The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtai

Abstract

The toughening of epoxy resins with the addition of organic or inorganic compounds is of great interest nowadays, considering their large scale of applications. In the present work, composites of epoxy are synthesized with kaolin particles having different particle sizes as reinforcement. Composites of epoxy with varying concentration (0 to 40 weight %) of kaolin was prepared by using hand lay method. The variation of mechanical properties such as modulus of elasticity, yield, tensile, and compressive strength with filler content was evaluated. The composite showed improved modulus of elasticity and compressive properties on addition of filler. In contrast, the tensile and yield strength of the composite

Alloys were performed from In2O3 doped SnO2 with different doping ratio by quenching from the melt technique. Pulsed Laser Deposition PLD was used to deposit thin films of different doping ratio In2O3 : SnO2 ( 0, 1, 3, 5, 7 and 9 % wt.) on glass substrate at ambient temperature under vacuum of 10 -3 bar thickness of ~100nm. The structural type ,grain size and morphology of the prepared alloys compounds and thin films were examined using X-ray diffraction and atomic force microscopy . The results showed that all alloys have polycrystalline structures and the peaks belonged to the preferred plane for crystal growth were identical with the ITO (Indium – Tin –Oxide) standard cards also another peaks were ob

CdS films were prepared by thermal evaporation technique at thickness 1 µm on glass substrates and these films were doped with indium (3%) by thermal diffusion method. The electrical properties of these have been investigated in the range of diffusion temperature (473-623 K)> Activation energy is increased with diffusion temperature unless at 623 K activation energy had been decreased. Hall effect results have shown that all the films n-type except at 573 and 623 K and with increase diffusion temperature both of concentration and mobility carriers were increased.

CUPPER(||)AND MERCURY (||)Complexes WITH SCHIFF BASE LIGAND FROM BENZIDIN WITH ISATIN AND BENZOIN:SYNTHESIS,SPECTRAL CHARACTERIZATION, THERMAL STUDIES AND BIOLOGICAL ACTIVITIES

   In this paper , two method which deal with finding the optimal value for adaptive smoothing constant, are compared .This constant is used in adaptive Single Exponential Smoothing (ASES).

The comparing is between a method uses time domain and another uses frequency domain when the data contain outlier value for autoregressive model of order one AR(1) , or Markov Model, when the time series are stationary and non stationary with deferent samples .    

Thin films of tin sulfide (SnS) were prepared by thermal evaporation technique on glass substrates, with thickness in the range of 100, 200 and 300nm and their physical properties were studied with appropriate techniques. The phase of the synthesized thin films was confirmed by X-ray diffraction analysis. Further, the crystallite size was calculated by Scherer formula and found to increase from 58 to 79 nm with increase of thickness. The obtained results were discussed in view of testing the suitability of SnS film as an absorber for the fabrication of low-cost and non toxic solar cell. For thickness, t=300nm, the films showed orthorhombic OR phase with a strong (111) preferred orientation. The films deposited with thickness < 200nm deviate

The present study aimed to identify the therapeutic evaluation of chitosan extracted from the fungus cushroom and pure chitosan on glucose and lipid profile in the blood of 35 male rabbits with hyperlipidemia induced experimentally by cholesterol. The tests included estimation of glucose levels, total cholesterol, triglycerides, high-density lipoproteins, low-density lipoproteins, and very low-density lipoproteins. hyperlipidemia was induced in the male rabbits used in the study which was administered orally with cholesterol 150mg/kg body weight for a week. rabbits were divided into seven groups: control, cholesterol, pure chitosan, mushroom chitosan, cholesterol and pure chitosan, cholesterol and mushroom chitosan and cholestero

Islamic law has relied on a number of sources in order to denote the rulings issued by them, including what is original and what is sub, and it is known to all scholars, that the Prophet's Sunnah is the second major source after the Koran, which separated the overall and devoted its year and restricted absolute. God Almighty obeyed the owner and his followers, and that his obedience of obedience to God Almighty said: (Who obeys the messenger has obeyed God) (women: 80), and then between the peasant who believes in him and his victory and follow him, he said: (and he said: And the one who was revealed with them were the successful ones (al-A'raf: 157).
     It is known that the Sunnah commanded to follow is the

Osteoporosis is a prevalent systemic metabolic disorder characterized by a reduction in bone mass and bone density, damage in microstructure of bone tissue, and raised bone fragility causing of fracture susceptibility. This study included 189 Iraqi adults aged 45–75 years, evaluating serum levels TGF-β3 and WNT5A across three groups: healthy individuals (n = 31) as control, those with primary osteoporosis/osteopenia (n = 61), and with comorbidity-related osteoporosis (linked to β-thalassemia, parathyroid disorders or diabetes; n = 97). Among those, β-thalassemia-associated osteoporosis patients showed the most distinct decrease in bone mineral density (0.57 ± 0.078 g/cm², p < 0.0001) along with marked increases in WNT5A (0.89 ± 0.68