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

With the recent developments of technology and the advances in artificial intelligent and machine learning techniques, it becomes possible for the robot to acquire and show the emotions as a part of Human-Robot Interaction (HRI). An emotional robot can recognize the emotional states of humans so that it will be able to interact more naturally with its human counterpart in different environments. In this article, a survey on emotion recognition for HRI systems has been presented. The survey aims to achieve two objectives. Firstly, it aims to discuss the main challenges that face researchers when building emotional HRI systems. Secondly, it seeks to identify sensing channels that can be used to detect emotions and provides a literature review

Nowadays, it is quite usual to transmit data through the internet, making safe online communication essential and transmitting data over internet channels requires maintaining its confidentiality and ensuring the integrity of the transmitted data from unauthorized individuals. The two most common techniques for supplying security are cryptography and steganography. Data is converted from a readable format into an unreadable one using cryptography. Steganography is the technique of hiding sensitive information in digital media including image, audio, and video. In our proposed system, both encryption and hiding techniques will be utilized. This study presents encryption using the S-DES algorithm, which generates a new key in each cyc

Abstract The avulsion of the flexor digitorum profundus, also known as the jersey finger, is a well-known injury that can be treated surgically. It has been classified into four types, among them type IV which involves tendon avulsion from an associated bony fragment with subsequent retraction to the palm or proximal interphalangeal joint is very rare. We present a case of type IV injury in a 45-year-old man with a pulling-on injury. The repair followed a pull-out technique (reinserting the tendon into the avulsed fragment); the entire reduction was tied over a button on the dorsal aspect of the nail and was augmented with a volar plate. The case was reported due to its rarity. We found that early surgical management of this problem greatly

In this work, we focused on studying 1,4-naphthoquinones and their derivatives, and knowing the methods of preparing them using different auxiliary agents and forming derivatives containing heterocyclic rings, active groups and saturated rings containing heterogeneous elements . In addition, due to their strong antibacterial, antifungal and anticancer activity, 1,4-naphthoquinone compounds biological importance and are considered a source of various pharmaceutical compounds.

Background: In the past, an association between Tuberculosis (TB) and Diabetes Mellitus (DM) was widely accepted, today the potential public health and clinical importance of this relationship seems to be largely ignored. The national clinical and policy guidance in the UK on the central of TB, for example, does not consider the relationship with DM.Objectives: To determine the risk of association between diabetes mellitus and pulmonary TB.Methods: A retrospective study conducted in Ibn Zuhr hospital for chest diseases from Jan 2008 – sep 2010 , included in the study 402 patients with TB divided into diabetic & non diabetic, 96 (23.8%) were diabetic while other 306 were TB not diabetic.Results: Risk of TB among DM patients were cle