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

The study aims to identify the impact of the implementation of the integrated education strategy in the curriculum of the Arabic language for the seventh grade on the academic achievement in the schools of the capital Amman. The researcher adopted the experimental method, where two divisions of the seventh grade students were chosen from the secondary school for girls. The sample of the study was 60 students divided into two equal groups: 30 students represented the experimental group (A) and (30) students represented the control group. To collect the needed data, a test of (40) Multiple Choices was used. The results showed statistically significant differences between the mean scores of the experimental group who were taught acc

Introduction: This study was designed to examine the effects of addition of the combination of polymerized polymethyl methacrylate (PMMA) and zirconia (ZrO2) particles to heat cure PMMA resin on impact strength, surface hardness, and roughness. Methods: The 70% (w/w) of polymerized PMMA powder (particle size: 0.70mm) was mixed with 30% (w/w) of zirconia powder (ZrO2) (1mm) to produce PMMA-ZrO2 filler. Ninety acrylic specimens created were divided into three groups containing 0% wt (Control group), 2% wt, and 4% wt, PMMA-ZrO2 filler. Ten specimens were used for impact strength, surface hardness and roughness test, blindly. Data were analyzed via oneway ANOVA and the Tukey post hoc test using R 3.6.3. Results: There was statistically signific

The issue of nuclear proliferation is one of the most vital issues as it reflects a form of dealing in the field of international relations. Therefore, the Middle East region has taken great interest in reducing the levels of nuclear armament and acquiring nuclear power within the strategic framework of the international and regional powers. The establishment of a nuclear-weapon-free zone in the Middle East region is currently one of the most important international and regional arrangements for controlling the levels of nuclear proliferation and attempting to build a state of stability and balance. In the Middle East and the world. The importance of the research comes from the fact that it deals with an important and vital issue

The aim of this study was to know ( the impact of education differentiated strategy to modify the alternative developments of geographical concepts when students first grade average) .
      To achieve the goal of this study , researcher relied on the experimental design of a partial set , the design is ( the experimental group with a control group of post-test ).

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In this work, the nuclear electromagnetic moments for the ground and low-lying excited states for sd shell nuclei have been calculated, resulting in a revised database with 56 magnetic dipole moments and 41 electric quadrupole moments. The shell model calculations are performed for each sd isotope chain, considering the sensitivity of changing the sd two-body effective interactions USDA, USDE, CWH and HBMUSD in the calculation of the one-body transition density matrix elements. The calculations incorporate the single-particle wave functions of the Skyrme interaction to generate a one-body potential in Hartree–Fock theory to calculate the single-particle matrix elements. For most sd shell nuclei, the experimental data are well rep

Background: The immunogenetic predisposition
may be considered as an important factor for the
development of Type 1 Diabetes Mellitus (T1DM)
in association with the HLA antigens.
Objective:This study was designed to investigate
the role of HLA-class II antigens in the etiology of
type T1DM and in prediction of this disease in
siblings, and its effect on expression of glutamic
acid decarboxylase autoantibodies (GADA).
methods:Sixty children who were newly diagnosed
type 1 diabetes (diagnosed less than five months)
were selected. Their age ranged from 3-17 years.
Another 50 healthy siblings were available for this
study, their ages range from 3-16 years. Eighty
apparently healthy control subjects,

Omentin (or intelectin) is a main visceral fat secretory adipokine.  There is a growing interest to link omentin, obesity and co-morbidity factors. The aim of the present study is to evaluate serum omentin and its association to insulin resistance biomarkers, lipid profile and atherogenic indies. This cross – sectional study was conducted in Obesity Research and Therapy Unit-Alkindy College of Medicine by recruiting (115) individuals; 49 males /66 females. Subjects between (20 to 60) years of age were selected and classified into two groups according to their Body mass index (BMI). Group1 involved healthy lean volunteers (25 male/ 36 female; BMI 18.5 - 24.9). Group2 involved obese subjects; (24 male / 36 female with BMI ≥ 30). The s