This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

The primary components of successful engineering projects are time, cost, and quality. The use of the ring footing ensures the presence of these elements. This investigation aims to find the optimum number of geogrid reinforcement layers under ring footing subjected to inclined loading. For this purpose, experimental models were used. The parameters were studied to find the optimum geogrid layers number, including the optimum geogrid layers spacing and the optimum geogrid layers number. The optimum geogrid layers spacing value is 0.5B. And as the load inclination angle increased, the tilting and the tilting improvement percent for the load inclination angles (5°,10°,15°) are (40%,28%, and 5%) respectively. The reduction percent of the

The primary components of successful engineering projects are time, cost, and quality. The use of the ring footing ensures the presence of these elements. This investigation aims to find the optimum number of geogrid reinforcement layers under ring footing subjected to inclined loading. For this purpose, experimental models were used. The parameters were studied to find the optimum geogrid layers number, including the optimum geogrid layers spacing and the optimum geogrid layers number. The optimum geogrid layers spacing value is 0.5B. And as the load inclination angle increased, the tilting and the tilting improvement percent for the load inclination angles (5°,10°,15°) are (40%,28%, and 5%) respectively. The reduction percent o

Experimental research was carried out on eight reinforced concrete beams to study the embedded length of the longitudinal reinforcement. Six beams were casted using self compacted concrete, and the two other beams were casted using normal concrete. The test was carried out on beams subjected to two point loads. The strain and the slip of the main reinforcement have been measured by using grooves placed during casting the beams at certain places. The measured strain used to calculate the longitudinal stresses (bond stress) surrounding the bar reinforcement, The study was investigated the using of self compacted concrete SCC on the embedded length of reinforcing bars, and comparing the results with normal concrete. The test results show th

This paper studies the effects of stiffeners on shear lag in steel box girders with stiffened flanges. A three-dimensional linear finite element analysis using STAAD.Pro V8i program has been employed to evaluate and determine the actual top flange stress distribution and effective width in steel box girders. The steel plates of the flanges and webs have been modeled by four-node isoparametric shell elements, while the stiffeners have been modeled as beam elements. Different numbers (4, 8, and 15) for the steel stiffeners have been used in this study to establish their effects on the shear lag and longitudinal stresses in the flange. Using stiffeners reduced the magnitude of the top flange longitudinal stresses about 40%, but did

An experimental investigation based on thirty three simple pullout cylinder specimens was conducted to study the bond-slip trend between concrete and steel reinforcement. Plain and deformed steel reinforcement bars were used in this investigation. The effect of bar diameter, concrete compressive strength and development length on bond-slip relation was detected. The results showed that the bond strength increases with increasing of compressive strength and with decreasing of bar diameter and development length. A nonlinear regression analysis for the experimental results yields in a mathematical correlation to predict the bond strength as a function of concrete compressive strength, reinforcing bar diameter and its yield stress. The minimum

The corrosion behavior of copper and carbon steel in 1M concentration of hydrochloric acid (HCl) and sulphuric acid (H2SO4) has been studied. The corrosion inhibition of copper and carbon steel in 1M concentration of hydrochloric acid (HCl) and sulphuric acid (H2SO4) by Ciprofloxacin has been investigated. Specimens were exposed in the acidic media for 7 hours and corrosion rates evaluated by using the weight loss method. The effect of temperature (from 283 ºK to 333 ºK), pH (from 1to 6), inhibitor concentration (10-4 to 10-2) has been studied. It was observed that sulphuric acid environment was most corrosive to the metals because of its oxidizing nature, followed by hydrochloric acid. The rate of metal dissolution increased with incre

This paper reports a study of the effects of steel plate diaphragms on shear lag in steel box girders within the elastic range of material property and without including the effect of plate buckling. STAAD.Pro program had been utilized to evaluate and determine top flange stress distribution and the actual effective flanges width in steel box girders with or without diaphragms. Shell elements had been used to model the flanges, webs, and diaphragms. Different numbers, thickness and types for the plate diaphragms have been used to determine their effects on the shear lag in the flange. Using diaphragms had affected slightly shear lag. The diaphragms number affected obviously the shear lag in the top flange, especially the magnitude of maximu