Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

The objective of this research was to investigate the effect of replacing fat(shortening) with different percentages of tahena on the quality properties (physiochemical and sensory ) of shortened cake.The percentages of moisture,protein ,fat and ash of cake increased significantly(p<0.05) as the replacement was increased .The highest increase percentages were 10,48,5,and 90 %,respectivly, at 100% replacement .Carbohydrate,however,decreased by 10%at 100% replacement .these findings may indicate improvement of cake nutritional value.Standing height,as an indicator of cake volume, also increased significantly by 4% at the 50% replacement then it decreased by 4% 100% replacement level. Basic formula (control) has signific

This  research  involves  studying  the  influence  of  increasing  the

number of Gaussian points and the style of their distribution, on a circular exit pupil, on the numerical calculations accuracy of the point spread function for an ideal optical system and another system having focus error of (0.25 A. and 0.5 A. )

It was shown that the accuracy of the results depends on the type of

distributing points on the exit pupil. Also, the accuracy increases with the increase of the number of points (N) and the increase of aberrations which requires on increas (N).

An experiments were carried out at the College of Veterinary Medicine, University of Baghdad, during the period from October 26th 2023 to December 20th 2023, to study the effect of pasteurizing treatments of shell table egg using traditional Microwave oven on its quality characteristics during Zero, 1, 2, 4  and 8 weeks of refrigerator storage. A total of 120 fresh table eggs (White shell eggs) were collected from 20000 Luhman layer hens flock at Al-Amir project commercial farm, Al-Musaib city. These eggs were divided into 4 treatment of microwave pasteurization treatments which were Zero, 10, 20, and 30 sec. Results revealed that significant differences (P<0.05) for the internal characteristics of the egg after storage for 2, 4

Experiments were carried out at the College of Veterinary Medicine, University of Baghdad, during the period from October 26th 2023 to December 20th 2023, to study the effect of pasteurizing treatments of shell table egg using traditional Microwave oven on its quality characteristics during Zero, 1, 2, 4 and 8 weeks of refrigerator storage. A total of 120 fresh table eggs (White shell eggs) were collected from 20000 Luhman layer hens flock at Al-Amir project commercial farm, Al-Musaib city. These eggs were divided into 4 treatment of microwave pasteurization treatments which were Zero, 10, 20, and 30 sec. Results revealed that the numbers of total bacteria and total coliform on the surface of table egg shells is affected by pasteuri

The importance of evaluation depends on many institutions, whether governmental or private, including media institutions, rely on the list to evaluate the weight of things and appreciation, as well as judging things, achievements, and everything related to the institution is concerned. Because through evaluation, institutions can recognize weaknesses and strengths. It is also an effective tool for management review, through which the institution can review everything related to planning and decision-making, leadership, incentives and other administrative matters.

Therefore, this study attempts to shed light on the evaluation process, its basics and its importance in general and in the Kurdish media institutions as a model in part

Background: Complete removal of filling material from the root canal is an essential requirement for endodontic retreatment. The purpose of the present study is to evaluate and compare the dissolving capabilities of various solvents (Xylene, Eugenate Desobturator, Eucalyptol, EDTA and Distilled water (as a control)) on four different types of sealer (Endofill, Apexit Plus, AH Plus and EndoSequence bioceramic sealer). Materials and method: Eighty samples of each sealer were prepared according to the manufacturers' instructions and then divided into ten groups (of 8 samples) for immersion in the respective solvents for 2 and 5 min immersion periods. Each sealer specimen was weighed to obtain its initial mass. The specimens were immersed in

    A revision study of the Sphecidae from Iraq is presented. A survey is conducted to collect the specimens from different regions; generally, there were 41 species belonging to 12 genera and 4 subfamilies are revised with synonyms.

    The current investigation included the species previously reported in Iraq, which were not collected during the current investigations; the distribution and other information are also provided.