BN Rashid

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

The purpose of this paper is to introduce and study the concepts of fuzzy generalized open sets, fuzzy generalized closed sets, generalized continuous fuzzy proper functions and prove results about these concepts.

The Interior design is concerned with designing and creating internal spaces and reformulating their ideas, thus separating their capacities for influence and achieving suitability and comfort for their occupants, and enabling them to use them in a manner that achieves their goals and requirements, and this is unfolded by the integrity of the functional, aesthetic and expressive performance that these spaces achieve, The behavior of its users includes a variety of activities in harmony with the influence of those spaces and their forms, so the designer was keen to have these spaces in a form with an effective role in harmony with the needs of the times and its complexities in formation and construction, familiar with the strong cultural,

Fatigue failure is almost considered as the predominant problem affecting automotive parts under dynamic loading condition. Thus, more understanding of crack behavior during fatigue can strongly help in finding the proper mechanism to avoid the final fracture and extent the service life of components. The main goal of this paper is to study the fracture behavior of low carbon steel which is used mostly in automotive industry. For this purpose, the fractography of samples subjected to high and low stress levels in fatigue test then was evaluated and analyzed. Hardness and tensile tests were carried out to determine the properties of used steel. Also, the samples were characterized by microstructure test and XRD analysis to examine the con

The experiment aimed to Manufacture a device for checking the nozzles and testing its efficiency and to study the effect of research factors on the studied traits. The device was manufactured locally through using materials available in the Iraqi market. The system is Both Hydraulic and electronic (ISO 5682-1)1 relay on sensors technology and the test platform was built and designed on a movable trolly at the department of Agricultural Machines and Equipment / College of Agricultural Science / University of Baghdad. The design includes the use of mechanical water pump and electrical AC water pump. The design includes a nozzle holder that can accommodate three nozzles per test. The design also consists of spreading wings and stationa

Abstract

           We produced a study in Estimation for Reliability of the Exponential distribution based on the Bayesian approach. These estimates are derived using Bayesian approaches. In the Bayesian approach, the parameter of the Exponential distribution is assumed to be random variable .we derived bayes estimators of reliability under four types when the prior distribution for the scale parameter of the Exponential distribution is: Inverse Chi-squar

The aim of this paper is to identify Nano-particles that have been used in diagnosis and treatment of leishmaniasis in Iraq. All experiments conducted in this field were based on the following nanoparticles: gold nanoparticles, silver nanoparticles, zinc nanoparticles, and sodium chloride nanoparticles. Most of these experiments were reviewed in terms of differences in the concentrations of nanoparticles and the method that was used in the experiments whether it was in vivo or in vitro. These particles used in most experiments succeeded in inhibiting the growth of Leishmania parasites.