EM International

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

Some specific factors that cause the kinetic compensation effect

during the decomposition CaC03 are identified. The role of the C02 equilibrium pressure is examined in relation to the kinetic compensation effect. This investigation also shows why non - iso thermal experiments   have some time necessarily to yield value of activation energy different from the value obtained from isothermal experiments.

         Effects of Boron on the structure of chloroplasts membrane isolated from cauliflower are investigated , using light scattering technique. Results obtained in this study suggest that Boron in the concentration range (0.1-5 µm) can fluidize the lipids of the chloroplast membrane due to different extent. Mechanisms by which Boron can change the lipid fluidity is discussed. Furthermore, an experimental evidence is presented to show that2µM Boron can mediate conformational changes in the membrane –bound proteins of the cauliflower’s chloroplast.

Most systems are intelligent and the industrial world is moving now towards
technology. Most industrial systems are now computerized and offer a high speed.
However, Face recognition is a biometric system that can identify people from their
faces. For few number of people to be identified, it can be considered as a fast
system. When the number of people grew to be bigger, the system cannot be adopted
in a real-time application because its speed will degrade along with its accuracy.
However, the accuracy can be enhanced using pre-processing techniques but the
time delay is still a challenge. A series of experiments had been done on AT&TORL
database images using Enhanced Face Recognition System (EFRS) that is

    It is so much noticeable that initialization of architectural parameters has a great impact on whole learnability stream so that knowing  mathematical properties of dataset results in providing neural network architecture a better expressivity and capacity. In this paper, five random samples of the Volve field dataset were taken. Then a training set was specified and the persistent homology of the dataset was calculated to show impact of data complexity on selection of multilayer perceptron regressor (MLPR) architecture. By using the proposed method that provides a well-rounded strategy to compute data complexity. Our method is a compound algorithm composed of the t-SNE method, alpha-complexity algorithm, and a persistence barcod

The aim of this study was to propose and evaluate an eco-epidemiological model with Allee effect and nonlinear harvesting in predators. It was assumed that there is an SI-type of disease in prey, and only portion of the prey would be attacked by the predator due to the fleeing of the remainder of the prey to a safe area. It was also assumed that the predator consumed the prey according to modified Holling type-II functional response. All possible equilibrium points were determined, and the local and global stabilities were investigated. The possibility of occurrence of local bifurcation was also studied. Numerical simulation was used to further evaluate the global dynamics and the effects of varying parameters on the asymptotic behavior of

The wear behavior of alumina particulate reinforced A332 aluminium alloy composites produced by a stir casting process technique were investigated. A pin-on-disc type apparatus was employed for determining the sliding wear rate in composite samples at different grain size (1 µm, 12µm, 50 nm) and different weight percentage (0.05-0.1-0.5-1) wt% of alumina respectively. Mechanical properties characterization which strongly depends on microstructure properties of reinforcement revealed that the presence of ( nano , micro) alumina particulates lead to simultaneous increase in hardness, ultimate tensile stress (UTS), wear resistances. The results revealed that UTS, Hardness, Wear resistances increases with the increase in the percentage of

The study aims to identify the impact of the round-robin strategy on the logical thinking of fourth-year middle school students in chemistry. Two groups were employed:  an experimental group consisted of (30) students who were taught according to the round-robin strategy, and the control group consisted of (30) students who were taught according to the traditional method. The researcher adopted the experimental design with partial control by preparing the visual thinking test tool, which consists of (20) multiple-choice items, it was applied as a post-test on the research sample. The result showed that there was a statistically significant difference in favor of the experimental group, which was taught according to the Round Robin s