Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

In this paper the experimentally obtained conditions for the fusion splicing with photonic crystal fibers (PCF) having large mode areas were reported. The physical mechanism of the splice loss and the microhole collapse property of photonic crystal fiber (PCF) were studied. By controlling the arc-power and the arc-time of a conventional electric arc fusion splicer (FSM-60S), the minimum loss of splicing for fusion two conventional single mode fibers (SMF-28) was (0.00dB), which has similar mode field diameter. For splicing PCF (LMA-10) with a conventional single mode fiber (SMF-28), the loss was increased due to the mode field mismatch.

Sequence covering array (SCA) generation is an active research area in recent years. Unlike the sequence-less covering arrays (CA), the order of sequence varies in the test case generation process. This paper reviews the state-of-the-art of the SCA strategies, earlier works reported that finding a minimal size of a test suite is considered as an NP-Hard problem. In addition, most of the existing strategies for SCA generation have a high order of complexity due to the generation of all combinatorial interactions by adopting one-test-at-a-time fashion. Reducing the complexity by adopting one-parameter- at-a-time for SCA generation is a challenging process. In addition, this reduction facilitates the supporting for a higher strength of cove

This paper deals with the Magnetohydrodynyamic (Mill)) flow for a viscoclastic fluid of the generalized Oldroyd-B model. The fractional calculus approach is used to establish the constitutive relationship of the non-Newtonian fluid model. Exact analytic solutions for the velocity and shear stress fields in terms of the Fox H-function are obtained by using discrete Laplace transform. The effect of different parameter that controlled the motion and shear stress equations are studied through plotting using the MATHEMATICA-8 software.

Future wireless networks will require advance physical-layer techniques to meet the requirements of Internet of Everything (IoE) applications and massive communication systems. To this end, a massive MIMO (m-MIMO) system is to date considered one of the key technologies for future wireless networks. This is due to the capability of m-MIMO to bring a significant improvement in the spectral efficiency and energy efficiency. However, designing an efficient downlink (DL) training sequence for fast channel state information (CSI) estimation, i.e., with limited coherence time, in a frequency division duplex (FDD) m-MIMO system when users exhibit different correlation patterns, i.e., span distinct channel covariance matrices, is to date ve

The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the problem of the semiotic employment of religious symbols in press reports published in the electronic press across two levels: Reading to perceive the visual message in its abstract form, and the second for re-understanding and interpretation, as this level gives semantics to reveal the implicit level of media messages through a set of semiotic criteria on which it was based to cut texts to reach the process of understanding and interpretation.

The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the p

The densities and visconsities of solutions of poly(vinyl alcohol)(PVA) molccuar weight (14)kg.mol-1in water up to 0.035%mol.kg-1