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

       After the twenty – first century become  necessary for us motorcade era in educational a chevements by searching  for the best  strategies and teaching methods and  techniques  artotalbagesh  resorting to the strategy

Did not use in use in the teaching of the foreseeable  material  general by voice and teaching  perspective  for the student of the class fourth science

In particular ,so the researcher asking the question follows:

Can the peer education strategy to have an impact in perspective drawing skill development ?

   From here it demonstrated the importance of current research know the impact of  p

The a.c conductivity and dielectric properties of the prepared composites NiO:ZnO composites samples with various mixing ratios (100:0,80:20,60:40,40:60,20:80 and 0:100) wt. % were carried out . The structure phase, the crystallite size and purity of the fabricated NiO:ZnO composites were confirmed using x-ray diffraction pattern. The results declared that the diffraction spectrum of composites samples were compatible with cubic and hexagonal structures phases for 100%NiOand ZnO respectively while the spectrum were compatible with both phases for the residual composites samples. The crystallite size of the most pronounced plane (101) for crystal growth was changed from 23 nm to 49 .4 nm by

SUMMARY. The objectives of the present study were to assess the possible predictors of COVID-19 severity and duration of hospitalization and to identify the possible correlation between patient parameters, disease severity and duration of hospitalization. The study included retrospective medical record extraction of previous coron avirus COVID-19 patients in Basra hospitals, Iraq from March 1st and May 31st, 2020. The information of the participants was investigated anonymously. All the patients’ characteristics, treatments, vital signs and laboratory tests (hematological, renal and liver function tests) were collected. The analysis was conducted using the SPSS (version 22, USA). Spearman correlation was used to measure the relations

The qualified subjects for this study included 33 patients with benign and malignant oral tumors aged 15-75 years and 31 matched age and gender healthy subjects used as control. Proteins measurements included total protein, albumin, globulines in sera and saliva samples, and immunoglobulins (IgG, IgM, IgA) in sera samples of control and patients. Meanwhile, polyacrylamide gel electrophoresis (PAGE) was used to differentiate between protein patterns in both serum and saliva samples among the studied groups. The gel was also stained for glycoprotein to evaluate as well the changes in glycoprotein contents. For total protein, the results revealed a signifigant increase (P?0.01) in both samples (serum and saliva) of patient group. Albumin conce

Background: Salivary gland neoplasms constitute a group of heterogeneous lesions with complex clinicopathologic characteristics and distinct biological behavior. Numerous studies have suggested geographical variation, therefore the aims of this study were to analyze the characteristics of salivary gland neoplasms in two Iraqi centers and to analyze the postoperative complications that are encountered after surgical treatment of these tumors. Materials and Methods: A retrospective study of the patients who were treated for major and minor epithelial salivary gland tumors was conducted. The analyzed data included; demographic information (age and gender), the site of the tumor, the clinical manifestations, the histological type of the tumo

Progression in Computer networks and emerging of new technologies in this field helps to find out new protocols and frameworks that provides new computer network-based services. E-government services, a modernized version of conventional government, are created through the steady evolution of technology in addition to the growing need of societies for numerous services. Government services are deeply related to citizens’ daily lives; therefore, it is important to evolve with technological developments—it is necessary to move from the traditional methods of managing government work to cutting-edge technical approaches that improve the effectiveness of government systems for providing services to citizens. Blockchain technology is amon

Spent catalysts for sulfuric acid production have large amount of vanadium and due to environmental authority it is required to reduce the vanadium contain of the spent catalyst. Experimental investigation was conducted to study the vanadium recovery from spent catalyst via leaching process using sodium hydroxide to study the effect of process variables (temperatures, sodium hydroxide molarities, leaching time and particle size) on vanadium recovery. The effect of process variables (temperature, particle size,molarities of sodium hydroxide and leaching time) on the percentages of vanadium recovery were investigated and discussed .It was found that the percentage of vanadium recovery increased with increasing temperature up to 100 , incre

In this research, we dealt with the study of the Non-Homogeneous Poisson process, which is one of the most important statistical issues that have a role in scientific development as it is related to accidents that occur in reality, which are modeled according to Poisson’s operations, because the occurrence of this accident is related to time, whether with the change of time or its stability. In our research, this clarifies the Non-Homogeneous hemispheric process and the use of one of these models of processes, which is an exponentiated - Weibull model that contains three parameters (α, β, σ) as a function to estimate the time rate of occurrence of earthquakes in Erbil Governorate, as the governorate is adjacent to two countr

The aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a