AbstractThe research aims to identify the impact of the different methods in calculating the Items sensitivity coefficient on the standard characteristics of the Criterion-Referenced test in the measurement and evaluation material. The research sample consisted of (35) male and female students, who were chosen by the intentional method. The researcher prepared learning-teaching program in constructing the content of the measurement and evaluation material for non-specialized departments, prepared an achievement test in its equivalent forms, identified the results of agreement between the methods used in analyzing the items of the criterion-referenced test, and compared the standard characteristics of the achievement test, both according to

This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

The current study is based on previous findings, where corporate governance (CG) significantly increased corporate social responsibility (CSR) to enhance transparency while reducing the tendency of corporate management to engage in earnings management (EM). A sample of 11 Iraqi banks listed on the Iraq Stock Exchange from 2010 to 2020 was selected. The CG was included in the board size and board independence apart from the variables of Chief Executive Officer (CEOs) gender, majority shareholder ownership, foreign ownership, and institutional ownership. The CSR included the wage growth rate, bank contribution growth rate for social security, training programmes, subsidies, environmental protection, and bank compliance with the law. Specifica

Gypsum Plaster is an important building materials, and because of the availabilty of its raw materials. In this research the effect of various additives on the properties of plaster was studied , like Polyvinyl Acetate, Furfural, Fumed Silica at different rate of addition and two types of fibers, Carbon Fiber and Polypropylene Fiber to the plaster at a different volumetric rate. It was found that after analysis of the results the use of Furfural as an additive to plaster by 2.5% is the optimum ratio of addition to that it improved the flexural Strength by 3.18%.
When using Polyvinyl Acetate it was found that the ratio of the additive 2% is the optimum ratio of addition to the plaster, because it improved the value of the flexural stre

Lithium doped Nickel-Zinc ferrite material with chemical formula Ni0.9−2x Zn0.1LixFe2+xO4, where x is the ratio of lithium ions Li+ (x = 0, 0.01, 0.02, 0.03 and 0.04) prepared by using sol-gel auto combustion technique. X-ray diffraction results showed that the material have pure cubic spinal structure with space group Fd-3m. The experimental values of the lattice constant (aexp) were decreased from 8.39 to 8.35 nm with doped Li ions. It was found that the decreasing of the crystallite size with addition of lithium ions concentration. The radius of tetrahedral (rtet) and octahedral (roct) site were computed from cation distribution. SEM images have been taken to show the morphology of compound. The dielectric parameters [dissipation fa

Polyaniline polymer has been prepared by chemical oxidation
polymerization method in laboratory successfully. The PANI and
(PVA+PVP) as a polymer blends in different percentage (30%, 50%,
70%) from Polyaniline was prepared. The sample was studies as
optical properties by UV-vis spectrophotometer at (400-700) nm.
The result of optical energy gap was 2.23 eV for pure (PVA+ PVP)
and with additive was increasing with increasing PANI concentration
to become (2.49 for 30% to 2.52 for 70%) PANI. The goal of this
project is prepare triple blend polymer and study the effect when add
conductive polymer (Polyaniline) on the optical properties and
calculate optical constant as energy gap, refractive index, dielectric

Porous asphalt paving is a modern design method that differs from the usual asphalt pavements' traditional designs. The difference is that the design structure of porous pavements allows the free passage of fluids through their layers, which controls or reduces the amount of runoff or water accumulated in the area by allowing the flow of rain and surface runoff.  The cross-structure of this type of paving works as a suitable method for managing rainwater and representing groundwater recharge. The overall benefits of porous asphalt pavements include environmental services and safety features, including controlling the build-up of contaminated metals on the road surface, rainwater management, resistance to slipping ac

The present paper deals with prepared of ternary Se80-xTe20Gex system alloys and thin films. The XRD analysis improved that the amorphous structure of alloys and thin films for ternary Se80-xTe20Gex (at x=10and 20at.%Ge) which prepared by thermal evaporation techniques with thickness 250 nm. The optical energy gap measurements show that the optical energy gap decreases with increasing of (Ge) content from (1.7 to 1.47 eV)
It is found that the optical constants, such as refractive
index ,extinction coefficient, real and imaginary dielectric
constant are non systematic with increasing of Ge contents
and annealing temperatures