The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

Leishmania tropica is a species of flagellate parasites that infects humans and the cause of the disease cutaneous leishmaniasis, which is the most common form of leishmaniasis. It is one of the major parasites, which have high prevalence than other parasites in Iraq. The aim was to investigate the role of HLA alleles in susceptibility to cutaneous leishmaniasis infection in Baghdad in a sample of Iraqi patients. Cross sectional study (thirty Iraqi Arab Muslims patients with Leishmania tropica infection and thirty Iraqi Arab Muslims healthy persons) were participated in this study. Patients were consulted Department of Dermatology in Medical city Teaching hospital and AL Yarmook Teaching hospital for the period between March 2014 till May 2

Metal enhanced fluorescence (MEF) is an unequaled phenomenon of metal nanoparticle surface plasmons, when light interacts with the metal nanostructures (silver nanoparticles) which result electromagnetic fields to promote the sensitivity of fluorescence. This work endeavor to study the influence of silver nanoparticles on fluorescence intensity of Fluoreseina dye by employment mixture solution with different mixing ratio. Silver nanoparticles had been manufactured by the chemical reduction method so that Ag NP layer coating had been done by hot rotation liquid method. The optical properties of the prepared samples (mixture solution of Fluoreseina dye solutions and colloidal solution with 5 minutes prepared of Ag NPs) tested by using UV-V

PVA, Starch/PVA, and Starch/PVA/sugar samples of different
concentrations (10, 20, 30 and 40 % wt/wt) were prepared by casting
method. DSC analysis was carried; the results showed only one glass
transition temperature (Tg) for the samples involved, which suggest
that starch/PVA and starch/PVA/sugar blends are miscible. The
miscibility is attributed to the hydrogen bonds between PVA and
starch. This is in a good agreement with (FTIR) results. Tg and Tm
decrease with starch and sugar content compared with that for
(PVA). Systematic decrease in ultimate strength, due to starch and
sugar ratio increase, is attributed to (PVA), which has more hydroxyl
groups that made its ultimate strength higher than that for

Using photo electrochemical etching technique (PEC), porous silicon (PS) layers were produced on n-type silicon (Si) wafers to generate porous silicon for n-type with an orientation of (111) The results of etching time were investigated at: (5,10,15 min). X-ray diffraction experiments revealed differences between the surface of the sample sheet and the synthesized porous silicon. The largest crystal size is (30 nm) and the lowest crystal size is (28.6 nm) The analysis of Atomic Force Microscopy (AFM) and Field Emission Scanning Electron Microscope (FESEM) were used to research the morphology of porous silicon layer. As etching time increased, AFM findings showed that root mean square (RMS) of roughness and po

Superconducting thin films of Bi1.6Pb0.4Sr2Ca2Cu2.2Zn0.8O10 system were prepared by depositing the film onto silicon (111) substrate by pulsed laser deposition. Annealing treatment and superconducting properties were investigated by XRD and four probe resistivity measurement. The analysis reveals the evolution of the minor phase of the films 2212 phase to 2223 phase, when the film was annealed at 820 °C. Also the films have superconducting behavior with transition temperature ≥90K.