical tissues and 15 samples from normal cervical biopsies. After sectioning using positively charged slides, immunohistochemistry (IHC) was performed to detect anti-Epstein Barr Virus LMP1 and Human papillomavirus type 16 primary antibodies. Sixty-three percentage (19 out of 30) of the studies group showed positive overexpression as shown in with a significant association of the expression with cervical cancer with a significant association (p = 0). The co-infection of the EBV and H

Objective: The aim of this study is to find out the impact of life events upon onset of depression, to describe the
prevalence of life events among depressed patients.
Methodology: Retrospective a case-control study conducted in AL-Diwanyia Teaching Hospital, Psychiatric
Department on A non-probability (purposive sample) of (60) depressed patients and (60) of healthy person were matched
with them from general population. The data were collected through the use of semi-structured interview by
questionnaire, which consists of two parts (1) divide, section A. cover letter and B. Sociodemographic data which consists
of 9-items, (2) Life events questionnaire consists of 51-items distributed to six dimensions include, family

Background: Optimal root canal retreatment was required safe and efficient removal of filling material from root canal. The aim of this in vitro study was to compare the efficacy of reciprocating and continuous motion of four retreatment systems in removal of root canal filling material. Materials and Methods: Forty distal roots of the mandibular first molars teeth were used in this study, these roots were embedded in cold clear acrylic,roots were instrumented using crown down technique and rotary ProTaper systemize Sx to size F2 ,instrumentation were done with copiousirrigation of 2.5% sodium hypochlorite and 17% buffered solution of EDTA was used as final irrigant followed by distilledwater, roots were obturated with AH26 sealer and Prota