The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtai

The geopolities considering as build from the basies builds of the polities
geography, participating in appointing the military geography, and submit to it
geo-polities purveyed, playing important role to appointing the builds relations
between the high strategy and the military strategy, while the foreign polities of
the state, which considering as a tool for the state outside it environment and
borders playing the role of the performance and the functional works to the
peaceful or hostile reaction according to the geopolities purveyed which
participating in amassing the recourse for the economical, political, social,
military and technology strategies and activating it to achieving the state interests
and obj

Buildings such as malls, offices, airports and hospitals nowadays have become very complicated which increases the need for a solution that helps people to find their locations in these buildings. GPS or cell signals are commonly used for positioning in an outdoor environment and are not accurate in indoor environment. Smartphones are becoming a common presence in our daily life, also the existing infrastructure, the Wi-Fi access points, which is commonly available in most buildings, has motivated this work to build hybrid mechanism that combines the APs fingerprint together with smartphone barometer sensor readings, to accurately determine the user position inside building floor relative to well-known lan

This study concerns a new type of heat exchangers, which is that of shell-and-double concentric tube heat exchangers. The case studies include both design calculations and performance calculations.

       The new heat exchanger design was conducted according to Kern method. The volumetric flow rates were 3.6 m³/h and 7.63 m³/h for the hot oil and water respectively. The experimental parameters studied were: temperature, flow rate of hot oil, flow rate of cold water and pressure drop.

A comparison was made for the theoretical and experimental results and it was found that the percentage error for the hot oil outlet temperature was (- 1.6%). The percentage

The present study aimed to assess the impact of seed Rhizobia treatment and potyvirus inoculation on bacterial nodulation and nitrogen fixation in cowpeas. The plants were infected with the virus two weeks post-germination. Nodules were present on the roots of plants treated with Rhizobia; however, almost no nodules were detected on untreated plants. The average number of nodules per plant on virus-inoculated plants was significantly lower than the average number per noninoculated plant. The virus caused a substantial decrease in the weight of nodules also. The study revealed that the presence of Rhizobia resulted in a significant rise in nitrogen content in the foliage. Specifically, the nitrogen percentage increased from 1.29% in plants n

The study included a statement toxicity of some heavy metals individually and collectively and the existence of plant nutrients in the center Agirenk bluish green moss growth and Askhaddm biomass as an indicator of the study, in addition to portability moss on the accumulation of the metal

Antacids have been widely used in the treatment of various gastric and duodenal disorders such as heartburn, reflux esophagitis, gastritis, irritable stomach, gastric and duodenal ulcers. A pH-responsive of bi-polymer of sodium alginate and pectin have been studied as raft-forming polymers using sodium bicarbonate and calcium carbonate as gas-generating and calcium ion sources. The aim of study was to formulate and evaluate mono and bilayer tablets of floating and sustained release antacid delivery systems using sodium carboxy methyl cellulose as a gel forming substance, calcium and magnesium carbonate as sources of acid neutralizing and carbon dioxide gas generators agents upon contact with acidic solution. The effect of the formulation

A precise evaluation of caries excavation endpoint is essential in clinical and laboratory investigations. Caries invasion differentiates dentin into structurally altered layers. This study assessed these changes using Raman spectroscopy and Vickers microhardness. Ten permanent molars with occlusal and proximal carious lesions were assessed and compared at 130 points utilizing four Raman spectroscopic peaks: phosphate v1 at 960 cm−1, amide I (1650 cm−1), amide III (1235 cm−1) and the C-H bond of the pyrrolidine ring (1450 cm−1). The phosphate-to-amide I peak ratio and collagen integrity peak ratio (amide III: C-H bond) of carious zones were calculated and compared in both lesions. The former ratio was correlated to 130 Vicke

Thisstudy aims to determine the specifications of obese women accordingto the heightand type of obesity. It also aimstoidentify the significance of differences in choosing ready-made clothes for the research sample. Finally, the significance of differences in choosing ready-made clothes according to the variable of binaryclassification ofobesity is also identified.The study sample includes obese women: employees, non-employees and students with the age group (18-50) years.The weights and lengths of the sample have been taken to suit the group of obese women.Aquestionnaire in the form of an open question was distributed among (50) obese womenso as to extract the items of the questionnaire. After that, the questionnaire was distributed amo

Banned temporarily divers has increased greatly in the society and for silly reasons.
This issue aroused a great controversy .There are so many motivations to Aleve deep in it.
There are so many approach hes to talk it . It deserves to be studied in a simple way but
thoroughly and comprehensively .Dune to this great importees and to its spread among
married couples for their agnorance concerning its voles' and dangers .
I have been stimulated and encouraged to go through and close read its details
aleomplish this research.
It is a olevided in to an introduction and three chapters :
1-chapter one : defines the terminology of banned temporarily clearer's and it legal situation .
2-chapter two : Terms of banned te