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 investigation of the effect of tempering on thermal analysis of
Al-Ti-Si alloy and its composites with MgO and SiC particles was
performed. Thermal analysis was performed before and after
tempering by DSC scan. Optical microscopy was used to identify the
phases and precipitations that may be formed in base alloy and
composites. X-ray diffraction test indicated that the Al3Ti is the main
phase in Al-Ti-Si alloy in addition to form Al5Ti7Si12 phase. Some
chemical reactions can be occurred between reinforcements and
matrix such as MgO.Al2O3 in Al-Ti/MgO, and Al4C3 and Al(OH)3 in
Al-Ti/SiC composite. X-ray florescence technique is used to
investigate the chemical composition of the fabricated specimens.
H

This study was conducted to explore the effects of using ionized water on the productive and physiological performance of Japanese quails (Coturnix japonica). Our study was conducted at a private farm from 20th April, 2016 to 13th July, 2016 (84 d). One hundred 42-day-old Japanese quail chicks were used, divided randomly into 5 groups with 4 replicates. Treatments consisted in a control group (T1 - normal water:), alkaline (T2 - pH 8 and T3 - pH 9), and acidic water (T4 - pH 6 and T5 - pH 5). All birds were fed a balanced diet of energy and protein. The egg production ratio, egg weight, cumulative number of eggs, egg mass, feed conversion ratio, productivity per hen per week, and effects on plasma lipids, uric acid, glucose, calcium, and ph

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 toxicity of insecticide dichlorvos (90%) was tested in ovaries of mosquito fish using three sublethal concentrations (0.3, 0.6, 0.8 µg/L) and studied their effects on the means of body and ovary weights, gonadosomatic index, ovum size and ova number. Results showed that there was a significant (P<0.05) decrease in body and ovary weights, ovum size and ova count. However, there was no significant (P<0.05) difference in gonadosomatic index in treated groups with the three concentrations of dichlorvos compared with the control group. This study was added evidence on the ovular toxicity of dichlorvos concerning its effect on fish production as well as reduction in the means of productive offspring and their survival.

CdS and CdTe thin films were thermally deposited onto glass substrate. The CdCl2 layer was deposited onto CdS surface. These followed by annealing for different duration times to modify the surface and interface of the junction. The diffraction patterns showed that the intensity of the peaks increased with the CdCl2/annealed treatment, and the grain sizes are increased after CdCl2/annealed treatment

The field experiment was conducted at botanical garden of Department of Biology, College of Education for Pure Science/ Ibn-Al-Haitham, University of Baghdad to study the effect of Lepidium sativum leaves extract and pumpkin seeds Cucurbita pepo in two concentrations 10% and 20% on physiological characters ofPimpinella anisum. The results showed that in either concentration plant heights, dry weight, biological yield, economic yield, weight of 100 fruits, harvest index, absolute growth rate (AGR) were all increased and percentage of oil in fruits as compared with control plants