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

ABSTRACT    

The purpose of the research is to identify the role of drinking water quality in achieving customer satisfaction in one of the formations of the Ministry of Construction, Housing and Public Municipalities (Diwaniyah Water Directorate), as they are important service organizations that have a fundamental role in serving the community. Faced many administrative challenges, as a result of the continuous and accelerating environmental changes, environmental pollution and immaturity of social awareness and social responsibility, as these contributed to and affected the quality of drinking water, Therefore, it is necessary to know the role of quality, specifically "drinking water and its effect o

In this study, genetic algorithm was used to predict the reaction kinetics of Iraqi heavy naphtha catalytic reforming process located in Al-Doura refinery in Baghdad.  One-dimensional steady state model was derived to describe commercial catalytic reforming unit consisting of four catalytic reforming reactors in series process.

The experimental information (Reformate composition and output temperature) for each four reactors collected at different operating conditions was used to predict the parameters of the proposed kinetic model. The kinetic model involving 24 components, 1 to 11 carbon atoms for paraffins and 6 to 11 carbon atom for naphthenes and aromatics with 71 reactions. The pre-exponential Arrhenius constants and a

Peak ground acceleration (PGA) is one of the critical factors that affect the determination of earthquake intensity. PGA is generally utilized to describe ground motion in a particular zone and is able to efficiently predict the parameters of site ground motion for the design of engineering structures. Therefore, novel models are developed to forecast PGA in the case of the Iraqi database, which utilizes the particle swarm optimization (PSO) approach. A data set of 187 historical ground-motion recordings in Iraq’s tectonic regions was used to build the explicit proposed models. The proposed PGA models relate to different seismic parameters, including the magnitude of the earthquake (Mw), average shear-wave velocity (VS30), focal depth (FD

The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

Rutting is a crucial element of the mechanical performance characteristics of asphalt mixtures, which was the primary target of this study. The task involved substituting various portions of virgin coarse aggregate with recycled concrete aggregate materials that had been treated or left untreated at rates ranging from 25 to 100%, with a constant increase of 25%. The treatment process of recycled concrete aggregate involved soaking in acetic acid, followed by a mechanical process for a short time inside a Los Angeles machine without the balls. This research utilized two primary tests: the standard Marshall test to identify the optimal asphalt contents and the volumetric characteristics of asphalt mixtures. The other one w

Terrorism is a global phenomenon that engulfs most regions of the world to varying degrees. Media outlets are aware of the many incidents of violence and terrorism that have increased in recent times. The differences between the size of the phenomenon in different societies are the causes and severity of the phenomenon. On the role of local satellite channels in shaping the knowledge and trends of the Iraqi public towards the events of terrorism, in light of the assumptions of reliance on the media. The importance of this study is that it assesses the role of local satellite channels in the formation of knowledge and trends The study seeks to know the extent of exposure of the Iraqi public to local satellite channels, and to reveal the e

The Providence of the Rosaly's family to the Intellectual Movement in Yemen