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 paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo

The aim of the research is to study the biology, life cycles, distribution and structure of the reproductive organ of Leucozonella retteri in natural conditions. Zoological and malacological methods are used in the work. The collection of the material was carried out according to A.A. Shileiko method. According to the results of the conducted studies, the differences between Leucozonella retteri and other species in the structure of the reproductive organ were manifested in the following. The lower part of the sperm is straight, the ovary is slightly curved. The paw pad is 8, located in 4x2 positions. The stylophore is large spherical. The vagina is cylindrical, its length is 5-6 times greater than the width. The penis is large and conve

This study investigates the possibility of using waste plastic as one of the components of expired lead-acid batteries to produce lightweight concrete. Different percentages of lead-acid battery plastic were used in the production of lightweight concrete. The replacements were (70, 80 and 100%) by volume of the fine and coarse aggregate. Results demonstrated that a reduction of approximately 23.6% to 35% in the wet density was observed when replacement of 70% to 100% of the natural aggregate by lead-acid battery plastic. Also, the compressive strength decreased slightly with the increase in plastic content at different curing ages of 7, 28, 60, 90, 120 days. The lowest value of compressive strength was (20.7 MPa) for (wa

         The world's population growth and the increasing demand for new infrastructure facilities and buildings , present us with the vision of a higher resources consumption, specially in the form of more durable concrete such as High Performance Concrete (HPC) . Moreover , the growth of the world pollution by plastic waste has been tremendous. The aim of this research is to investigate the change in mechanical properties of HPC with added waste plastics in concrete. For this purpose 2.5%, 5% and 7.5% in volume of natural fine aggregate in the HPC mixes were replaced by an equal volume of Polyethylene Terephthalate (PET) waste , got by shredded PET bottles. The mechanical propert

A tungsten inert gas (TIG) welding is one of the most popular kinds of welding used to join metals mainly for aluminum alloys.  However, many challenges may be met with this kind of joining process; these challenges arise from decay of mechanical properties of welded materials. In the present study, an attempt was made to enhancing the mechanical properties of TIG weld joint of 6061-T6 aluminum alloy by hardening the surfaces using shoot peening technique. To optimize the shoot peening process three times of exposure (5, 10, and 15) min. was used. All peened and unpeened, and welded and unwelded samples were  characterized by metallographic test to indicate the phase transformation and modification in microstructure occurring d

The present study aims to evaluate the effects of methotrexate (MTX) with and without vitamin A (Vit. A) on some biochemical parameters and histological structure in male rabbits liver. Twenty male rabbits weighing 1250-1480 gm were divided into four equal number groups. The first group was given 2 ml distilled water as control group. The second group was given MTX (20 mg/kg), the third group was given Vit. A (5000 IU), while the fourth group was given MTX (20 mg/kg) +Vit. A (5000 IU) in alternative days. Following four weeks of treatment, lipid profile total cholesterol (TC), triglycerides (TG), high-density lipoprotein (HDL), [low-density lipoprotein (LDL) and very low-density lipoprotein (VLDL)]; in addition to thyroid hormones tr

This research include synthesized and characterization the compound [I] by reaction terephthaldehyde , mercaptoacetic acid and thiosemicarbazide with concentrated sulfuric acid then this compound reaction with ethyl chloroacetate and sodium acetate to product ester compound [II],the latter compound reaction with hydrazine hydrate to synthesized acid hydrazide [III] after that reaction with 4-alkoxy benzaldehyde[IV]n to synthesized Schiff bases compounds [V]n, the compound [VI] synthesized via reaction compound [I] with chloroacetic acid and sodium acetate then the compound[VI] reaction with 2-phenylenediamine in 4 N hydrochloric acid to product benzimidazole compound[VII]. The compounds characterized by melting points, FTIR and 1HNMR spectr

The new of compounds synthesized by sequence reactions starting from a reaction of 3-phenylenediamine or 4-phenylenediamine with chloroacetyl chloride to produce the compounds [I]a,b, then the compounds[I]a,b reacted with sodium azide to yield compounds[II]a,b that reacted 1,3-dipolarcycloaddition reaction with acrylic acid to give compounds [III]a,b these compounds reacted with methanol led to ester compounds[IV]a,b then reacted with hydrazine to give acid hydrazide [V]a,b . Finally compounds [V]a,b reacted with aromatic aldehydes to product shiff bases derivatives. The compounds characterized by mp. , IR, 1HNMR in addition to mass spectroscopy for some of them the liquid crystals properties were studied by using polarized optical microsco

Dental implants can be made of various materials, and amongst them, titanium and titanium alloy were the materials of choice for dental implants for many years because of their biocompatibility. The two alloys have a high level of biocompatibility, a lower modulus of elasticity, and better corrosion resistance than other alloys. Thus, they are frequently utilized in biomedical applications and mostly replace stiff fabrics. The latest advances in a new strontium oxide–cp titanium composite alloy are the main topic of this research. With regard to biomedical applications, additions of strontium oxide were synthesized at three distinct weight percentages (2%, 4%, and 6% by wt%). Powder metallurgy was used to create the alloys, which