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Measuring the impact of internal governance mechanisms on the quality of financial reports
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Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

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Publication Date
Mon Oct 28 2019
Journal Name
Iraqi Journal Of Science
On a Class of Meromorphic Multiivalent Functiions Convoluted withi Higher Derivatiives of Fractionali Calculus Operator
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The main goal of this paper is to study and discuss a new class of meromorphici "functions[ which are multivalent defined by [fractional  calculus operators. Coefficients iestimates , radiisi of satarlikeness , convexityi and closed-to-iconvexity are studied. Also distortion iand closure theorems for the classi" ,  are considered.

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
The Necessary and Sufficient Optimality Conditions for a System of FOCPs with Caputo–Katugampola Derivatives
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The necessary optimality conditions with Lagrange multipliers  are studied and derived for a new class that includes the system of CaputoKatugampola fractional derivatives to the optimal control problems with considering the end time free. The formula for the integral by parts has been proven for the left CaputoKatugampola fractional derivative that contributes to the finding and deriving the necessary optimality conditions. Also, three special cases are obtained, including the study of the necessary optimality conditions when both the final time  and the final state  are fixed. According to convexity assumptions prove that necessary optimality conditions are sufficient optimality conditions.

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Publication Date
Sun Apr 01 2007
Journal Name
Journal Of Engineering
Effect of Prestressing Force on Torsion Resistance of Concrete Beams
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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Effect of Metakaolin on Properties of Lightweight Porcelinate Aggregate Concrete
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Research in Iraq has expanded in the field of material technology involving the properties of the lightweight concrete using natural aggregate. The use of the porcelinate aggregate in the production of structural light concrete has a wide objective
and requires a lot of research to become suitable for practical application. In this work metakaolin was used to improve compressive strength of lightweight porcelinate concrete which usually have a low compressive strength about 17 MPa . The effect of metakaolin on compressive, splitting tensile, flexure strengths and modulus of elasticity of lightweight porcelinate concrete have been investigated. Many experiments were carried out by replacing cement with different percentages of
met

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Effect of cation size on electrochemical properties of polymer electrolyte
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This study investigates the ionic conduction dependence on the size of alkaline cations in gel polymer electrolytes based on double iodide can enhance by incorporating a salt having a bulky cation.

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Publication Date
Mon Jun 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Operating Cconditions on Hydrodesulfurization of Vacuum Gas Oil
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This study was conducted according to contract with the North Refineries Company-Baiji and deals with the hydrodesulphurization of vacuum gas oil of Kirkuk crude oil, boiling range 611-833 K. A trickle bed reactor packed with a commercial cobalt-molybdenum on alumina catalyst was used. The operating conditions were: temperature range 583-643 K, liquid hourly space velocity range 1.50-3.75 1/h, hydrogen to oil ratio about 250 l/l and pressure kept constant at 3.5MPa.
The results showed that the aromatic content decreased and sulfur removal increased with increasing temperature and decreasing space velocity. The properties (viscosity, density, flash point and carbon residue) of the products decrease with temperature increasing, but the

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
INFLUENCE OF AMBIENT TEMPERATURE ON STIFFNESS OF ASPHALT PAVING MATERIALS
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Asphalt pavement properties in Iraq are highly affected by elevated summer air temperatures. One of these properties is stiffness (resilient modulus). To explain the effect of air temperatures on stiffness of asphalt concrete, it is necessary to determine the distribution of temperatures through the pavement asphalt concrete layers. In this study, the distribution of pavement temperatures at three depths (2cm,7cm, 10cm) below the pavement surface is determined by using the temperature data logger instrument. A relationship for determining pavement temperature as related to depth and air temperature has been suggested. To achieve the objective of this thesis, the prepared specimens have been tested for indirect tension in accordance with

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Rational -Valued Characters of Certain Types of Permutation Group
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Tow   results  are  proved.  The  first  gives necessary  and   ullicient

conditions for a permutation group to have the prope1ty that each of its rational - valued character can be written as (integral) linear combination of characters induced from the principal characters of certain subgroup. The mher presents that this property is extendable to direct product of groups.

Examples give.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Influence of Laser Irradiation Times on Properties of Porous Silicon
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Porous silicon (P-Si) has been produced in this work by photoelectrochemical (PEC) etching process. The irradiation has been achieved using diode laser of (2 W) power and 810 nm wavelength. The influence of various irradiation times on the properties of P-Si material such as P-Si layer thickness, surface aspect, pore diameter and the thickness of walls between pores as well as porosity and etching rate was investigated by depending on the scanning electron micrograph (SEM) technique and gravimetric measurements.

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Publication Date
Fri Mar 01 2013
Journal Name
Indian Journal Of Applied Research
Optical study of effect of thiourea on CdS thin films
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Abstract: This paper presents the results of the structural and optical analysis of CdS thin films prepared by Spray of Pyrolysis (SP) technique. The deposited CdS films were characterized using spectrophotometer and the effect of Sulfide on the structural properties of the films was investigated through the analysis of X-ray diffraction pattern (XRD). The growth of crystal became stronger and more oriented as seen in the X-ray diffraction pattern. The studying of X-ray diffraction showed that; all the films have the hexagonal structure with lattice constants a=b=4.1358 and c=6.7156A°, the crystallite size of the CdS thin films increases and strain (ε) as well as the dislocation density (δ) decreases. Also, the optical properties of the

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