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

Interval lies at rest in the speech; so as to improve to speak out, which is how Evaln Koran by other speech, called separators; for the secession of Alkalaman then, as the last verse separation between it and its aftermath in the Al-Jinn had a comma significant impact on the statement of the case of gin, as portrayed interval Gin and like the distraught after hearing of the Koran
This Sura carried various types of repetition represent wordy repeat itself and repeat some of the votes as well as the repeated sound of a thousand who remained in Sura breaks Bhaa also repeat the voice of the shredder breaks
Linguistic sounds of Koranic breaks played a significant role in a statement carried by the linguistic meaning of these interludes

The research is dealing with the color articulation and its significance in the poetry of Hana Al-bawab, who employed the “color” in a special technique in her poetry.The research is trying to deal with the identification of the color and its aesthetic significance and function in the poetic context, as it determines its indication and interaction with the words next to it in the context. The research will clarifies that the color is not only a visual phenomenon, but also an aesthetic, mental and emotional significance. The results that I have concluded, indicate that the poet has beseeched to display the color in her poetry with the plain and borrowed colors besides the inspired dark and bright colors. The color’s indication has b

The dubbing process for the Foreign Dramas by the Kurdish language became a serious phenomenon in the Kurdish satellite TV, especially in the past few years. It attracted a wide audience, especially young adolescents. And prepared by some breakthrough hostile to Kurdish culture and value coordinated by others remedy for the structural gaps and lapses have, as a result of climate which is brought into existence globalization and secretions variety dimensional, saturated value and cognitive effects bearing a strong identity of its elements. From here, the problem of this research is the ambiguity of their role in a series of developmental processes Kurdish awareness of young people and the extent of the impact that caused it.

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The essay discusses how different environmental factors affect plant growth by explaining how each factor affects the physiological processes within the plant. The essay begins by explaining the effect of temperature on plant growth, as high or low temperatures can significantly affect the rate of photosynthesis and lead to a reduction in water and nutrient absorption. It also discusses the light intensity impacting plants because the more appropriate the light intensity is, the more enhanced the plant's photosynthesis ability, and in the excess or insufficient light condition, the growth can be inhibited. Additionally, the article outlines the effect of water shortage on the plant because this leads to the closure of stomata to avoid water

Objectives: This study aimed to evaluate and compare the effect of plasma treatment versus conventional treatment on the micro shear bond strength (μSBS), surface roughness, and wettability of three different CAD/CAM materials. Materials and methods: Sixty cylindrical specimens (5 mm diameter ×3 mm height) were prepared from three different CAD/CAM materials: Group A: Zirconia, Group B: Lithium disilicate, and Group C: Resin nano-ceramic. Each group was subdivided into two subgroups according to surface treatment used: Subgroup I: Conventional treatment, zirconia was sandblasted with Al2O3, while lithium disilicate and resin nano-ceramic were etched with hydrofluoric acid. Subgroup II: Plasma treatment, the surface of each material was tr

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

The present study took up the different ways to cultivate the species Epipremnum aureum by two habitat water and soil and comber the anatomical features of the root, stem, and leaf. The results showed amazing significant anatomical features to the ecosystem. The root and stem anatomy showing decrease in all characters that studied but the leaf anatomy showing increase of palisade, spongy tissue thickness, midrib thickness, number of vessels in the xylem also the long and width of stomata of the soilless plants than soil ones. The upper epidermis empty from the stomata for the two treatment and the stoma diffuse in the lower epidermis, the type of it paracytic type. Also the total of flavonoids in the plant that were growth in soil reached 1

This paper analyzes a piled-raft foundation on non-homogeneous soils with variable layer depth percentages. The present work aims to perform a three-dimensional finite element analysis of a piled-raft foundation subjected to vertical load using the PLAXIS 3D software. Parametric analysis was carried out to determine the effect of soil type and initial layer thickness. The parametric study showed that increasing the relative density from 30 % to 80 % of the upper sand layer and the thickness of the first layer has led to an increase in the ultimate load and a decrease in the settlement of piled raft foundations for the cases of sand over weak soil.  In clay over weak soil, the ultimate load of the piled raft foundation w