The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic

Abstract

Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in

Solar collectors, in general, are utilized to convert the solar energy into heat energy, where it is employed to generate electricity. The non-concentrating solar collector with a circular shape was adopted in the present study. Ambient air is heated under a translucent roof where buoyant air is drawn from outside periphery towards the collector center (tower base). The present study is aimed to predict and visualize the thermal-hydrodynamic behavior for airflow under inclined roof of the solar air collector, SAC. Three-dimensional of the SAC model using the re-normalization group, RNG, k−ε turbulence viscus model is simulated. The simulation was carried out by using ANSYS-FLUENT 14.5. The simulation

The theory of Pilgrims in the Magra is based on Dekru's view that the mgha is considered a pilgrim, and that the pilgrims are pilgrims
Tujia purely exposes the abstract temptation structure, and that the discharge of the Mfezouz Mfarouz is through factors
This theory tends to highlight the role of pilgrim function as a language
There is no preservation unless directed towards a particular outcome. Gemma can include morphine blindness
Or formulas that allow for the presentation of a pilgrimage to a writer in addition to the content of the news, and the guidance of the recipient
In one direction or another.
 The orbital masses are one of these morphines and functional components that achieve function
The Togolese

Equilibrium adsorption isotherm for the removal of trifluralin from aqueous solutions using ? –alumina clay has been studied. The result shows that the isotherms were S3 according Giels classification. The effects of various experimental parameters such as contact time, adsorbent dosage, effect of pH and temperature of trifluralin on the adsorption capacities have been investigated. The adsorption isotherms were obtained by obeying freundlich adsorption isotherm with (R2 = 0.91249-0.8149). The thermodynamic parameters have been calculated by using the adsorption process at five different temperature, the values of ?H, ?G and ?S were (_1.0625) kj. mol-1, (7.628 - 7.831) kj.mol-1 and (_2.7966 - _2.9162) kg.

Background: This study aimed to determine the gender of a sample of Iraqi adults using the mesio-distal width of mandibular canines, inter-canine width and standard mandibular canine index, and to determine the percentage of dimorphism as an aid in forensic dentistry. Materials and methods: The sample included 200 sets of study models belong to 200 subjects (100 males and 100 females) with an age ranged between 17-23 years. The mesio-distal crown dimension was measured manually, from the contact points for the mandibular canines (both sides), in addition to the inter-canine width using digital vernier. Descriptive statistics were obtained for the measurements for both genders; paired sample t-test was used to evaluate the side difference of

Study of Direct Marketing techniques and determining the scope of the suitability of each of them in the application in the Iraqi market - An analytical and explorative study for sample of views for wholesaler in Baghdad. The essential idea of the research is to go into the most important concepts which have been mentioned in the direct marketing and determining its current and most important techniques and knowing the scope of applying these techniques in Baghdad main markets (Karrada, Jamilah, shorja, Baya area, zeyouna and new Baghdad) and which of those techniques most applicable in these markets. The research took a sample of (100) wholesalers who practice the activities of selling nutritional items, auto and outs spare part

Buckling analysis of composite laminates for critical thermal (uniform and linear) and mechanical loads is reported here. The objective of this work is to carry out theoretical investigation of buckling analysis of composite plates under thermomechanical loads, and experimental investigation under mechanical loads. The analytical investigation involved certain mathematical preliminaries, a study of equations of orthotropic elasticity for classical laminated plate theory (CLPT), higher order shear deformation plate theory (HSDT) , and numerical analysis (Finite element method), then the equation of motion are derived and solved using Navier method and Levy method for symmetric and anti-symmetric cross-ply and angle-ply laminated plates t

In this work, chemical and thermal treatment were used to enhance silica extract on the purity of rice husk and to reduce the impurities associated with the extraction of silica. The thermal degradation of rice husk was studied. The characteristics and thermal degradation behavior of rice husk which investigated using thermogravimetric analyzer (TGA). Hydrochloric acid was used to soak the rice husk and the study of leaching influence is followed by XRF tests for samples before and after the combustion process. Acid treatment and combustion method seem to have a clear effect on silica purity. The pyrolysis processes were carried out at Laboratory temperature up to 650 oC in the presence of nitrogen gas flowing at 150 ml/min. The effect o