The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

As long as the place in which a person lives has a meaning and temporal dimensions , memory is the main axis of these dimensions , today , city centers and old historical sectors of cities are abandoned , and began to turn into slums , the contradiction between old and historical sectors led cities to lose their identity while people lost their sense of belongingness to the old sectors where their ancestors used to live . The old city of Hilla used to have social , historical and cultural role on determining the identity . The study problem can be summarized as the ( lack of studies regarding the impact of historical memory related to Hilla old city on social and cultural mobility ) , the study hypothesis claims that the social , histori

Using photo electrochemical etching technique (PEC), porous silicon (PS) layers were produced on n-type silicon (Si) wafers to generate porous silicon for n-type with an orientation of (111) The results of etching time were investigated at: (5,10,15 min). X-ray diffraction experiments revealed differences between the surface of the sample sheet and the synthesized porous silicon. The largest crystal size is (30 nm) and the lowest crystal size is (28.6 nm) The analysis of Atomic Force Microscopy (AFM) and Field Emission Scanning Electron Microscope (FESEM) were used to research the morphology of porous silicon layer. As etching time increased, AFM findings showed that root mean square (RMS) of roughness and po

The experimental study showed the use of closed cavity wall (the thickness of the cavity 5cm) made a percentage reduction in the cooling load caused by heat gain from the wall by (21.5 %) compared with the conventional wall. also the thermal resistance of the closed cavity was an average (0.2 m².^oC/W).

The experimental results of the study showed that the use of closed cavity wall reduced the average temperature of the inner surface of the wall during the day, and that the reduction was an average (0.45 ^oC)  when compared with the conventional wall , as well as the use of closed cavity wall reduced the temperature difference range of the inner surface of the wall during the day, and that the

Objective: To evaluate the effect of mouth rinses (Biofresh and ZAK) on the surface micro hardness
of two light cure restorative material (Tetric ceram ivoclar-vivadent) and (3M Z 250) dental
composite.
Methodology: The microhardness values of (sixty) composite specimens were measured at the top
surfaces after 24 hours of immersion in different solutions (Biofresh, Zak mouth wash and distilled
water as control). Comparison done using descriptive statistics (mean, SD, SEM, minimum and
maximum values) and inferential statistics (ANOVA and LSD) test.
Results: The biofresh mouth rinse which has high alcohol containing has less effect on
microhardness of tetric ceram than the zak &distiled water , while the effect

This study exposed to use the liquid whey (which was produced from of soft cheese processed) partially or completely instead of milk in fatty cake, this whey residue is still not used, instead it is thrown in rivers which effect different environment and economic problems. Different concentrations was used (25% , 50% , 75% , and 100%) of whey in baked cake , Volume , height and other different properties ( panel taste ) was studied too . Sensory evaluation results showed that an improved in all the character of the baked cake was happen by the used of 25% and 50% of the whey in comparison with the control treatment, the 75% replacement showed a decrease in appearance , texture and tenderness , while the degrees of color and fla

Ge-Au infrared photoconductive detection was prepared from germanium single crystal which were doped with different gold concentration using thermal evaporation. The spectral resonsivity (Rλ), spectral detectivity (D*) were determined as function of wavelength, also the resistance, conductivity in dark and with illumination to infrared radiation, the gain and relative photo response have been measured with different gold concentration. Remarkable improvements in the photoresponse gain were observed for the highest resistance specimen at the expense of spectral detectivity values.

In this paper the effect of thermal annealing on the structural and optical properties of Antimony Selenide (Sb2Se3) is investigated. Sb2Se3 powder is evaporated on clean amorphous glass substrates at room temperature under high vacuum pressure (4.5×10-6 mbar) to form thin films. The structural investigation was done with the aid of X-ray diffraction (XRD) and atomic force microscopy (AFM). The amorphous to polycrystalline transformation of these thin films was shown by X-ray diffraction analysis after thermal annealing. These films' morphology is explained. (UV-Vis ) spectra in ranges from 300 to 1100 nm was used to examine the optical properties of the films .The absorption coefficient and optical energy gap of the investigated films are

The study aims to identify the third instar larvae of fly species (Order : Diptera) feeding on carcasses (Fishes and Rabbits). Two families (Calliphoridae and Sarcophagidae), were recorded with highest rate in Calliphoridae species. The following species had been registered in accordance with their prevalence respectively; Calliphora vicina Rob.-Desvoidy, Chrysomya albiceps (Wiedmann), Chrysomy megacephala (Fabricius), Sarcophaga sp. and Lucilia sericata (Meigen). The highest rate has been registered Calliphora vicina during February, November, December and January at rate 100%, the larvae of this fly have not been observed during July, August, September and October. The highest rate of Ch