Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

Antibacterial activity of CNSs against Staphylococcus aureus and Escherichia coli was estimated. Higher inhibition zone of 18 mm and 20 mm were observed against S. aureus and E.coli, respectively, at a concentration of 2 mg/ml of carbon nanosphere after 24 hrs of incubation at 37 ºC. In vitro cytotoxicity experiment was performed on two parasite strains of Leishmania donovani and Leishmania tropica by using MTT assay. L. donovani revealed more sensitiv to the CNSs than L. tropica. An intermediate level of cytotoxicity of 51.31 % was observed when 2.4 mg/ml of CNSs was incubated with L. donovani, while weak cytotoxicity of 37.20 % was shown when the

Praise be to Allah and peace and blessings be upon our Prophet Muhammad and on his family and companions
Yet,
The prophets (peace be upon them) urged all thevalues and one of these is the value of work which is of a great importance, that all nations have gathered against us as the eaters gather at a bowl. One of the reasons of our weakness and the strength of our enemy is that we have neglected the value of work. And rather a large number of ignorant and uneducatedpeople started to believe that the means of living, triumph, gaining power, and establishing a civilization are given by Allah with neithergainingnoreffort from us. While we find in the past that Allah the Almighty narrated to us the story of Mary (Peace be upon her) and

<p>The current work investigated the combustion efficiency of biodiesel engines under diverse ratios of compression (15.5, 16.5, 17.5, and 18.5) and different biodiesel fuels produced from apricot oil, papaya oil, sunflower oil, and tomato seed oil. The combustion process of the biodiesel fuel inside the engine was simulated utilizing ANSYS Fluent v16 (CFD). On AV1 diesel engines (Kirloskar), numerical simulations were conducted at 1500 rpm. The outcomes of the simulation demonstrated that increasing the compression ratio (CR) led to increased peak temperature and pressures in the combustion chamber, as well as elevated levels of CO₂ and NO mass fractions and decreased CO emission values un

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

         Values ​​are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values ​​are everything. The concept of values ​​is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values ​​because they relate to individuals. Individuals differ in many things, such as perception,