The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

The Canal lining is usually used to decrease seepage loss and raise water transport efficiency. Traditional unlined irrigation canals often suffer from significant water loss due to leakage and low water levels, negatively impacting hydraulic performance and irrigation efficiency. Despite the widespread use of irrigation canal lining, there have been few studies to evaluate the effect of different lining types in controlling seepage under varying conditions. This paper focuses on assessing the effect of two different types of concrete lining and concrete quilt on improving the hydraulic performance of the Bani Hassan irrigation canal. A one-dimensional steady-state hydraulic model was created using HEC-RAS version 6.6 software to si

Aim: To evaluate the effect of two bonding systems and two curing systems on sealing ability of class V composite restorative materials. Materials and methods: This study was performed in vitro on 40 caries free upper first premolar teeth. The Standardized class V cavity preparation on buccal and lin- gual surfaces of each tooth was done. Then the teeth were randomly divided into two major groups each of twenty. 40 cavities were performed on these teeth and the first group7th generation bonding agent (i Bond) were applied according to the manufacturer instructions and single increment of univer- sal composite (XRV Herculite) from kerr were applied and twenty of the cavities were cured with con- ventional light cure device (astralis-5) and t

This paper presents a brief study undertaken for improving the performance of information and communication management of construction projects through investing in information and communication technologies (ICT). The work aims at first to investigate and diagnose the problems, challenges, weaknesses, and inefficiencies related to information and communication management in projects in the construction industry of Iraq. Studying the diagnosed matters and the different solutions of ICT to improve project management performance is following the investigation process. The research presents a technological system suggested to process a lot of the diagnosed problems, challenges, weakness, and inefficiencies of the construction projects and t