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

This work consists of a numerical simulation to predict the velocity and temperature distributions, and an experimental work to visualize the air flow in a room model. The numerical work is based on non-isothermal, incompressible, three dimensional, k turbulence model, and solved using a computational fluid dynamic (CFD) approach, involving finite volume technique to solve continuity, momentum and energy equations, that governs the room’s turbulent flow domain. The experimental study was performed using (1/5) scaled room model of the actual dimensions of the room to simulate room air flow and visualize the flow pattern using smoke generated  from burnt herbs and collected in a smoke generator to delivered through

One of the most important challenges facing the development of laser weapons is represented by the attenuation of the laser beam as it passed through the layers of atmosphere.This paper presents a theoretical study to simulate the effect of turbulence attenuation and calculates the decrease of laser power in Iraq. The refractive index structure C_n^2 is very important parameter to measure the strength of the atmospheric turbulence, which is affected by microclimate conditions, propagation path, season and time in the day. The results of measurements and predictions are based on the Kolmogorov turbulence theory. It was demonstrated by simulations that the laser weapons in Iraq were severely affected due to the large change in temperatures,

Background: This in vitro study evaluated the effect of canal dryness and flaring on the accuracy of two electronic apex locators for working length (WL) determination. Materials and methods: Sixty extracted teeth were used, after access opening was done, the occlusal surface was flattened to create stable reference point. The teeth were randomly divided into two equal main groups of flared and unflared group each one of 30 teeth. The flaring was done with Gates Glidden drills. The two main groups were further subdivided into two subgroups: dry canal and wet canal using 5.25% sodium hypochlorite groups, Electronic WL of each sample was determined using both Root ZX and i-Root apex locator. Consequently, histologic WL was determined by shav

The experiment was conducted under shading (with the aid of Saran) condition on a nursery managed by the Baghdad Mayoralty during the season of 2014-2015 to study the effect of composed sheep manure extract on the growth and leaf nutrients content of tomato seedlings var. Wijdan. The experiment was composed of 6 treatments included the extract of sheep manure by hot (425C)and lmbient(205C) temperature water .The extract was diluted to the half by water and foliar applied to seedlings (multible application) or to the soil . Treatments also included the application of NPK chemical fertilizers as recommended and a control treatment through applying distilled water as foliar .The experiment was designed according to the randomized compl

The main objectives of this study were investigating the effects of the maximum size of coarse Attapulgite aggregate and micro steel fiber content on fresh and some mechanical properties of steel fibers reinforced lightweight self-compacting concrete (SFLWSCC). Two series of mixes were used depending on maximum aggregate size (12.5 and 19) mm, for each series three different steel fibers content were used (0.5 %, 1%, and 1.5%). To evaluate the fresh properties, tests of slump flow, T500 mm, V funnel time, and J ring were carried out. Tests of compressive strength, splitting tensile strength, flexural tensile strength, and calculated equilibrium density were done to evaluate mechanical properties. For reference mixes, the

Skills learning is considered as an important factor in learning any subject as well as mathematics . Mathematical skills have a number of steps that should be learned and understood faster and with more accuracy . The practical or applied skills are type of learning which includes educational preparation and hand on skills is acquired which conducted by organized educational institutions. The sample included (120) students (males and females) first year / dept.of electrical technigues . The mathematical skills are implemented to wire up the electrical circuts. Test is implemented with questions concerned with the skills .statistical operations were conducted as well as the validity and standard deviation for the test .The results showed

Esterification considers the most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock in order to study and simulate production of biodiesel. The batch esterification reaction of oleic acid was carried out at various operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 3/1 and 6/1 and a reaction time up to 180 min.
The catalyst used was prepared NaY zeolite, which is added to the reaction mixture as 2, 5 and 10 wt.% of oleic acid.
The results show that the optimum conditions, gives 0.81 conversion of oleic acid, were 6/1 molar ratio of ethanol/oleic acid, 5 wt.% NaY relative to initial oleic acid, 70°C and 60 minutes. The activation energy o

In this manuscript divide into two parts the first experimental and the second theoretical. The experimental part of polyvinyl chloride (PVC) can be used with aluminum (30%). Nanomaterials are synthesized by a laser pulse melting solution by ethanol. The effect of laser on the structural, morphological, optical, and electrical properties of nanoparticles (PVC) was examined by UV spectroscopy, x-ray diffraction (XRD), electron microscopy (TEM). The theoretical part of the DFT can be used to approximate the generalized gradient of the Perdew, Burke, and Ernzerhof (PBE) / 6-31G (d) groups, which were created using additional Gaussian 09 software through Gaussian 5.08. To build PVC nanocrystal pure which chemical formula [(C2H3Cl)n] and build (