The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

Abstract: Despite the distinct features of the continuous wave (CW) Terahertz (THz) emitter using photomixing technique, it suffers from the relatively low radiation output power. Therefore, one of effective ways to improve the photomixer emitter performance was using nanodimensions electrodes inside the optical active region of the device. Due to the nanodimension sizes and good electrical conductivity of silver nanowires (Ag-NWs), they have been exploited as THz emitter electrodes. The excited surface plasmon polariton waves (SPPs) on the surface of nanowire enhances the incident excitation signal. Therefore, the photomixer based Ag-NW compared to conventional one significantly exhibits higher THz output signal. In thi

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

Recent advances in wireless communication systems have made use of OFDM technique to achieve high data rate transmission. The sensitivity to frequency offset between the carrier frequencies of the transmitter and the receiver is one of the major problems in OFDM systems. This frequency offset introduces inter-carrier interference in the OFDM symbol and then the BER performance reduced. In this paper a Multi-Orthogonal-Band MOB-OFDM system based on the Discrete Hartley Transform (DHT) is proposed to improve the BER performance. The OFDM spectrum is divided into equal sub-bands and the data is divided between these bands to form a local OFDM symbol in each sub-band using DHT. The global OFDM symbol is formed from all sub-bands together using

In these recent years, the world has witnessed a kind of social exclusion and the inability to communicate directly due to the Corona Virus Covid 19 (COVID-19) pandemic, and the consequent difficulty of communicating with patients with hospitals led to the need to use modern technology to solve and facilitate the problem of people communicating with each other. healthcare has made many remarkable developments through the Internet of things (IOT) and cloud computing to monitor real-time patients' data, which has enabled many patients' lives to be saved. this paper presents the design and implementation of a Private Backend Server Software based on an IoT health monitoring system concerned emergency medical services utilizing biosenso

As a result of the increase in wireless applications, this led to a spectrum problem, which was often a significant restriction. However, a wide bandwidth (more than two-thirds of the available) remains wasted due to inappropriate usage. As a consequence, the quality of the service of the system was impacted. This problem was resolved by using cognitive radio that provides opportunistic sharing or utilization of the spectrum. This paper analyzes the performance of the cognitive radio spectrum sensing algorithm for the energy detector, which implemented by using a MATLAB Mfile version (2018b). The signal to noise ratio SNR vs. Pd probability of detection for OFDM and SNR vs. BER with CP cyclic prefix with energy dete

Background: Bilastine (BLA) is a second-generation H1 antihistamine used to treat allergic rhinoconjunctivitis. Because of its limited solubility, it falls under class II of the Biopharmaceutics Classification System (BSC). The solid dispersion (SD) approach significantly improves the solubility and dissolution rate of insoluble medicines. Objective: To improve BLA solubility and dissolution rate by formulating a solid dispersion in the form of effervescent granules. Methods: To create BLA SDs, polyvinylpyrrolidone (PVP K30) and poloxamer 188 (PLX188) were mixed in various ratios (1:5, 1:10, and 1:15) using the kneading technique. All formulations were evaluated based on percent yield, drug content, and saturation solubility. The fo

Smart systems are the trend for modern organizations and should meet the quality of services that expect to produce. Internet of Everything (IoE) helped smart systems to adopt microcontrollers for improving the performance. Analyzing and controlling data in such a system are critical issues. In this study, a survey of IoE systems conducted to show how to apply a suitable model that meets such system requirements. The analysis of some microcontroller boards is explored based on known features. Factors for applying IoE devices have been defined such as connectivity, power consumption, compatibility, and cost. Different methods have been explained as an overview of applying IoE systems. Further, different approaches for applying IoE technology

Preparing teacher occupies the attention of many thinkers and philosophers since the age of
kaldinics ( people of mesoptam / 2342 pH ) to the Islamic age where moslems philosophers
focus their attention on thought and philosophy where the philosophy of that teaching
depends on : teacher , student and family begin .
So , the issue of preparing and training teacher occupies the attention of education scientists
depending on his vital and important role in implementing of teaching policies in philosophies
and Islamic educational thought , therefore , the preparing and development of the teacher
regards as one of the basics of teaching development because of its importance in
development of teaching performance and th

The Results of Theoretical Studies and Experiment of Advanced Economies , Have Been Proven That Investment Expenditure Is Not The Only Factor And The Main Source of Production Growth, But Efficient Using Of The Fixed Assets Is More Important In This Process, All That Depends On Groups of Factors Called The Non-Investment Economic Growth,  That Are Un-bodied Technical Progress With Organizational Nature.

It's Distinguished Features That it has An Influence on The Production Growth Without Any Large Additional Investment Expenditure Or Any Additional Increment in Inputs And That Can Not Be Reached Without Activating The Factors of Non-Investment Economic Growth, Which is Still Affecting Negatively In T