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The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
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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.

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Publication Date
Tue Mar 15 2022
Journal Name
Alustath
The Predicament of Youth in J D Salinger Franny and Zooey
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This research deals with Salinger's concerns about predicaments of youth like Franny and her brother Zooey. Their predicaments are related to identity, family, religion, beliefs, life and death, education, source of power, and society. It illustrates adults struggle to adapt themselves to live a normal social American life. It proves necessary to balance their coexistence in a materialistic milieu to achieve spiritual peace, tranquility, and stability.

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Publication Date
Fri Sep 30 2022
Journal Name
Nasaq Journal
The Demonic Image of Autoimmunity in Dan Brown's Angels and Demons
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Autoimmunity is a philosophical term that enhances the fields of life-sciences, and links out to the unnatural behaviour of an individual. It is caused by the defenses of an organism that deceive its own tissues. Obviously, the immune system should protect the body against invading cells with types of white blood cells called antibodies. Nevertheless, when an autoimmune disease attacks, it causes perilous actions like suicide. Psychologically, Jacques Derrida (1930-2004) calls autoimmunity a double suicide, because it harms the self and the other. In this case, the organ disarms betraying cells, as the immune system cannot provide protection. From a literary perspective, Derrida has called autoimmunity as deconstruction for over forty years

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Effect of ginger alcoholic extract on the ovary tissue in quail
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This research was carried out in quail in the laboratory of histopathology diseases during four months. The objectives of this study was to detecting the effects of the addition of the alcohol extract of ginger to ovary tissue of quail. The two groups of birds were in almost similar weights and were placed in cages. Each group consisted of 8 quails. The first group (control group) fed on regular feeding without adding alcoholic extract of ginger. The second group (treated group) fed on the same normal food after adding the alcohol extract of ginger at a concentration of 300 mg / kg. The results indicated that ginger have positive effects on folliculogenesis.

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Publication Date
Sat Dec 30 2023
Journal Name
Al-kindy College Medical Journal
Is the Clinical Diagnosis of Cutaneous Leishmaniasis Justified in Endemic Regions?
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Leishmaniasis is a transmissible infection brought about by an obligatory intracellular protozoan from the genus Leishmania.  It occurs worldwide in tropical and subtropical regions and can be burdensome in resource-constrained countries. The infection ranges in severity from mild cutaneous lesions to more severe and sometimes life-threatening visceral and distorting mucocutaneous sicknesses. Importantly, cutaneous leishmaniasis (CL) is prevalent in the Middle East with a pooled prevalence of 12%. It imposes a significant health and socioeconomic burden

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Engineering
The Use of Bracing Dampers in Steel Buildings Under Seismic Loading
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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Correlation of P53 and MSI Immune Markers in Gastric Adenocarcinoma
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العلاقة بين تعبير المعلمات المناعية ل (P53) وعدم استقرار الساتل الميكروي  (MSI) مع العوامل السريرية المرضية لسرطان المعدة الغدي باستخدام الكيمياء النسيجية المناعية. الخلاصة الخلفية: يحدث سرطان المعدة الغدي بسبب عدم استقرار الكروموسومات، وطفرات TP53، واختلال الصيغة الصبغية، والانتقالات، والجينات الورمية الأولية، والتغيرات الجينية المثبطة للورم.عدم استقرار الساتل الميكروي(MSI)  يسبب فشل إصلاح عدم تطابق الحم

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Publication Date
Sat Sep 30 2023
Journal Name
Tikrit Journal Of Administrative And Economic Sciences
The impact of Outward bank transfers on exchange rates in Iraq
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The depreciation of the Iraqi dinar against the US dollar, reaching low levels and causing disruptions in the local markets, has had detrimental effects on individuals and companies, particularly those with limited income and the poor. The local currency approached around 1600 dinars per dollar, after the official exchange rate had stabilized at around 1450 dinars per US dollar. This depreciation in the value of the Iraqi dinar can be attributed to financial speculation among currency traders, which directly affected exchange rates and illicit dollar smuggling operations. Bank transfers are also important alongside financial transactions, especially in light of current economic developments in the 21st century. To prevent currency s

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Publication Date
Sat Sep 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhancing the Lifting Capacity of Drilling Fluids in Vertical Oil Wells
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Of the many functions that are performed by the drilling fluid, the most important is to transport cuttings from the bit up the annulus to the surface. Various drilling fluid have been widely used in the oil industry to improve lifting capacity. In this study, three mud type have been used which they are, oil base mud, X-anthan polymer and a mixture of CMC and bentonite ,by using Carrying Capacity Index  calculation (CCI) , the Xanthan  gave good values of CCI than other studied drilling fluid. By using Sifferman chart and field data from well in south of Iraq and API equation to find cutting concentration in the annulus, The results showed that the used of thick mud increase the lifting capacity and decrease volumetric drill c

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Community Pharmacists' Attitudes and Practice in the Management of Minor Ailments
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This study aimed to know the attitudes and practice of pharmacists regarding the management of minor ailments in Iraqi community pharmacies. A cross-sectional study for 320 community pharmacists was conducted during February 2020 using a newly developed and validated questionnaire. Only 4.4% of pharmacists prefer not to deal with minor ailment cases. Minority (15.6%) of participated pharmacists refer more than half of minor ailment cases they face to the physician. Regarding the assessment of minor ailments using WWHAM technique, what are the symptoms are the most commonly asked questions by pharmacists. Only 49.1% mentioned that they ask all WWHAM questions. On the other hand, most pharmacists (90%) educate their patients about the dosi

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Publication Date
Thu Jul 30 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Nurses’ Knowledge Concerning the Management of Bleeding in Patients with Leukemia
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To achieve the objectives of the study, a non –probability (purposive) sample of (50) nurses were selected those were working at the oncology wards at the above listed hospitals. The data selected according to the criteria of the study sample. The validity of the questionnaire was determined through an expert panel consists of (11) specialist expert and its reliability was determined through a pilot study by test – retest which was estimated as averages (R=0.89). Data was collected by direct interview technique using the questionnaire formal and data was analyzed by application of descriptive & inferential statistical methods (frequency, percentage, mean of score and Chi-Square). The resul

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