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

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science Ibn AL-Haitham, University of Baghdad for growing season 2017-2018 to evaluate effect of lead stress with concentrations (0, 50, 100, 150) mg.L -1 and Selenium concentrations (0, 15, 30) mg.L-1 on growth of dill plant using pots. The experiment was designed according to completely randomized design (CRD) with three replications. Result indicated that dill plants subjected to lead stress with height concentrations caused decrease in plant parameters (plant height, no. of branches. plant-1, root length, shoot dry weight, the content of nitrogen, phosphorus and potassium, protein concentration, no. of umbe

Type 2 diabetes mellitus(T2DM) is a metabolic disease that is associated with an increased risk for atherosclerosis by 2-4 folds than in non- diabetics. In general population, low IGF-1 has been associated with higher prevalence of cardiovascular disease and mortality .This study aims to find out the relationship between IGF-1 level and other biochemical markers such as Homeostasis Model Assessment insulin resistance(HOMAIR) and Body Mass Index(BMI) in type 2 diabetic patients . This study includes (82) patients (40 females and 42 males) with age range (40-75) years,(34) non obese diabetic patients and (48) obese diabetic patients. The non obese individuals considered

Background: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa

In this work, (CdO)1-x (CoO)x thin films were prepared on glass slides by laser-induced plasma using Nd:YAG laser with (λ=1064 nm) and duration (9 ns) at different laser energies (200-500 mJ) with ratio (x=0.5), The influence of laser energy on structural and optical properties has been studied. XRD patterns show the films have a structure of polycrystalline wurtzite. As for AFM tests results for the topography of the surface of the film, where the results showed that the grain size and the average roughness increase with increasing laser energy. The optical properties of all films were also studied and the results showed that the absorption coefficient for within the wavelength range (280-1100 nm), The value of the optical power gap fo

One of the most important parameters determining structural members' durability and strength is the fire flame's influence and hazard. Some engineers have advocated using advanced analytical models to predict fire spread impact within a compartment and considering finite element models of structural components to estimate the temperatures within a component using heat transfer analysis. This paper presented a numerical simulation for a reinforced concrete beam’s structural response in a case containing Water Absorbing Polymer Spheres (WAPS) subjected to fire flame effect. The commercial finite element package ABAQUS was considered. The relevant geometrical and material parameters of the reinforced concrete beam model at elevated t

Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

Background: Malnutrition during human growth affects the size of the tissues at different stages of life, body proportions, body chemistry, as well as quality and texture of tissues. Teeth are particularly sensitive to malnutrition. Malnutrition may affect odontometric measurement involving tooth size dimensions. The aim of this study was to estimate the effect of nutrition on teeth size dimension measurements among students aged 15 years old. Materials and methods: This study was conducted among malnourished group in comparison to well-nourished group matching with age and gender. The present study included 167 students aged 15 years (83 malnourished and 84 well-nourished). The assessment of nutritional status was done by using body mass

The research is an attempt to investigate experimentally the influence of teacher’s errors correction and students’ errors correction on teaching English at the College of Physical Education for Women. Errors are seen as a natural way for developing any language but teachers are puzzled the way they can correct these errors. So, this research gives some idea of using two types of errors correction. The sample of the research is female students of the first year stage at the College of Physical Education for Women of the academic year 2009-2010. The whole population of the research is (94) students while the sample is (64). Thus, the sample represents 68% from the population of the research. The sample represents It is hypothesized th