The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

Background: The use of antiepileptic drugs (AEDs) during pregnancy warrants several side effects and also deleterious effects on fetal development, the antiepileptic drugs have potential to affect the fetal development throughout the pregnancy although, the majority of infants born to epileptic pregnant women are normal but more expose to the malformations. Aim: The present study aimed to investigate the effect of carbamazepine drug on the kidney development at day 7 postnatally in the Albino Rat (Rattus rattus) as a mammalian model. Material & Methods: 20 healthy pregnant female rats were divided into two groups, 10 pregnant rats in each group; group one served as control group administrated distal water while group two used as experimenta

Background: Recently, Poly propylene fibers with and without plasma treatment have been used to reinforce heat cure denture base acrylic but, so far some of properties like tensile strength , wettability and wear resistance not evaluated yet, the aim of the study is to clarify the influence of incorporation of treated and untreated fibers on these properties. Materials and methods: Twenty one specimens were fabricated for every tested property(tensile strength, wear resistance and wettability) that classified into three groups(control, untreated poly propylene fibers reinforced specimens and Oxygen plasma treated group)and for each test sevens amples were used(n=7). Tensile strength was tested using Instron universal testing machine, wear

Abstract: In this paper, a U-shaped probe with a curvature diameter of half a centimeter was implemented using plastic optical fibers. A layer of the outer shell of the fibers was removed by polishing to a D-section. The sensor was tested by immersing it in a sodium chloride solution with variable refractive index depending on solution concentrations ranging from 1.333 to 1.363. In this design, the sensor experienced a decrease in its intensity as the concentration of the solution increased. The next step The sensor was coated with a thin layer of gold with a thickness of 20 nm, and the sensor was tested with the same solutions which resulted in a shift in wavelengths where the shift in wavelength was 5.37 nm and sensiti

The inhibitive action of Phenyl Thiourea (PTU) on the corrosion of mild steel in strong Hydrochloric acid, HCl, has been investigated by weight loss and potentiostatic polarization. The effect of PTU concentration, HCl concentration, and temperature on corrosion rate of mild steel were verified using 2 levels factorial design and surface response analysis through weight loss approach, while the electrochemical measurements were used to study the behavior of mild steel in 5-7N HCl at temperatures 30, 40 and 50 °C, in absence and presence of PTU. It was verified that all variables and their interaction were statistically significant. The adsorption of (PTU) is found to obey the Langmuir adsorption isotherm. The effect of temperature on th

Electrical Discharge Machining (EDM) is a non-traditional cutting technique for metals removing which is relied upon the basic fact that negligible tool force is produced during the machining process. Also, electrical discharge machining is used in manufacturing very hard materials that are electrically conductive. Regarding the electrical discharge machining procedure, the most significant factor of the cutting parameter is the surface roughness (Ra). Conventional try and error method is time consuming as well as high cost. The purpose of the present research is to develop a mathematical model using response graph modeling (RGM). The impact of various parameters such as (current, pulsation on time and pulsation off time) are studied on

The steel jetty selected for strengthening is in Baghdad city, over Tigris River, consists of 55 short spans, each of approximately 4 meters and one naviga-tional opening of 12 m. The bridge is 224 meters length and 8 meters in width. The strengthening system was designed to remove overstresses that occurred when the bridge was subjected to abnormal loads of 380 tons. A strengthening system which installed in spring 2008 was used where the main concept is to depend on added side supporting elements which impose reversal forces on the bridge to counteract most of the loads expected from the abnormal heavy loads. The bridge was load tested before and after the strengthening system was activated. The load test results indicate that the strengt

Carbon fibre reinforced polymers are widely used to strengthen steel structural elements. These structural elements are normally subjected to static, dynamic and fatigue loadings during their life-time. A number of studies have focused on the characteristics of CFRP sheets bonded to steel members under static, dynamic and fatigue loadings. However, there is a gap in understanding the bonding behaviour between CFRP laminates and steel members under impact loading. This paper shows the effect of different load rates from quasi-static to 300 × 103 mm/min on this bond. Two types of CFRP laminate, CFK 150/2000 and CFK 200/2000, were used to strengthen steel joints using Araldite 420 epoxy. The results show a significant bond strength enhancemen

Background: Mother-infant bonding is an important psychological step postpartum and disturbed relationship may carry dramatic consequences as a psychological disorder which may affect the periodontal health of the mother. The aim of the present study was to assess the effect of the postpartum Mother-infant bonding on their periodontal condition. Materials and Methods: Mothers in the postpartum period with age range 20-35 years were subjected to postpartum Bonding Questionnaire (PBQ). Periodontal health status was assessed by measuring probing pocket depth and clinical attachment level. Results: The mean values of both probing pocket depth (PPD) and clinical attachment loss (CAL) were higher among disordered mothers than mothers with normal