Preferred Language
Articles
/
jeasiq-1899
The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
...Show More Authors

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 aims to demonstrate the role of accounting culture values ​​in maximizing financial performance for a sample of Iraqi banks (75) questionnaires were distributed to a sample of managers, members of the board of directors, and workers in the Iraqi banking sector under investigation, of which (72) were valid for measurement, as three private banks were selected (International Islamic Bank, Iraqi Commercial Bank, Gulf Commercial Bank), and a test was conducted The hypotheses of the study using a set of statistical methods by relying on the statistical package program (SPSS), and the research concluded that the values ​​of cultural accounting have a role in maximizing financial performance in banking institutions, and the research recommends the need to deepen the values ​​of accounting culture through publications and small brochures to demonstrate their importance For cadres in banks and for its positive results, especially financial aspects (financial performance) in order to establish the values ​​of the accounting culture they have for practicing at work.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Evaluation the Effect of 805 nm Wavelength Diode Laser on Repair of Mandibular Bone Repair and Skin Incisions in Rabbits
...Show More Authors

The long healing time of bone after tooth extraction in order to construct artificial teeth is uncomfortable to the patient because of aesthetic or masticatory problems in addition to the daily visit to dental clinic. The objective of this study was to evaluate the effect of 805 nm diode laser with long time intervals on repair of bone and skin incisions in rabbits through biochemical, radiological and histological findings. Eighteen New-Zealand rabbits were undergone surgical operations to make a cavity in the bone of the lower jaw, the rabbits were divided into two groups:- Group A (control group) containing nine rabbits. Group B (lased group) containing nine rabbits in which two cavities were done, one on the right side and the other

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"Analyzing of the economic relationship between Dutch disease and the disruption of the Iraq economic structure "
...Show More Authors

The status of the semi total stoppage and non-use and waste of economic made studying and analyzing Dutch disease of high importance because it is a major cause in aggravation of this status which happened to the Iraqi economy in almost complete way and the relative big importance that oil source has and its domination on the largest percentage in the gross domestic product and exports that Iraqi economy is relying largely in funding the national budget made the concentration of the study on this subject an important and necessary within the important economic events that Iraqi economy witnessed after 2003 till 2016 to give a clear and an overall picture of the reality of the unilateral Iraqi economy under the status of semi tota

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 30 2017
Journal Name
Journal Of Madenat Al-elem University College
Study the toxic effect of the herbicide Gold topik (80EC) on survival and behavior of mosquito fish (Gambusia holbrooki Girard 1859)
...Show More Authors

View Publication
Publication Date
Sun Nov 26 2017
Journal Name
Journal Of Engineering
The Effect of Advertising Signs on the Urban Scene of Cities Centers (Al Bab Al Sharqi – Al Tahrir Square) Case Study
...Show More Authors

The research represents an applied study to the urban scene of Baghdad city center within the area of (Al Bab Al Sharqi – Al Tahrir Square) through studying and identifying the levels of the reciprocal correlation of advertising signs impact on urban scene , then finding out the indicators and potential values which have made advertising signs as positive value by achieving the mechanisms of visual quality or a negative value by achieving mechanisms of visual pollution. And then examining the resulted visual perception defect reforming mechanism from it and identify the basic elements represented of the laws and legislation known worldwide. When presenting the problem, The research depends on: (Lack of clear perception

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Study the effect of Ag nanoparticles and ZnO nanoparticles at different concentrations on the viscosity and surface tension of Polyacrylamide solutions
...Show More Authors

Polyacrylamide Solutions of different concentrations (0.2, 0.4, 0.6, 0.8, 1.0 %) of Ag nanoparticles and ZnO nanoparticles were prepared, the viscosities and surface tension were measured for all solutions, where measurements indicated an increase in these properties with increased concentration, where the relative viscosity of polyacrylamide/zinc nanoparticles increased from 1.275 to 2.243, and the relative viscosity of polyacrylamide/silver nanoparticles increased from 1.178 to 1.934. Viscosity is significant parameters during electrospinning process. While the surface tension of the polyacrylamide/zinc nanoparticles has changed from 0.0343 Nm-1 to .0.0.0 Nm-1 and changed from .0.000Nm-1 to.0.0.0 Nm-1. Also the constants KH and KK were

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Multidisciplinary Engineering Science And Technology (jmest)
Study The Influence Of Sn Dopant On The Surface Topography And Some Physical Properties Of CdSe Films Prepared By Evaporation Technique
...Show More Authors

Publication Date
Tue Nov 01 2016
Journal Name
Materials Science Forum
Study the Effect of Liquid Layer Level on the Formation of Zinc Oxide Nanoparticles Synthesized by Liquid-Phase Pulsed Laser Ablation
...Show More Authors

This work is focused on studying the effect of liquid layer level (height above a target material) on zinc oxide nanoparticles (ZnO and ZnO2) production using liquid-phase pulsed laser ablation (LP-PLA) technique. A plate of Zn metal inside different heights of an aqueous environment of cetyl trimethyl ammonium bromide (CTAB) with molarity (10-3 M) was irradiated with femtosecond pulses. The effect of liquid layer height on the optical properties and structure of ZnO was studied and characterized through UV-visible absorption test at three peaks at 213 nm, 216 nm and 218 nm for three liquid heights 4, 6 and 8 mm respectively. The obtained results of UV–visible spectra test show a blue shift accomp

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY OF SOME GROWTH CRITERIA AND YIELD OF SOYBEAN CROP WITH THE EFFECT OF BORON AND SOME GROWTH REGULATORS: STUDY OF SOME GROWTH CRITERIA AND YIELD OF SOYBEAN CROP WITH THE EFFECT OF BORON AND SOME GROWTH REGULATORS
...Show More Authors

The study was conducted at research station A, department of field crops, college of agricultural engineering sciences, university of Baghdad during summer 2021 to evaluate the effect of boron and some growth regulators on some growth criteria and yield of soybean crop (cv. shimaa). The experiment  was carried out according to split plots by using randomized complete block design with three replications. The main plots included three concentrations of boron (75, 150 and 225) mg.L-1, the sub-plots included three levels of growth regulators, spraying kinetin (100 mg. L-1), spraying ethrel (200 mg.L-1) and spraying kinetin (100 mg.L-1) + spraying ethrel (200 mg.L-1) as

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
The Use of the Artificial Damped Outrigger Systems in Tall R.C Buildings Under Seismic Loading
...Show More Authors

This paper studies the combination of fluid viscous dampers in the outrigger system to add supplementary damping into the structure, which purpose to remove the dependability of the structure to lower variable intrinsic damping. This optimizes the accuracy of the dynamic response and by providing higher level of damping, basically minimizes the wanted stiffness of the structure while at the same time optimizing the achievement.

     The modal considered is a 36 storey square high rise reinforced concrete building. By constructing a discrete lumped mass model and using frequency-based response function, two systems of dampers, parallel and series systems are studied. The maximu

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2013
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE FAUNISTIC SURVEY OF LADY BEETLES (COLEOPTERA, COCCINELLIDAE) IN THE MEHRIZ REGION(YAZD PROVINCE), IRAN
...Show More Authors

  In this study the faunistic of lady beetles (Coleoptera, Coccinellidae) was studied in Mehriz region (Yazd province) during 2009-2010. The total number of specimens of coccinellid beetles were collected from 6 different localities having altitudes from 1420-2420 m. Altogether 11 species from 8 genera, 3 tribes and 3 subfamilies were collected and identified. External characters plus characteristics male and female genitalia were used in order to diagnose species. Seven species were recorded for the first time from Yazd province (marked*). Many species were predacious, preying on various species of aphids, mites and coccids. Some species were also sent to Dr. Helmut Fursch in Germany for identification or confirmation. T

... Show More
View Publication Preview PDF