The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

Dapagliflozin is a novel sodium-glucose cotransporter type 2 inhibitor. This work aims to develop a new
validated sensitive RP-HPLC coupled with a mass detector method for the determination of dapagliflozin, its
alpha isomer, and starting material in the presence of dapagliflozin major degradation products and an internal
standard (empagliflozin). The separation was achieved on BDS Hypersil column (length of 250mm, internal
diameter of 4.6 mm and 5-μm particle size) at a temperature of 35℃. Water and acetonitrile were used as
mobile phase A and B by gradient mode at a flow rate of 1 mL/min. A wavelength of 224nm was selected to
perform detection using a photo diode array detector. The method met the

This paper develops a nonlinear transient three-dimensional heat transfer finite element model and a rate independent three-dimensional deformation model, developed for the CO₂ laser welding simulations in Al-6061-T6 alloy. Simulations are performed using an indirect coupled thermal-structural method for the process of welding. Temperature-dependent thermal properties of Al-6061-T6, effect of latent heat of fusion, and the convective and radiative boundary conditions are included in the model. The heat input to the model is assumed to be a Gaussian heat source. The finite element code ANSYS12, along with a few FORTRAN subroutines, are employed to obtain the numerical results. The benefit of the proposed methodology is that it

This research aims to find a method to synthesize nanoparticles of important metals in the fields of medicine and electronics, with high purity small in size and narrow size distribution. And it characterized by simplicity, efficiency and high productivity. To achieve this aim the effects of laser irradiation on silver and copper colloids prepared by exploding wire technique in double distilled and deionized water (DDDW) have been studied. The laser irradiation was performed using laser radiation fluence about 4 J/cm2 at 532 nm wavelength. Additional irradiation of colloids resulted in the changes of particles morphology, which were monitored by absorption spectroscopy and transmission electron microscopy methods. It was found that both

This study aims to fabricate and assess the β-tricalcium phosphate (β-TCP) bioactive ceramic coat layer on bioinert ceramic zirconia implants through the direct laser melting technique by applying a long-pulsed Nd:YAG laser of 1064 nm. Surface morphologies, adherence, and structural change in the coatings were evaluated by optical microscopy, field emission scanning electron microscope, hardness, and x-ray diffractometer. The elastic modulus (EM) of the coating was also determined using the nanoindentation test. The quality of the coating was improved when the laser power was 90 W with a decrease in the scan speed to 4 mm s−1. The chemical composition of the coat was maintained after laser processing; also, the Energy Dispersive

This paper reports the effect of Mg doping on structural and optical properties of ZnO prepared by pulse laser deposition (PLD). The films deposited on glass substrate using Nd:YAG laser (1064 nm) as the light source. The structure and optical properties were characterized by X-ray diffraction (XRD) and transmittance measurements. The films grown have a polycrystalline wurtzite structure and high transmission in the UV-Vis (300-900) nm. The optical energy gap of ZnO:Mg thin films could be controlled between (3.2eV and 3.9eV). The refractive index of ZnO:Mg thin films decreases with Mg doping. The extinction coefficient and the complex dielectric constant were also investigate.

         Beryllium Zinc Oxide (Be_xZn_1-xO) ternary nano thin films were deposited using the pulsed laser deposition (PLD) technique under a vacuum condition of 10^-3 torr at room temperature on glass substrates with different films thicknesses, (300, 600 and 900 nm). UV-Vis spectra study found the optical band gap for Be_0.2Zn_0.8O to be  (3.42, 3.51 and 3.65 eV) for the (300, 600 and 900nm) film thicknesses, respectively which is larger than the value of zinc oxide ZnO (3.36eV) and smaller than that of beryllium oxide BeO (10.6eV). While the X-ray diffraction (XRD) pattern analysis of ZnO, BeO and Be _0.2 Zn _0.8 O powder and nano-thin films indicated a hexa

Laser-Induced Breakdown Spectroscopy (LIBS) has been documented as an Atomic Emission Spectroscopy (AES) technique, utilising laser-induced plasma, in order to analyse elements in materials (gases, liquids and solid). The Nd:YAG laser passively Q-switched at 1064nm and 9ns pulse duration focused by convex lens with focal length 100 mm to generates power density 5.5×1012 Mw/mm2 with optical spectrum in the range 320-740 nm. Four soil samples were brought from different northern region of Iraq, northern region (Beiji, Sherkat, Serjnar and Zerkary).
The soil of the Northern region of Beige, Sherkat, Serjnar and Zarkary has abundant ratios of the elements P [0.08, 0.09, 0.18, 0.18] and Ca [0.61, 0.15, 0.92, 0.92] while it lack of Si [0.0

A series of polymers containing1,2,4-triazole  and tetrazole groups in their main chains were synthesized through several steps. Poly(acryloyl hydrazide) was first prepared and then subjected to a hydrazide reaction with phenyl isothiocyanate to give a 1,2,4-triazole ring (2). This polymer was introduced into a reaction with chloro acetylchloride to yield polymer (3), which was refluxed with sodium azide to give polymer (4). Polymer (5) was synthesized by the reaction of polymer (4) with  acrylonitrile in the presence of NH₄Cl as a catalyst. Finally, polymer (6) was synthesized by the electrochemical polymerization of polymer (5) using  316L stainless steel as an anti-corrosion coating. Polymer-coated and uncoat