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

Self is the main factor of personality and the acceptance of others where each of them are connecting and plays an important role in emotional maturation. The researches affirmed that the leading behavior depending on good human relations between the employers and the employees will enhance their goals and the goals of the institution at the same time . This study aims to measure the emotional maturation among the leactures of the university according to sex variable and identify the correlation between emotional maturation and the level of leading behavior among the lecturers of the university. The sample consists of two samples where the lst is to build the measwe consisting of (200)males and famales lecturers and the 2nd which is the

The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

  The theatrical show has gone through a lot of changes where the actor was the most significant factor in all the theatrical shows since the very beginning of the art of acting by the Greeks until the present day. The actor went through many stages that employed his tools in different ways. The body in the theatre had a great importance because it is the perceived physical element that creates the communication between the actor and the audience in the theatrical show. The actor's body had a special language that carries different meanings and creates the communication between the actor and the audience in the theatrical show. The audience can decipher the codes of that body, thus, the researcher found the compatibility and differe

We study in this paper the composition operator of induced by the function ?(z)=sz+t where , and We characterize the normal composition operator C? on Hardy space H2 and other related classes of operators. In addition to that we study the essential normality of C? and give some other partial results which are new to the best of our knowledge.

Ferrite with general formula Ni1-x Cox Fe2O4(where x=0.0.1,0.3,0.5,0.7, and 0.9), were prepared by standard ceramic technique. The main cubic spinel structure phase for all samples was confirmed by x-ray diffraction patterns. The lattice parameter results were (8.256-8.299 ^°A). Generally, x -ray density increased with the addition of Cobalt and showed value between (5.452-5.538gm/cm³). Atomic Force Microscopy (AFM) showed that the average grain size and surface roughness was decreasing with the increasing cobalt concentration. Scanning Electron Microscopy images show that grains had an irregular distribution and irregular shape. The A.C conductivity was found to increase with the frequency and the addition of Cobal

Two prevalent neurodevelopment disorders in children are attention deficit hyperactivity disorder (ADHD) and autism spectrum disorder (ASD). The fifth version of the Diagnostic and Statistical Manual of Mental Disorders describes autism as a condition marked by limitations in social communication as well as restricted, repetitive behavior patterns. While impulsivity, hyperactivity, and lack of concentration are signs of attention deficit hyperactivity disorder. Boys experience it more frequently than girls do. This study sought for possible factors that put children at risk for autism and attention deficit hyperactivity disorder, and it investigated the association between neurodevelopment disorders in children and parental risk factor i

Rare earth elements (Cerium, Lanthanum and Neodymium) doped CdS thin films are prepared using the chemical Spray Pyrolysis Method with temperature 200 oC. The X-ray diffraction (XRD) analysis refers that pure CdS and CdS:Ce, CdS:La and CdS:Nd thin films showed the hexagonal crystalline phase. The crystallite size determined by the Debye-Scherrer equation and the range was (35.8– 23.76 nm), and it was confirmed by field emission scanning electron microscopy (FE-SEM). The pure and doped CdS shows a direct band gap (2.57 to 2.72 eV), which was obtained by transmittance. The room-temperature photoluminescence of pure and doped CdS shows large peak at 431 nm, and two small peaks at (530 and 610 nm). The Current – voltage measurement in da