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.

To evaluate the effectiveness of different microwave irradiation exposure times on the disinfection of dental stone samples immersed in different solutions, and its affect on the dimensional accuracy and surface porosity. Dental stone casts were inoculated with an isolate of Bacillus subtilis to examine the efficiency of microwave irradiation as a disinfection method while immersed in different solutions; water, 40% sodium chloride, or without immersion for different durations. Dimensional accuracy and surface porosity were also evaluated. Significant reduction in colony counts of Bacillus subtilis were observed after 5 minutes of microwave irradiation of immersed dental casts in water and NaCl solution. No evidence of growth was observed a

The aim of this study is to investigate the antibacterial capabilities of different coating durations of three nanoparticle (NP) coatings: molybdenum (Mo), tantalum (Ta), and zinc oxide (ZnO), and their effects on the surface characteristics of 316L stainless steel (SS). The coated substrates underwent characterization utilizing field emission scanning electron microscopy (FE-SEM), energy dispersive X-ray spectrometry (EDX), and X-ray diffractometer (XRD) techniques. The antibacterial efficacy of NPs was evaluated using the agar diffusion method. The FE-SEM and EDX images confirmed the presence of nano-sized particles of Mo, Ta, and ZnO on the surface of the substrates with perfectly symmetrical spheres and a uniform distribution of

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

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

The variation of compression index C_c and swelling index C_s with the degree of saturation S was studied on unsaturated and fully saturated soils for different degrees of saturation (100%, 91%, 85%, 75%, 60%), several mathematical equations were found to describe these relationships, these equations can be used to predict settlement during the consolidation process in unsaturated and fully saturated soils.