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

The cyclophosphamide is commonly used for the treatment of cancer and immunosuppressive diseases in young and old age and can induce oxidative stress in reproductive organs, therefore has adverse effects on sperm quality and quantity. In this study, the effects of a single dose of cyclophosphamide on sperm parameters in adult male mice that treated with 10 mg/kg of this drug on the 11^th embryonic day were investigated. Adult female pregnant NMRI mice were divided into 2 groups; the control group received saline and the cyclophosphamide group received cyclophosphamide at a dose of 10 mg / kg on day 11^th of gestation (i.p). 60 days after the birth of the infants, male mice were sacrificed and the sperm collected from

The experiment was conducted under shading (with the aid of Saran) condition on a nursery managed by the Baghdad Mayoralty during the season of 2014-2015 to study the effect of composed sheep manure extract on the growth and leaf nutrients content of tomato seedlings var. Wijdan. The experiment was composed of 6 treatments included the extract of sheep manure by hot (425C)and lmbient(205C) temperature water .The extract was diluted to the half by water and foliar applied to seedlings (multible application) or to the soil . Treatments also included the application of NPK chemical fertilizers as recommended and a control treatment through applying distilled water as foliar .The experiment was designed according to the randomized compl

The civil engineering field currently focus on sustainable development. It is important to develop new sustainable and economic generations of concrete, using eco-friendly materials in the construction industry with a fair amount of costs and minimizing the impact upon the environment by reducing CO2 emissions from the cement industry as a whole while still obtaining high cement quality and strength. The main objective of this research is to clarify the mechanical behavior and ability to use Portland limestone cement in producing self compacted concrete, due to the beneficious effec of the limestone cement economically and enviromently. The research investigates the effect of using steel and polymer meshs as reinforcement, where the results

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

Due to economic reasons or need for environmental conservatism or also preserve the natural resources; there has been an increasing shift towards the use of reclaimed asphalt pavement (RAP) materials in the pavement construction industry. Therefore, use the Reclaimed Asphalt Pavement (RAP) has been enormously increased in pavement construction and has been become common practice in many countries. Nevertheless, this is a relatively new concept in Iraq, and has to be remarked that is not used RAP in the production of HMA and this valuable material is mostly degraded. For this purpose, the reclaimed materials were collected from deteriorated pavement segments. The components of asphalt mixtures consist of: two asphalt penetration grades (40-5

   This study included preparation for the unsaturated polyester samples before and after reinforced by the Alumina oxide powder of different volume fraction amounting (2%,4%,6%).    And this research included the study of some of mechanical properties such as (Hardness,compressive,wear).     The results showed that the increase of the hardness and compressive strength after the reinforced and the increase with the volume fraction increase.   As the wear test shows that the wear rate increases with applied load increase(5,10,15) from  (10.6-18.6) gm/cm befor reninforced and from(5.4-15.2)gm/cm,(4.7-12.9)gm/cm,(48.1)gm/cm,after reinforced from the different volume fraction, and t