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

Solar energy is one of the immeasurable renewable energy in power generation for a green, clean and healthier environment. The silicon-layer solar panels absorb sun energy and converts it into electricity by off-grid inverter. Electricity is transferred either from this inverter or from transformer, consumed by consumption unit(s) available for residential or economic purposes. The artificial neural network is the foundation of artificial intelligence and solves many complex problems which are difficult by statistical methods or by humans. In view of this, the purpose of this work is to assess the performance of the Solar - Transformer - Consumption (STC) system. The system may be in complete breakdown situation due to failure of both so

This research involves study effect of chloride ions in concentration range (0.01 – 0.50 mol.dm^-3) on the corrosion behavior of Al-Zn alloy in basic media of 1x10^-3 mol.dm^-3 NaOH at pH=11 and four different temperatures in the range (298-313 K). Cathodic and anodic Tafel slopes (b_c &b_a) and transfer coefficients (α_c & α_a) were calculated and the results interprets according to the variation of the rate – determining steps. The results also indicate that the chloride ions are bonded chemically in the interface as an initial step of formation of different mixed oxohydroxy – and chloro complexes. Polarization resistance (R_p) is calculates

A Stereomicroscopic Evaluation of Four Endodontic Sealers Penetration into Artificial Lateral Canals Using Gutta-Percha Single Cone Obturation Technique, Omar Jihad Banawi*, Raghad

A field experiment was carried out in one of the agricultural fields in Thi Qar governorate in Nasiriyah during the winter season 2017-2018 The aim was to investigate the effect of foliar application of seaweed extract on yield and quality of four varieties of broad bean .The design of field experiment was (RCBD) in factorial experiments with three replications in two factors. .The first factor included four broad bean cultivars (Luz de otono – Grano Violtto -local - Aquadols. ( The second factor included four sprayed extracts of the seaweed extract (1, 2, 3 and 4 g L -1) In addition to the comparison treatment in which the plants were sprayed with distilled water only. . The plants of the broad bean that were sprayed with seaweed extract

The research work is "The passive voice as a grammatical phenomenon in four selected textbooks". The research deals with the grammatical phenomenon passive in German. The research consists of two parts, the theoretical and the empirical part. The present research work is divided into 3 sections:

The first section includes the definition of passive, passive types, process passive, state passive, passive with modal verbs, and other types of passive. The second section provides illustrations of the four selected textbooks. The third chapter presents the passive voice in textbooks, namely German language teaching for foreigners by Dora Schulz and Heinz Griesbach, Delfin von Aufderstrasse H. and others, Em von Balme, M. and others and

Microwave heating is caused by the ability of the materials to absorb microwave energy and convert it to heat. The aim of this study is to know the difference that will occur when heat treating the high strength aluminum alloys AA7075-T73 in a microwave furnace within different mediums (dry and acidic solution) at different times (30 and 60) minutes, on mechanical properties and fatigue life. The experimental results of microwave furnace heat energy showed that there were variations in the mechanical properties (ultimate stress, yielding stress, fatigue strength, fatigue life and hardness) with the variation in mediums and duration times when compared with samples without treatment. The ultimate stress, yielding stress and fatigue streng

     One major problem facing some environments, such as insurance companies and government institutions, is when a massive amount of documents has to be processed every day. Thus, an automatic stamp recognition system is necessary. The extraction and recognition of a general stamp is not a simple task because it may have various shapes, sizes, backgrounds, patterns, and colors. Moreover, the stamp can be printed on documents with bad quality and rotation with various angles. Our proposed method presents a new approach for the preprocessing and recognition of color stamp images. It consists of four stages, which are stamp extraction, preprocessing, feature extraction, and matching. Stamp extraction is achieved to isol

The present work is an attempt to develop design data for an Iraqi roof and wall constructions using the latest ASHRAE Radiant Time Series (RTS) cooling load calculation method. The work involves calculation of cooling load theoretically by introducing the design data for Iraq, and verifies the results experimentally by field measurements. Technical specifications of Iraqi construction materials are used to derive the conduction time factors that needed in RTS method calculations. Special software published by Oklahoma state university is used to extract the conduction factors according to the technical specifications of Iraqi construction materials.  Good agreement between the average theoretical and measured cooli