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

The present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq  .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since  the old times and has been evolved .This means that the trip has been the main source of  knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in such meetin

The Knowledge Workers is The Largest And Most Powerful Resource Of The Organizational Excellence it is A Precious  Treasure, Therefore Find Organizations at present is looking for them and seek to invest their ideas For achieving excellence, creativity and access to the excellence Organizational , As a result of their importance in terms of engagement and influence in the success or failure of the as an organizational Of The Research is Measuring The Correlation And  Impact Between Knowledge Workers And Organizational Excellence in Sample Of Companies Iraqi Industrial By Standing The Dimensions Of Knowledge Workers ( Characteristics , Skills , Roles , Competencies ) And

This study investigates the characterization and growth dynamics of a Magnetically Stabilized Gliding Arc Discharge (MSGAD) system, generating non-thermal plasma with argon gas under atmospheric pressure and flow rates of 1-5 L/min. The electrical properties and growth patterns concerning gas flow rates and applied voltages were examined utilizing a magnetic field for stability. Using a digital oscilloscope, a correlation between voltage reduction and increased current was uncovered. An algorithm analyzes digital images to compute arc length, area, and volume. Results reveal how gas flow rate and applied voltage directly impact arc growth. Furthermore, the magnetic field's role in guiding and stabilizing the plasma discharge was explored. T

          The aim of this paper is to translate the basic properties of the classical complete normed algebra to the complete fuzzy normed algebra at this end a proof of multiplication fuzzy continuous is given. Also a proof of every fuzzy normed algebra  without identity can be embedded into fuzzy normed algebra  with identity  and  is an ideal in  is given. Moreover the proof of the resolvent set of a non zero element in complete fuzzy normed space is equal to the set of complex numbers is given. Finally basic properties of the resolvent space of a complete fuzzy normed algebra is given.

The aims of this study to diagnose the role of the (relationship and impact) Academic driving practices dimensions (model the way, inspire a shared vision, challenge the process, enable others to act, encourage the heart ) in the activation of human capital (investment and development) for (knowledge, skills, expertise, creative and training capabilities) in a sample of university professors in Baghdad city(Baghdad University, Al Mustansiriya University, University of Technology). (367 )samples were distributed to (232 at the University of Baghdad, 97 at Al-Mustansiriya University and 38 at the University of Technology). The goals of descriptive analytical method research have been used, questionnaire has been a main tool for dat

  The purpose of this work is to determine the points and planes of 3-dimensional projective space PG(3,2) over Galois field GF(q), q=2,3 and 5 by designing a computer program.

       The basis of this paper is to study the concept of almost projective semimodules as a generalization of projective semimodules. Some of its characteristics have been discussed, as well as some results have been generalized from projective semimodules.

The present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq  .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since  the old times and has been evolved .This means that the trip has been the main source of  knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in suc

Young people represent the power and cornerstone of societies and their superiority is linked to their well-being. Their empowerment is as essential as the heart to the body, if it is corrupt, then the whole body is corrupt, and vice versa. The exposure to extremism and pressure from their families leads to violent acts and crimes for obtaining money through unknown organized bodies. This will drive them to fail in their life in an attempt to fulfill their most basic needs, which they have been deprived of by their families, the government, and other institutions. Therefore, governments should provide job opportunities for young people and provide entertainment centers, sports clubs, and family education centers that raise awareness of s