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

Background Depression is one of the most common medical illnesses worldwide. Medical students during their training will be subjected to many stressors, both mentally and emotionally. Objectives Assess the prevalence of depressive symptoms among medical students and to identify any association between depressive symptoms and some socio-demographic factors.

Background: Lumbar disc degeneration (LDD) is a common musculoskeletal disorder that frequently causes low back pain (LBP). In addition to the discomfort of lower back pain, it can accompany pain in one or both legs. The lumbar spine and sacrum, consisting of five vertebrae and one bone, determine the spine's balance. Microelements are essential in bone metabolism and are associated with the prevention of osteoporosis and the alleviation of musculoskeletal pain. Objectives: To examine the correlation between lumbar spinal surgery and the concentrations of microelements, namely zinc and copper. Methods: A case-control study was conducted in Ghazi Al-Hariri Hospital in Baghdad, Iraq, during the period from October 2023 to January 2024

The search aims to find out the most important requirements for the success of marshes investment and maximize the expected returns of investment was marked by a problem find aquestion for availability requirements necessary for the success of marshes investment has a research community owners decision in the province Maysan the most important conclusions to the search is that the investment great importance in support of the economy and raising the cultural and social level, there is no investment successful but only with configure the investment environment appropriate economic, social, cultural, political, and security ways. the most important recommendations are working on the provision of the investment environment appropria

Granulation Technique for Gamma Alumina Catalyst Support was employed in inclined disk granulator (IDG), rotary drum granulator (RD) and extrusion – spheronization equipments .Product with wide size range can be produced with only few parameters like rpm of equipment, ratio of binder and angle of inclination. The investigation was conducted for determination the optimum operating conditions in the three above different granulation equipments.
Results reveal that the optimum operating conditions to get maximum granulation occurred at ( speed: 31rpm , Inclination:420 , binder ratio:225,300% ) for the IDG,( speed: 68rpm , Inclination: 12.50 , binder ratio: 300% ) for the RD and ( speed:1200rpm , time of rotation: 1-2min )for the Caleva

Self- curing is the potential of lightweight aggregate to absorption great amount of water thru mixing which prominently can moves to the paste during hydration process. Self- curing empowers a water to be distributes more evenly act out the cross section. Whereas, the external curing water is only able to penetrate several millimetres into concrete with low water cement ratio. Brick dust accumulates in the demolish site creates serious environmental contamination. This study investigates the effect of brick dust recovered from construction site on the Properties of mortar cured in three curing conditions. Mortar in this study produced using BD as cement additive with (2, 4, 6, and 8) % by weight of cement. BD was used a

Medicinal plants contain bioactive substances that are highly bioavailable in extracts or pure molecules, making them promising for therapeutic applications and precursors for chemo-pharmaceutical semi-synthesis. Harpagophytum procumbens (Devil’s Claw) is widely recognized as one of the most potent therapeutic herbs. This study aimed to extract seeds from H. procumbens using two types of solvents and to assess both qualitative and quantitative aspects of the extracts. The two extracts were evaluated for antibacterial and anti-biofilm activities using agar well diffusion assays against four bacterial isolates and two yeast isolates. Qualitative analysis identified the presence of alkaloids, flavonoids, tannins, saponins, and terpen

This study investigates the characterization and growth dynamics of a Magnetically Stabilized Gliding Arc Discharge (MSGAD) system, generating non-thermal plasma with argon gas under atmospheric pressure and flow rates of 1-5 L/min. The electrical properties and growth patterns concerning gas flow rates and applied voltages were examined utilizing a magnetic field for stability. Using a digital oscilloscope, a correlation between voltage reduction and increased current was uncovered. An algorithm analyzes digital images to compute arc length, area, and volume. Results reveal how gas flow rate and applied voltage directly impact arc growth. Furthermore, the magnetic field's role in guiding and stabilizing the plasma discharge was explored. T