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

Adolescence important and sensitive stage in social terms, being a stage where learns teenager bear social responsibilities and composition of their ideas about family life, as well as it is the stage where the teenager looking to himself for an important place in the community to become independent socially people, so it highlights the role of Social Work to do better effort and I believe him in order to prepare for the adolescent stage of adolescence and help him overcome the problems so that makes it adapts to the society in which he lives

In this work, p-n junctions were fabricated from highly-pure nanostructured NiO and TiO2 thin films deposited on glass substrates by dc reactive magnetron sputtering technique. The structural characterization showed that the prepared multilayer NiO/TiO2 thin film structures were highly pure as no traces for other compounds than NiO and TiO2 were observed. It was found that the absorption of NiO-on-TiO2 structure is higher than that of the TiO2-on-NiO. Also, the NiO/TiO2 heterojunctions exhibit typical electrical characteristics, higher ideality factor and better spectral responsivity when compared to those fabricated from the same materials by the same technique and with larger particle size and lower structural purity.

This research aims to understand the mineralogical and geochemical characteristics of the nickel laterite deposit in the East Sulawesi Ophiolite Belt in Wiwirano District, North Konawe, Southeast Sulawesi, Indonesia. The deposit is analyzed and described to determine the laterization process and supergene enrichment. The geochemical data was obtained from X-ray fluorescence analysis, and mineralogical data from petrography and X-ray diffraction analysis. The minerals in the limonite zone are dominated by goethite and hematite. Minerals found in the saprolite zone include quartz, orthopyroxene, and lizardite, whereas the bedrock is made up of olivine, orthopyroxene, serpentine, and chromite. Fe2O3, Al2O3, and Co contents are high in

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

The aim of this study to evaluate the effects of die holes diameter and speed of die on the performance of machine and feed pellet quality. Machine productivity (Kg.h-1), consumed power (kW), pellet durability (%) and pellet bulk density (g.cm-3) was studied. The study factors consisted of three diameter of die holes (3, 4, and 5 mm), and three speeds die (280, 300, and 320 rpm). Results showed with increasing of die holes diameter from 3 to 4 and to 5 mm give a significant increase in machine productivity, while consumed power, pellet durability and pellet bulk density a significant decreased. By increasing the die speed, from 280 to 300 then to 320 rpm, the machine productivity increased significantly, while consumed power, pellet durabil

The aim of the research is to assess the quality of the university accounting education system in Iraq. The researcher relied on the opinions of a sample of academics specialized in this field by preparing a checklist focusing on a set of axes that would affect the quality of accounting education in the Iraqi environment.

 The most prominent finding of the research is that the quality of accounting education in Iraqi universities is medium and differs from one university to another in some quality components. In addition, the prescribed curricula and study plans applied in the accounting departments do not live up to the required level, as the largest proportion of those curricula are theoretically d

Objective: The study deafs with nursing performance in the surgical wards in general hospital at
Baghdad city.
Methodology : A descriptive evaluation design using, observational method was carried out. Non
probability (purposive) sample of (151) nurses was selected for the study and comprised all nurses who
worked in general surgical wards in the four health sectors( Rusaffa , Al-Karkh, Al-Yarmok, Medical
city health sector) at time of collecting the data. A check list questionnaire was constructed by the
researcher for the purpose of the study; it is composed of (2) major parts, part (I) is concerned with
socio-demographic data and the second part is composed of two minor parts thev concerned with
availability of