Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

This paper is concerned with introducing and studying the new approximation operators based on a finite family of d. g. 'swhich are the core concept in this paper. In addition, we study generalization of some Pawlak's concepts and we offer generalize the definition of accuracy measure of approximations by using a finite family of d. g. 's.

Thisre search was used in the short term method has been employed to determine the radioactive contamination from elements of natural and artificial radioactive.So, the natural gamma ray spectrum analysis technique using NaI(Ti) have been used to measure the The specific activity of the radioactoctive isotopes as following, U-238,Th-232 series of (Pb214,Pb212) respectively as wall as K-40 and industrial radioactive isotope Cs-137 was determined in the studied samples ,which are consisted of 30 samples from different locations and depth(10-50)cmthe samples of the soil batteries plant in Waziriya in Baghdad, as wall as Hazard index its found it within the permissible internationally.

     This article contains a new generalizations of Ϻ-hyponormal operators which is namely (Ϻ,θ)-hyponormal operator define on Hilbert space H.  Furthermore, we investigate some properties of this concept such as the product and sum of two (Ϻ, θ)-hyponormal operators, At the end the operator equation  where  ,  has been used for getting several characterization of (Ϻ,θ)-hyponormal operators.  

Experimental programs based test results has been used as a means to find out the response of individual elements of structure. In the present study involves investigated behavior of five reinforced concrete deep beams of dimension (length 1200 x height 300 x width150mm) under two points concentrated load with shear span to depth ratio of (1.52), four of these beams with hallow core and
retrofit with carbon fiber reinforced polymer CFRP (with single or double or sides Strips). Two shapes of hallow are investigated (circle and square section) to evaluated the response of beams in case experimental behavior. Test on simply supported beam was performed in the laboratory & loaddeflection, strain of concrete data and crack pattern of

Most dinoflagellate had a resting cyst in their life cycle.  This cyst was developed in unfavorable environmental condition. The conventional method for identifying dinoflagellate cyst in natural sediment requires morphological observation, isolating, germinating and cultivating the cysts.  PCR is a highly sensitive method for detecting dinoflagellate cyst in the sediment.  The aim of this study is to examine whether CO1 primer could detect DNA of multispecies dinoflagellate cysts in the sediment from our sampling sites. Dinoflagellate cyst DNA was extracted from 16 sediment samples. PCR method using COI primer was running. The sequencing of dinoflagellate cyst DNA was using BLAST. Results showed that there were two clades of dinoflag

The present article delves into the examination of groundwater quality, based on WQI, for drinking purposes in Baghdad City. Further, for carrying out the investigation, the data was collected from the Ministry of Water Resources of Baghdad, which represents water samples drawn from 114 wells in Al-Karkh and Al-Rusafa sides of Baghdad city. With the aim of further determining WQI, four water parameters such as (i) pH, (ii) Chloride (Cl), (iii) Sulfate (SO4), and (iv) Total dissolved solids (TDS), were taken into consideration. According to the computed WQI, the distribution of the groundwater samples, with respect to their quality classes such as excellent, good, poor, very poor and unfit for human drinking purpose, was found to be

Phase change materials are known to be good in use in latent heat thermal energy storage (LHTES) systems, but one of their drawbacks is the slow melting and solidification processes. So that, in this work, enhancing heat transfer of phase change material is studied experimentally for in charging and discharging processes by the addition of high thermal conductive material such as copper in the form of brushes, which were added in both PCM and air sides. The additions of brushes have been carried out with different void fractions (97%, 94% and 90%) and the effect of four different air velocities was tested. The results indicate that the minimum brush void fraction gave the maximum heat transfer in PCM and reduced the time

The steel industry sector is witnessing an obvious growth in most worldwide nations and gulf countries. We wish that Iraq would be one of these superiors that go on along field to develop the construction industry in Iraq. Hence we need to notify that the government attention should be equivalent to the importance of steel industry and other industries would depend on this one, it should be presented the full support to the general sector, which is represented by ministry of industry and its institutions throughout the suitable legislation and facilities for the private companies are already into that, and they might record progress in this field. this study aims to use scrap steel as raw materials in manufacturing iron steel such war remai

We studied the effect of Ca- doping on the properties of Bi-based superconductors by
adding differ ent amounts of CaO
to the Bi
2
Sr2La2-xCaxCu3O10+δ
compound. consequently, we
obtained three samples A,B and C with x=0.0, 0.4 and 0.8 respectively. The usual solid-state
reaction method has been applied under optimum conditions. The x-ray diffraction analy sis
showed that the samples A and B have tetragonal structures conversely the sample C has an
orthorhombic structure. In addition XRD analysis show that decreasing the c-axis lattice
constant and thus decreasing the ratio c/a for samples A,B and C resp ectively. The X-ray
florescence proved that the compositions of samples A,B and C with the ra