Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

Biodiversity is one of the important biological factors in determining water quality and maintaining the
ecological balance. In this study, there are 223 species of phytoplankton were identified, and they are as
follows: 88 species of Bacillariophyta and were at 44%,70 species of Chlorophyta and they were at 29 %, 39
species of Cyanophyta and they were at 16 %, 12 species of Euglenozoa and they were at 4 %, four species of
Miozoa and they were at 3 %, and, Phylum Charophyta and Ochrophyta were only eight and two species,
respectively and both of them were at 2%. The common phytoplankton recorded in the sites studied
include Nitzschia palea, Scenedesmus quadricauda, Oscillatoria princeps, and Peridinium

    In this work, the influence of the annealing temperature on the optical properties of the thin films Cadmium Sulphide (CdS) has been studied. Thin films of Cadmium Sulphide (CdS) were made using the Physical Vapor Deposition (PVD) method. The optical properties of annealing temperatures (as deposited, 200, 250, and 300  ) were scrupulous. The UV/VIS spectrophotometer investigated optical parameters such as transmission, the coefficient of absorption and energy gap of the films for the range (400-110 nm) as an assignment of the annealing temperature. The optical properties were calculated as a function of annealed temperature: absorption, transmission, reflection, band gap, coefficient of absorp

Free cement refractory concrete is a type of refractory concrete with replacing alumina cement by bonding materials such as white kaolin, red kaolin and fumed silica. The free cement refractory concrete used in many applications like Petrochemicals, iron furnaces and cement production industries. The research clarifies the effect of steel fibers with two types crimped steel fibers and hooked steel
fibers with percentages 0.5%, 1% and 1.5% by volume from weight of bauxite aggregates. The additions of steel fibers with two types gave good properties in high temperatures where the specimens keep the dimension without failure and the properties made the best. the percentage of increasing for thermal conductivity was 44% for 1.5% crimped

In this study, polymeric coating was developed by incorporating nano graphene in the polymer blend with applications to oil storage tanks. The oil storage tanks samples were brought from the oil Pipeline Company / Doura refinery in Baghdad. The coating polymer was formed with a blend (epoxy resin and repcoat ZR). The proportion of mixing the mixture was 3:1:1 epoxy resin 21.06 gm: repcoat ZR 10.53 gm: hardener 10.53 gm. The blend/graphene was prepared using in stui-polymerization method with different weight percentage 1, 3, 5, and 7 wt % added to blend. The resulting solution was put in a glass tube on a magnetic stirrer for one hour at a temperature of 40 °C. The result of contact angle and water absorption the best ratio of 3wt

Background: This in vitro study was carried out to evaluate the effect of various endodontic irrigants (sodium hypochlorite, ethylene diaminetetracetic acid and normal saline) on sealing ability of (Biodentine, mineral trioxide aggregate, and amalgam) used to repair furcal perforations. Material and methods: One hundred and twenty extracted human molars with divergent roots were used in this study. A standard root canal access cavity was prepared in each tooth and furcal perforation was made and was standardized by using k file size 100 instrument to get a perforation of (1.32mm) in diameter .The teeth were randomly divided in to three groups of 40 teeth according to the type of material used to repair the perforations (Group A: The furcal

This work presents the study of the dark current density and the capacitance for porous silicon prepared by photo-electrochemical etching for n-type silicon with laser power density of 10mw/cm2 and wavelength (650nm) under different anodization time (30,40,50,60) minute. The results obtained from this study shows different chara that different characteristic of porous diffecteristics for the different porous Silicon layers.