This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership perce

A laboratory experiment was carried out and repeated at field of College of Agricultural Engineering Sciences, University of Baghdad in 2017. First factor was three cultivars of lupine 'Giza-1', 'Giza-2' and 'Hamburg'. Second factor was three seed weights (lower weight, medium weight and higher weight) which was following the cultivars factor. Nested design was used. Results showed supremacy of 'Giza-1' cultivar significantly and gave higher germination ratio, radical length, seedling dry weight, seedling vigour index, field emergence ratio, plant height and number of leaves per plant. The treatment ('Giza-1'×higher seed weight) was supremacy significantly and gave higher germination ratio, radical length, plumule length, and seedling vigo

Medicinal plants contain bioactive substances that are highly bioavailable in extracts or pure molecules, making them promising for therapeutic applications and precursors for chemo-pharmaceutical semi-synthesis. Harpagophytum procumbens (Devil’s Claw) is widely recognized as one of the most potent therapeutic herbs. This study aimed to extract seeds from H. procumbens using two types of solvents and to assess both qualitative and quantitative aspects of the extracts. The two extracts were evaluated for antibacterial and anti-biofilm activities using agar well diffusion assays against four bacterial isolates and two yeast isolates. Qualitative analysis identified the presence of alkaloids, flavonoids, tannins, saponins, and terpen

A new furfural Schiff base derivative ligand (L-FSB) named N-(4- Bromo-2-methylphenyl)-1-(furan-2-yl)methanimine, was synthesized from the condensation reaction of furfural (fur) with 4-Bromo-2- methylaniline (bma) in 1:1molar ratio. A new series of VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Cd(II) metal complexes are synthesized according to the metal content analysis in an 2:1 ligand:metal ratio. The stereochemistry of the ligand complexes have been deduced by Fourier Transform-Infra Red (FT-IR), Atomic Adsorption (A.A), Ultra violate-Visible Spectra (UV-Vis Spectra), (Mass Spectra, Proton,13Carbon-Nuclear Magnetic Resonance) (1H-NMR,13CNMR) for ligand), magnetic susceptibility at 25oC and conductivity measurements. Fr

Aeromonas hydrophila have been isolated as a cause of a cute gastroenteritis in 23 (5.6%) of 410 patients. Other bacterial enteropathogens have been isolated from 387 patients with diarrhea, were 19 different strains. A. hydrophila occurred more commonly in children with acute diarrhea, the results showed that 18(78.26%) isolates of A. hydrophila found in children under 10 years old ,distributed to 10(43.47%) in male and 8(34.78%) in female ,and in adults with diarrhea 5 (21.73%). In the other hand, we noticed frequency of isolation was higher in male 14(60.86%) when compared with 9(39.14%) in female. Six strains of A. hydrophila have been observed to have bacteriocin activity against 12 of 23 different A. hydrophila ,as well as Staphy

Highlights

Compaction of triticale grain with three moisture contents (8%, 12%, and 16% wet basis) was measured at five applied pressures (0, 7, 14, 34, and 55 kPa).

Medicinal plants contain bioactive substances that are highly bioavailable in extracts or pure molecules, making them promising for therapeutic applications and precursors for chemo-pharmaceutical semi-synthesis. Harpagophytum procumbens (Devil’s Claw) is widely recognized as one of the most potent therapeutic herbs. This study aimed to extract seeds from H. procumbens using two types of solvents and to assess both qualitative and quantitative aspects of the extracts. The two extracts were evaluated for antibacterial and anti-biofilm activities using agar well diffusion assays against four bacterial isolates and two yeast isolates. Qualitative analysis identified the presence of alkaloids, flavonoids, tannins, saponins, and terpen