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

Using the Neural network as a type of associative memory will be introduced in this paper through the problem of mobile position estimation where mobile estimate its location depending on the signal strength reach to it from several around base stations where the neural network can be implemented inside the mobile. Traditional methods of time of arrival (TOA) and received signal strength (RSS) are used and compared with two analytical methods, optimal positioning method and average positioning method. The data that are used for training are ideal since they can be obtained based on geometry of CDMA cell topology. The test of the two methods TOA and RSS take many cases through a nonlinear path that MS can move through that region. The result

Using the Neural network as a type of associative memory will be introduced in this paper through the problem of mobile position estimation where mobile estimate its location depending on the signal strength reach to it from several around base stations where the neural network can be implemented inside the mobile. Traditional methods of time of arrival (TOA) and received signal strength (RSS) are used and compared with two analytical methods, optimal positioning method and average positioning method. The data that are used for training are ideal since they can be obtained based on geometry of CDMA cell topology. The test of the two methods TOA and RSS take many cases through a nonlinear path that MS can move through tha

The analysis, behavior of two-phase flow incompressible fluid in T-juction is done by using "A Computational Fluid Dynamic (CFD) model" that application division of different in industries. The level set method was based in “Finite Element method”. In our search the behavior of two phase flow (oil and water) was studed. The two-phase flow is taken to simulate by using comsol software 4.3. The multivariable was studying such as velocity distribution, share rate, pressure and the fraction of volume at various times.  The velocity was employed at the inlet (0.2633, 0.1316, 0.0547 and 0.0283 m/s) for water and (0.1316 m/s) for oil, over and above the pressure set at outlet as a boundary condition. It was observed through the program

    The main focus of research is on the nature of applications in the fields of science and technology, particularly nanotechnology. In this paper, a simple, non-toxic, inexpensive, and environmentally friendly green method was used to synthesize TiO₂ nanoparticles using the extraction of portulacaria afra plant leaves and TiCl₄ as a precursor. The synthesized titanium dioxide nanoparticles were characterized by scanning electron microscopy, atomic force microscopy, X-ray diffraction patterns, Fourier transform infrared spectroscopy, and Brunauer-Emmett-Teller analysis. The SEM image of TiO₂ nanoparticles showed a few spherical, non-agglomerated particles. The average diameter of the nanoparticles, ac

Chromium tanned leather wastes (CTLW) and vegetable tanned leather wastes (VTLW) were used as adsorbent materials to remove the Biebrich scarlet dye (BS), as an anionic dye from wastewater, using an adsorption method. The effects of various factors, such as weight of leather waste, time of shaking, and the starting concentration of Biebrich scarlet dye, temperature and pH were studied. It described the adsorption process using Langmuir and Freundlich isotherm models. The obtained results agreed well with the Langmuir model, and the maximum adsorption capacities of CTLW and VTLW were 73.5294 and 78.1250 mg.g⁻¹, respectively, suggesting a monolayer adsorption process. The adsorption kinetic was found to follow a pseudo-second-order kinetic

This paper presents the non-linear finite element method to study the behavior of four reinforced rectangular concrete MD beams with web circular openings tested under two-point load. The numerical finite elements methods have been used in a much more practical way to achieve approximate solutions for more complex problems.  The ABAQUS /CAE is chosen to explore the behavior of MD beams. This paper also studies, the effect of both size and shape of the circular apertures of MD beams. The strengthening technique that used in this paper is externally strengthening using CFRP around the opening in the MD beams. The numerical results were compared to the experimental results in terms of ultimate load failure and displace

In the present work, zeolite Y has been synthesized successfully by sol-gel method.Zeolite was synthesized by crystallization of the final gel which consist from seeding and feed stock gels at  85 ^oC. HY zeolite was prepared by an ion exchange process with ammonium chloride solution and then loaded with different percentages of  platinum and titanium by the wet - impregnation method.

X-ray Diffraction (XRD), X-ray Florescence (XRF), Scanning Electron Microscopy (SEM), BET surface area and, Crushing strength were used to characterize the synthesized and prepared catalysts . Results showed high crystallinity  90%  with silica to alumina ratio 5 for HY, high surface area of 600 m²/g and pore

The Manganese doped zinc sulfide nanoparticles of the cubic zinc blende structure with the average crystallite size of about 3.56 nm were synthesized using a coprecipitation method using Thioglycolic Acid as an external capping agent for surface modification. The ZnS:Mn2+ nanoparticles of diameter 3.56 nm were manufactured through using inexpensive precursors in an efficient and eco-friendly way. X-Ray Diffraction (XRD), Scanning Electron Microscopy (SEM) and Fourier Transform Infrared (FTIR) spectroscopy are used to examine the structure, morphology and chemical composition of the nanoparticles. The antimicrobial activity of (ZnS:Mn2+) nanocrystals was investigated by measuring the diameter of inhibition zone using well diffusion mechanism

     A sensitive and environmentally benign spectrometric method was developed for quantifying Meprobamate (MEP). The analyzed MEP was derivatized into a colored complex and determined spectrometrically. The colorimetric analytical parameters were optimized and validated. Low limit of detection (LOD) was achieved down to 1.88×10^-6 mol/l while the limit of quantification (LOQ) was extended over the range of 1.97×10^-6 - 1.35×10^-3 mol/l. The high precision has been denoted by the 1.54% value of the coefficient of variation. The recovery was 96.07%, while the RSD (n=3) was 1.05 - 1.19%. The apparent molar absorptivity (Ɛ) obtained within 1154.7 - 1691.9 L.mol^-1.cm