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 investigation reports application of a mesoporous nanomaterial based on dicationic ionic liquid bonded to amorphous silica, namely nano-N,N,N′,N′-tetramethyl-N-(silican-propyl)-N′-sulfo-ethane-1,2-diaminium chloride (nano-[TSPSED][Cl]2), as an extremely effectual and recoverable catalyst for the generation of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines in solvent-free conditions. In both synthetic protocols, the performance of this catalyst was very useful and general and presented attractive features including short reaction times with high yields, reasonable turnover frequency and turnover number values, easy workup, high performance under mild conditions, recoverability and reusability in 5 consecutive runs without lo

This study examined the effect of essential oils extracted from peel of Citrus paradisi and Citrus sinensis on two species of fungi: Penicillium oxalicum and Fusarium oxysporum as well as effect of two fungicides: Carbendazim and Thiophanatemethyl against above fungi. Results showed that the essential oil of Citrus paradisi inhibited the radial growth of Penicillium oxalicum and Fusarium oxysporum at concentration 4%. Nevertheless, the essential oil of Citrus sinensis inhibited the radial growth at concentration 5 and 4%, respectively. Furthermore, the two studied fungicides inhibited radial growth of these fungi too. Therefore, there are a positive relationship between the evaluating of concentration and the percentage of inhibiting of rad

   The remediation oil production by matrix acidizing method on the well named "X" (for confidential reasons) is scrutinized in this paper. Initial production of 1150 bpd, production index of 2.8 STB/Psi/d and permeability of 150md, in 2018 two years down the lane this dropped to 450 bpd, production index 0.7 STB/Psi/d. The declined observed on the production index is trouble shouted and after elimination of (no completion damage/perforation damage), the skin is calculated by carrying out a well test (build-up test) whose extrapolation in excel over times gave us a skin of 40.The reservoir heterogeneity, containing >20% of feldspar, carbonates and paraffin’s guided thematrix acidizing design and treatment proposition to remedy thi

Effect of nano and micro SiO2 particles with different weight percent (2,4,6,8 and 10) %wt on the Interlaminar fracture toughness (GIc) of 16-plies of woven roving glass fiber /epoxy composites prepared by hand lay – up technique were investigated. The specimens were tested using DCB test (mode I).
Area method was used to compute the interlaminar fracture toughness. The results show that, GIc would increase with the increasing in the filler content, the main failure in microcomposites and nanocomposites was delamination in the layers, the delamination reduced with increasing in the filler content.

This work deals with thermal cracking of slack wax produced as a byproduct from solvent dewaxing process of medium lubricating oil fraction in AL-Dura refinery. The thermal cracking process was carried out at a temperature ranges 480-540 ºC and atmospheric pressure. The liquid hourly space velocity (LHSV) for thermal cracking was varied between 1.0-2.5 . It was found that the conversion increased (61 - 83) with the increasing of reaction temperature (480 - 540) and decreased (83 - 63) with the increasing of liquid hourly space velocity (1.0 - 2.5).
The maximum gasoline yield obtained by thermal cracking process (48.52 wt. % of feed) was obtained at 500 ºC and liquid hour space velocity 1 . The obtaining liquid product at the best op

         This study involves the design of 24 mixtures of fiber reinforced magnetic reactive powder concrete containing nano silica. Tap water was used for 12 of these mixtures, while magnetic water was used for the others. The nano silica (NS) with ratios (1, 1.5, 2, 2.5 and 3) % by weight of cement, were used for all the mixtures. The results have shown that the mixture containing 2.5% NS gives the highest compressive strength at age 7 days. Many different other tests were carried out, the results have shown that the carbon fiber reinforced magnetic reactive powder concrete containing 2.5% NS (CFRMRPCCNS) had higher compressive strength, modulus of rupture, splitting tension, str

Acrylic polymer/cement nanocomposites in dark and light colors have been developed for coating floors and swimming pools. This work aims to emphasize the effect of cement filling on the mechanical parameters, thermal stability, and wettability of acrylic polymer. The preparation was carried out using the casting method from acrylic polymer coating solution, which was added to cement nanoparticles (65 nm) with weight concentrations of (0, 1, 2, 4, and 8 wt%) to achieve high-quality specifications and good adhesion. Maximum impact strength and Hardness shore A were observed at cement ratios of 2 wt% and 4 wt%, respectively. Changing the filling ratio has a significant effect on the strain of the nanocomposites. The contact angle was i

Phase change materials are known to be good in use in latent heat thermal energy storage (LHTES) systems, but one of their drawbacks is the slow melting and solidification processes. So that, in this work, enhancing heat transfer of phase change material is studied experimentally for in charging and discharging processes by the addition of high thermal conductive material such as copper in the form of brushes, which were added in both PCM and air sides. The additions of brushes have been carried out with different void fractions (97%, 94% and 90%) and the effect of four different air velocities was tested. The results indicate that the minimum brush void fraction gave the maximum heat transfer in PCM and reduced the time