This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership perce

Self- curing is the potential of lightweight aggregate to absorption great amount of water thru mixing which prominently can moves to the paste during hydration process. Self- curing empowers a water to be distributes more evenly act out the cross section. Whereas, the external curing water is only able to penetrate several millimetres into concrete with low water cement ratio. Brick dust accumulates in the demolish site creates serious environmental contamination. This study investigates the effect of brick dust recovered from construction site on the Properties of mortar cured in three curing conditions. Mortar in this study produced using BD as cement additive with (2, 4, 6, and 8) % by weight of cement. BD was used a

This study investigates the characterization and growth dynamics of a Magnetically Stabilized Gliding Arc Discharge (MSGAD) system, generating non-thermal plasma with argon gas under atmospheric pressure and flow rates of 1-5 L/min. The electrical properties and growth patterns concerning gas flow rates and applied voltages were examined utilizing a magnetic field for stability. Using a digital oscilloscope, a correlation between voltage reduction and increased current was uncovered. An algorithm analyzes digital images to compute arc length, area, and volume. Results reveal how gas flow rate and applied voltage directly impact arc growth. Furthermore, the magnetic field's role in guiding and stabilizing the plasma discharge was explored. T

The study aims to identify the third instar larvae of fly species (Order : Diptera) feeding on carcasses (Fishes and Rabbits). Two families (Calliphoridae and Sarcophagidae), were recorded with highest rate in Calliphoridae species. The following species had been registered in accordance with their prevalence respectively; Calliphora vicina Rob.-Desvoidy, Chrysomya albiceps (Wiedmann), Chrysomy megacephala (Fabricius), Sarcophaga sp. and Lucilia sericata (Meigen). The highest rate has been registered Calliphora vicina during February, November, December and January at rate 100%, the larvae of this fly have not been observed during July, August, September and October. The highest rate of Ch

Using photo electrochemical etching technique (PEC), porous silicon (PS) layers were produced on n-type silicon (Si) wafers to generate porous silicon for n-type with an orientation of (111) The results of etching time were investigated at: (5,10,15 min). X-ray diffraction experiments revealed differences between the surface of the sample sheet and the synthesized porous silicon. The largest crystal size is (30 nm) and the lowest crystal size is (28.6 nm) The analysis of Atomic Force Microscopy (AFM) and Field Emission Scanning Electron Microscope (FESEM) were used to research the morphology of porous silicon layer. As etching time increased, AFM findings showed that root mean square (RMS) of roughness and po

Yucca gloriosa Variegata L. is a stemless. The whole plant of Y. gloriosa L. has vast medicinal uses. TheNative Americans and North New Mexico used a tea from the leaves and roots to treat asthma, headache,wound healing. As well as it was being consumed as daily dietary. All part of Y. gloriosa L. is rich in saponinsteroidal glycosides. Saponin extracts are well-known to be highly toxic. Hence, present study was carriedout to investigate the toxicity of saponin and estimate the LD50 value which helps in determining the safedose range for the drug that be used, as well as to determine hematological aspects and examine histologicaleffect. Different concentrations of saponin extract were injected into male mice (10,000, 8000, 6000, 400