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Measuring the Level of Performance of Accounting Units and Their Impact on the Control Environment
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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.   Originality/value: we scale has been developed to examine the measurement of the performance of accounting units level of the research sample under the Federal quality Model European (EFQM).   Findings: That these units are located at the first level of the model, which is the lowest level at which economic unit can emerge, which indicates that the economic unit must give priority to improvement, as it was noted that this performance had an effective impact in achieving an effective control environment in the unit the research sample, and this means that the level of performance, whatever its quality, it affects the control environment, except that whenever The quality was high and the effect was better.

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Influence of chemical and physical conditions on the production of bacteriocin by Aeromonas hydrophila
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Aeromonas hydrophila have been isolated as a cause of a cute gastroenteritis in 23 (5.6%) of 410 patients. Other bacterial enteropathogens have been isolated from 387 patients with diarrhea, were 19 different strains. A. hydrophila occurred more commonly in children with acute diarrhea, the results showed that 18(78.26%) isolates of A. hydrophila found in children under 10 years old ,distributed to 10(43.47%) in male and 8(34.78%) in female ,and in adults with diarrhea 5 (21.73%). In the other hand, we noticed frequency of isolation was higher in male 14(60.86%) when compared with 9(39.14%) in female. Six strains of A. hydrophila have been observed to have bacteriocin activity against 12 of 23 different A. hydrophila ,as well as Staphy

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Publication Date
Thu Jan 07 2016
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
Effect Of thickness On The Structure And Electrical Conductivity Properties Of CuInSe2 Thin Films
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The influence of different thickness (500,750, and 1000) nm on the structure properties electrical conductivity and hall effect measurements have been investigated on the films of copper indium selenide CuInSe2 (CIS) the films were prepared by thermal evaporation technique on glass substrates at RT from compound alloy. The XRD pattern show that the film have poly crystalline structure a, the grain size increasing with as a function the thickness. Electrical conductivity (σ), the activation energies (Ea1,Ea2), hall mobility and the carrier concentration are investigated as function of thickness. All films contain two types of transport mechanisms of free carriers increase films thickness. The electrical conductivity increase with thickness

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
The Effect of CdCl2 and annealing treatments on structural properties of CdS/CdTe heterojunction
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CdS and CdTe thin films were thermally deposited onto glass substrate. The CdCl2 layer was deposited onto CdS surface. These followed by annealing for different duration times to modify the surface and interface of the junction. The diffraction patterns showed that the intensity of the peaks increased with the CdCl2/annealed treatment, and the grain sizes are increased after CdCl2/annealed treatment

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Publication Date
Thu Jan 01 2015
Journal Name
Iraqi Postgraduate Medical Journal
Effects of Coriandrum Sativum on the Spermatogenesis of Rat Testis: Histological and Morphometrical Studies
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ABSTRACT: BACKGROUND: Coriandrum Sativum is a native of Mediterranean region and is grown in North Africa, central Europe, and Asia as culinary herb and medicament. In addition to the other health-supporting reputation, coriander has hypoglycemic, hypolipidemic, and aphrodisiac effects. OBJECTIVE: To study the effect of Coriandrum Sativum on process of spermatogenesis. MATERIALS AND METHODS: Coriandrum sativum was given daily to mature male rats in a dose of 50mg/ 100g body weight for 14 days. 10% formalin fixed paraffin-embedded tissue sections were performed for histological and morphometrical studies. RESULTS: Histological study showed wider seminiferous tubules & increased spermatocytes population with an increased sperm density

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Publication Date
Fri Nov 01 2013
Journal Name
Isesco Journal Of Science And Technology
Effect of Solvents on the Dipole Moments and Fluorescence Quantum Yield of Rhodamine Dyes
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Abstract: This study aims to investigate the effects of solvents of various polarities on the electronic absorption and fluorescence spectra of RhB and Rh6G. The singlet‐state excited dipole moments (me) and ground state dipole moments (mg) were estimated from the equations of Bakshiev -Kawski and Chamma‐ Viallet using the variation of Stokes shift along with the solvent’s dielectric constant (e) and refractive indexes (n). The observed singlet‐state excited dipole moments were found to be larger than the ground‐state ones. Moreover, the obtained fluorescence quantum yield values were influenced by the environment of the fluorescing molecule. Consequently, the concentration of the dye solution, excited singlet state absorption and

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Thickness on the Electrical Conductivity and Hall Effect Measurements of (CIGS) Films
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   The influence of different thickness (500, 1000, 1500, and 2000) nm on the electrical conductivity and Hall effect measurements have been investigated on the films of copper indium gallium selenide CuIn1-xGaxSe2 (CIGS) for x= 0.6.The films were produced using thermal evaporation technique on glass substrates at R.T from (CIGS) alloy.     The electrical conductivity (σ), the activation energies (Ea1, Ea2), Hall mobility and the carrier concentration are investigated and calculated as function of thickness. All films contain two types of transport mechanisms of free carriers, and increase films thickness was fond to increase the electrical conductivity whereas the activation energy (Ea) would vary with f

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Publication Date
Mon Apr 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Thickness on Electrical Conductivity and Optical Constant of Fe2O3 Thin Films
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   In this research the electrical conductivity and optical measurements were made on the Iron Oxide (Fe2O3) films prepared by chemical spray pyrolysis method as a function of thickness (250, 350, 450, and 550)  20 nm.    The measurements of electrical conductivity (σ), activation energies (Ea1, Ea2),and optical constant such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-900) nm have been investigated on (Fe2O3) thin films as a function of thickness. All films contain two types of transport mechanisms, and the electrical conductivity (σ) increases whereas the activation energy (Ea) would decrease as the films thi

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Effect of thickness on the structure, morphology and A.C conductivity of Bi2S3 thin films
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Thin films samples of Bismuth sulfide Bi2S3 had deposited on
glass substrate using thermal evaporation method by chemical
method under vacuum of 10-5 Toor. XRD and AFM were used to
check the structure and morphology of the Bi2S3 thin films. The
results showed that the films with law thickness <700 nm were free
from any diffraction peaks refer to amorphous structure while films
with thickness≥700 nm was polycrystalline. The roughness decreases
while average grain size increases with the increase of thickness. The
A.C conductivity as function of frequency had studied in the
frequency range (50 to 5x106 Hz). The dielectric constant,
polarizability showed significant dependence upon the variation of
thic

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
A study of the Effect of Air Inlet and Exit on Indoor Air Movement
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This work consists of a numerical simulation to predict the velocity and temperature distributions, and an experimental work to visualize the air flow in a room model. The numerical work is based on non-isothermal, incompressible, three dimensional, k turbulence model, and solved using a computational fluid dynamic (CFD) approach, involving finite volume technique to solve continuity, momentum and energy equations, that governs the room’s turbulent flow domain. The experimental study was performed using (1/5) scaled room model of the actual dimensions of the room to simulate room air flow and visualize the flow pattern using smoke generated  from burnt herbs and collected in a smoke generator to delivered through

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Effect of Heat Treatments and Carbon Content on the Damping Properties of Structural Steel
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Low- and medium-carbon structural steel components face random vibration and dynamic loads (like earthquakes) in many applications. Thus a modification to improve their mechanical properties, essentially damping properties, is required. The present study focuses on improving and developing these properties, significantly dampening properties, without losing the other mechanical properties. The specimens used in the present study are structural steel ribbed bar ISO 6935 subjected to heating temperatures of (850, 950, and 1050) ˚C, and cooling schemes of annealing, normalizing, sand, and quenching was selected. The damping properties of the specimens were measured experimentally with the area under the curve for the loadi

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