The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

Roads irrespective of the type have specific standard horizontal distance measured at 90 degrees from a lot boundary to a development known as a setback. Non-observance of the recommended setbacks accommodated in any urban center’s master plan creates noise hazard to the public health and safety as the movement of vehicular traffic is not without the attendant noise. This study assessed noise intrusion level in shops along a section of Ibadan-Abeokuta road with due consideration to compliance with the recommended building structure setback. Analysis of noise descriptors evaluated in this study gave A-weighted equivalent sound pressure level average of 91.3 dBA, the daytime average sound level (L_D) 92.27 dBA,

The last decade has seen a variety of modifications of glass-ionomer cements (GICs), such as inclusion of bioactive glass particles and dispensing systems. Hence, the aim was to systematically evaluate effect of mixing modes and presence of reactive glass additives on the physical properties of several GICs.

Objective(s): The aim of this study is to assess licensed indigenous midwives’ knowledge concerning prevention and
management of postpartum hemorrhage in Baghdad City.
Methodology: A descriptive analytic study is conducted on a purposive "non-probability" sample of one hundred
licensed indigenous midwives who were selected what represents 26% of the target population, during period from
March, 5
th to May, 10th,
2008. The study is conducted at the two settings of Ministry of Health (Baghdad health
directorate in Al-Karhk and Al-Risafa) sector during their annual renewed license for midwifery practice. The
questionnaire form is consisted of three parts which included demographic data, knowledge concerning prevent

Background: Although bleaching is typically considered a safe procedure, various investigations have found minor negative effects and changes in mineral composition. The aim was to Evaluate and compare the efficacy of using Nanohydroxyapatite serum on surface microhardness of enamel surface before and after bleaching with chemically cured Boost bleaching. Material and methods: ten sound human permanent upper and lower premolar teeth were used and their roots were removed 2 mm apically to the cementoenamel junction, the crowns were sectioned mesiodistally into two halves buccal and lingual/palatal, the buccal surface was further subdivided into two halves. The samples were embeded in an acrylic resin, resulting in 30 specimens divide

Traditional volumetric asphalt mix design methods do not directly evaluate cracking and rutting resistance, which may result in mixtures with inadequate field performance despite satisfying conventional volumetric requirements. Balanced Mix Design (BMD) has been introduced to address this limitation by incorporating performance testing. However, it remains unclear whether additive modification alone can recover mixtures that do not satisfy BMD criteria, or whether volumetric redesign (binder content optimization) is necessary. Therefore, this study investigated the effectiveness of additive modification before and after BMD redesign using IDEAL-CT and IDEAL-RT performance indices. Three additive systems were evaluated: SBS polymer,

Variation orders are an on-going phenomenon in construction and industry projects worldwide, particularly in the province of Sulaimani, where the project's damage from cost and schedule overrun because of variation orders. However, the effect on project costs and time overrun of variation order has yet to be identified. This study evaluates the impact of variation orders on the cost and time off in the Sulaimani governorate. Two hundred twenty-eight projects from various construction sectors built between 2007-2012 were adopted to calculate the contract cost and schedule overruns due to variation orders. Data analysis was applied in the study were descriptive statistics. One-way ANOVA was also applied to determine w