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

Enhancing fatigue resistance in asphalt binders and mixtures is crucial for prolonging pavement lifespan and improving road performance. Recent advancements in nanotechnology have introduced various nanomaterials such as alumina (NA), carbon nanotubes (CNTs), and silica (NS) as potential asphalt modifiers. These materials possess unique properties that address challenges related to asphalt fatigue. However, their effectiveness depends on proper dispersion and mixing techniques. This review examines the mixing methods used for each nanomaterial to ensure uniform distribution within the asphalt matrix and maximize performance benefits. Recent research findings are synthesized to elucidate how these nanomaterials and their mixing proce

Visceral leishmaniasis (VL) is a parasitic disease that affects public health. It is described by weight reduction, irregular fever bouts, anemia, and amplification of the spleen and liver.

The quality of groundwater should be improved by keeping safe water sources from contaminants in protective way by doing regular measuring and checkup before it supplied for usage. Private Wells do not receive the same services that wells supplying the public do. Well owners are responsible for protecting their drinking water. This work was carried out in Badra city, Iraq from December 2017 to May 2018, six wells water were investigated to determine the general characteristics of wells as well as studying the effect of environmental factors on the quality of water. The average of six wells were eleven parameters that is out of permissible limits were EC, Sal., Alk., TH, TDS, Na, Ca, Cl, SO₄, Fe, Zn (4402-5183 /cm, 2.76-3.9 ppt

This research set out to provide a faster, easier, and more efficient process for nanoparticle (NP) synthesis of aluminum oxide NPs preparation by microwave irradiation, using plant extracts separately and in the same way (tea, coffee, rosemary), which is an easy-to-use and inexpensive method. The structural properties were investigated by X-ray diffractometer analysis technique (XRD). The X-ray analysis shows the structure has a polycrystalline nature with a hexagonal phase. The optical properties were studied using ultraviolet visible (UV-Vis) spectrometer, where the energy gap was determined. The surface morphology properties of the prepared aluminum NPs were examined by atomic force microscope (AFM). The Fourier transform infra

Reactive Powder Concrete (RPC) could be considered as the furthermost significant modern high compressive strength concrete. In this study, an experimental investigation on the impact of micro steel fiber volume fraction ratio and gamma ray irradiation duration influence upon the compressive strength of RPC is presented. Three volume fraction ratios (0.0, 1.0 and 1.5) % was implemented. For each percentage of the adopted fiber ratios, six different irradiation duration was considered; these are (1, 2, 3, 4, 5 and 6) days. Gamma source (Cs-137) of energy (0.662) MeV and activity (6) mci was used. In a case of zero volume fraction ratio, the experimental results showed that gamma ray had a significant influence on the reducing of the

Crude oil is one of the most important sources of energy in the world. To extract its multiple components, we need oil refineries. Refineries consist of multiple parts, including heat exchangers, furnaces, and others. It is known that one of the initial operations in the refineries is the process of gradually raising the temperature of crude oil to 370 degrees centigrade or higher. Hence, in this investigation the focus is on the furnaces and the corrosion in their tubes. The investigation was accomplished by reading the thickness of the tubes for the period from 2008 to 2020 with a test in every two year, had passed from their introduction into the work. Where the thickness of more than one point was measured on each tube in the sa