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

The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accoun

For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotiona

Corrosion of Zn-Ni alloy coatings on stainless steel 316 SS in a chloride-sulfate bath with the addition of either triethanolamine or sucrose was examined. A constant cathode potential was used to deposit zinc-nickel alloys, while cyclic voltammetry and potentio-dynamic polarization were used to measure corrosion. In addition, scanning electron microscopy was utilized to analyse Zn-Ni alloy coating surface layers formed with¬out and with additives. The outcomes discovered that the corrosion resistance of Zn-Ni alloy coat¬ings in 3.5 % NaCl solution was highly influenced by adding triethanolamine or sucrose. Decreasing the Zn:Ni molar ratio led to an increase in corrosion resistance. All Zn-Ni alloy coatings were superior to pure Z

The aim of this study was to investigate the effect of operating variables on, the percentage of removed sludge (PSR) obtained during re-refining of 15W-40 Al-Durra spent lubricant by solvent extraction-flocculation treatment method. Binary solvents were used such as, Heavy Naphtha (H.N.): MEK (N:MEK), H.N. : n-Butanol (N:n-But), and H.N. : Iso-Butanol (N:Iso:But). The studied variables were mixing speed (300-900, rpm), mixing time (15-60, min), and operating  temperature (2540, oC). This study showed that the studied operating variables have effects where, increasing the mixing time up to 45 min for H.N.: MEK, H.N.: n-Butanol  and 30 min for H.N.: Iso-Butanol increased the PSR, after that percentage was decreased; increasing t

The aim of this study was extraction of jojoba oil using different solvents. A mixture of waterhexane and water-ethanol are used as solvents to extract jojoba oil in a batch extraction process and compared with a pure solvent extraction process. The effects of particle size of crushed seeds, solvent-to-water ratio and time on jojoba oil extraction were investigated. The best recovery of oil was obtained at the boiling temperature of the solvent and four hour of extraction time. When seed particle size was 0.45 mm and a pure ethanol was used (45% yield of oil extraction), whereas, it was 40% yield of oil at 25% water-hexane mixture. It was revealed that the water-ethanol and water-hexane mixtures have an effect on the oil extraction yield. T