Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

The sports field is one of the fields that are concerned with the various methods and methods because of their positive impact on the development of actual training, the investment of the exerted effort in time, and through the follow-up of the researcher in the field and academic field, I noticed that there is a weakness in explosive ability, which affects performance and skill level during training and competition Therefore, the researcher decided to prepare maximum physical exertion exercises according to the anaerobic threshold as a principle of development in many physical and skill variables because good physical performance leads to reaching the best achievements and since the skill of shooting by jumping high - either constitutes a

The Cu2SiO3 composite has been prepared from the binary compounds (Cu2O, and SiO2) with high purity by solid state reaction. The Cu2SiO3 thin films were deposited at room temperature on glass and Si substrates with thickness 400 nm by pulsed laser deposition method. X-ray analysis showed that the powder of Cu2SiO3 has a polycrystalline structure with monoclinic phase and preferred orientation along (111) direction at 2θ around 38.670o which related to CuO phase. While as deposited and annealed Cu2SiO3 films have amorphous structure. The morphological study revealed that the grains have granular and elliptical shape, with average diameter of 163.63 nm. The electrical properties which represent Hall effect were investigated. Hall coeffici

Zinc oxide thin films were deposited by chemical spray pyrolysis onto glass substrates which are held at a temperature of 673 K. Some structural, electrical, optical and gas sensing properties of films were studied. The resistance of ZnO thin film exhibits a change of magnitude as the ambient gas is cycled from air to oxygen and nitrogen dioxide

Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO₂) materials with various crystal phase shapes, such as rutile TiO₂ (R-TiO₂NTs) and anatase TiO₂ (A-TiO₂NTs). In this work, we have studied the effect of voltage on preparing TiO₂ nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectro

Tin dioxide (SnO2) were mixed with (TiO2 and CuO) with concentration ratio (50, 60, 70, 80 and 90) wt% films deposited on single crystal Si and glass substrates at (523 K) by spray pyrolysis technique from aqueous solutions containing tin (II) dichloride Dihydrate (SnCl2, 2H2O), dehydrate copper chloride (CuCl2.2H2O) and Titanium(III) chloride (TiCl3) with molarities (0.2 M). The results of electrical properties and analysis of gas sensing properties of films are presented in this report. Hall measurement showed that films were n-type converted to p- type as titanium and copper oxide added at (50) % ratio. The D.C conductivity measurements referred that there are two mechanisms responsible about the conductivity, hence it possess two act

The dynamic response of foundation rest on collapsible soil in dry and soaked states is studied through wide experimental programmed. Gypseous soil from Tikrit governorate area was obtained and subjected to various physical and chemical analysis to determine its properties. Steel rectangular footing (400x200x20) mm is manufactured. The machine is fitted to the footing, then the model machine foundation is placed centrally over the prepared soil layer in steel container (1200x 1000x1000)mm with proper care to maintain the center of gravity of whole system lie in the same vertical line with container.Then, the footing is subjected to vertical harmonic loading using a rotating mass type mechanical oscillator to simulate different dynamic lo

Rutting is a crucial concern impacting asphalt concrete pavements’ stability and long-term performance, negatively affecting vehicle drivers’ comfort and safety. This research aims to evaluate the permanent deformation of pavement under different traffic and environmental conditions using an Artificial Neural Network (ANN) prediction model. The model was built based on the outcomes of an experimental uniaxial repeated loading test of 306 cylindrical specimens. Twelve independent variables representing the materials’ properties, mix design parameters, loading settings, and environmental conditions were implemented in the model, resulting in a total of 3214 data points. The network accomplished high prediction accuracy with an R

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. In order to investigate the response of soil and footing to steady state dynamic loading, a physical model was manufactured to simulate steady state harmonic load at different operating frequencies. Total of 84 physical models were performed. The footing parameters are related to the size of the rectangular footing and depth of embedment. Two sizes of rectangular steel model footing were tested at the surface and at 50 mm depth below model surface. Meanwhile the investigated parameters of the soil condition include dry and saturated sand for two relative densities 30% and 80%. The response of the footing was ela