This study investigates the impact of varying glass fiber-reinforced polymer (GFRP) stirrup spacing on the performance of doubly GFRP-reinforced concrete beams. The research focuses on assessing the behavior of GFRP-reinforced concrete beams, including load-carrying capacity, cracking, and deformability. It explores the feasibility and effectiveness of GFRP bars as an alternative to traditional steel reinforcement in concrete structures. Six concrete beams with a cross-section of 300 mm (wide) × 250 mm (deep), simply supported on a 2100 mm span, were tested. The beams underwent four-point bending with two concentrated loads applied symmetrically at one-third of the span length, resulting in a shear span (a)-to-depth (h) ratio of 2.

This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership perce

The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including t

Simplification of new fashion design methods

The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

Objective the research is to identify Over the Commitment of a Rushed Bank in Baghdad has applied social responsibility in accordance with ISO 26000 by measuring and diagnosing the gap between the actual reality in the bank and the requirements of the standard.

The purpose of this study is to demonstrate a simple high sensitivity vapor sensor for propanol ((CH3)2CHOH). A free space gap was employed in two arms of a Mach-Zehnder interferometer to serve as the sensing mechanism by adding propanol volume (0.2, 0.4, 0.6, 0.8, and 1) ml and to set the phase reference with a physical spacing of (0.5, 1, 1.5, and 2) mm. The propagation constant of transmitted light in the Mach-Zehnder interferometer’s gap changes due to the small variation in the refractive index inside sensing arm that will further shift the optical phase of the signal. Experimental results indicated that the highest sensitivity of propanol was about 0.0275 nm/ml in different liquid volume while highest phase shift was 0.182×103 i

Due to the Geographical links, language is one of the multiple affects among Arabs and Turks. As the different studies demonstrate, Turkish contains many words derived from other languages, yet Arabic remains the language that has great affects on Turkish. Unlike Turkish language, Arabic is a derivative language that requires no suffixes. Thus, Arabic verbs are tuned into Turkish verbs by adding auxiliary verbs. The present study traces some of the Turkish compound words of Arabic roots with an explanation that shows the Auxiliary added to form the Turkish verb as found in the stories of Otman Chevek Sawy’s Like A voice in the Dark. The conclusion sums up the findings of the study illustrated by numbers.

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