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
Sat Feb 12 2022
Journal Name
Engineering, Technology & Applied Science Research
The Possibility of Minimizing Rutting Distress in Asphalt Concrete Wearing Course
...Show More Authors

The excessive permanent deformation (rutting) in asphalt-concrete pavements resulting from frequent repetitions of heavy axle loads is studied in this paper. Rutting gradually develops with additional load applications and appears as longitudinal depressions in the wheel path. There are many causes of the rutting of asphalt roads, such as poor asphalt mixing and poor continuous aggregate gradation. All factors affecting the mixture resistance to permanent deformation must be discussed, and all must be properly considered to reduce the rutting propensity of asphalt-aggregate mixtures. In this study, several mixtures were produced with the most common techniques in rutting resistance (using the most effective additives for each mixture), and

... Show More
View Publication Preview PDF
Crossref (19)
Crossref
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
...Show More Authors

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

... Show More
View Publication
Crossref
Publication Date
Sun Apr 02 2023
Journal Name
Journal Of Oral Microbiology
Current concepts in the pathogenesis of periodontitis: from symbiosis to dysbiosis
...Show More Authors

View Publication Preview PDF
Crossref (26)
Crossref
Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Evaluating the Efficiency of some Wastewater Treatment Plants in Najaf Governorate
...Show More Authors
Abstract<p>Although there are many wastewater treatment plants, we still suffer from many problems resulting from a lack of experience or technical operating problems. In this research, the service’s efficiency is evaluated according to the design laws required for small factories in the province of Najaf, which works with filtering technology through point filtration, the old project in the Al-Baraka plant, and the second works. Within the biological treatment mbbr + activated sludge, which is a biomass technology where samples were taken from both plants and annual values of the pollutant rate after treatment in the old Al-Baraka plant project COD 64 mg/L and the demand for biochemical oxyge</p> ... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
The Spectroscopic Behaviour of Rhodamine 6G in Liquid and Solid Solutions
...Show More Authors

Absorption, fluorescence, quantum yield and lifetime of rhodamine 6G in chloroform, methanol and dimethyl sulfoxide were measured. From a comparison of these quantities, with those for solid solutions (solid solutions are obtained by mixing constant volume proportions of dye at a concentration of 1*10-4M/l with different volume proportions from the concentrated solution of polymer in chloroform and dimethyl sulfoxide). The results showed that the addition of polymer to liquid concentrated solutions (1*10-4M/l )of rhodamine 6G dye from expecting [which leading to development active medium for laser dye at high concentration] increase the spectra shift toward high energies, and the luminescence quantum yield but decreasing radiative lifetim

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Jul 06 2013
Journal Name
Creative Construction Conference 2013
The challenges of governing public private partnership in Iraq infrastructure projects
...Show More Authors

Public-private partnership (PPP) has been used over the past 20-30 years by governments in developed countries to meet the public demand for infrastructural services. In Iraq, the PPP concept is comparatively new to the Government of Iraq (GoI), where the government has historically taken most of the responsibility for providing public services. There are few PPP projects in Iraq. However, the number is increasing. Recently the Iraqi market has experienced a number of attempts of PPP in different sectors, especially after the new investment law in 2006. The aim of this paper is to evaluate the investment environment in Iraq and to indicate the main factors affecting PPP in particular for infrastructure projects. Some literature review and

... Show More
Publication Date
Wed Nov 22 2023
Journal Name
Nasaq Journal
The language of diplomats in modern Russian (stylistic and educational aspect(
...Show More Authors

This article is devoted to the stylistic and educational characteristics of the language of Russian diplomacy. The article describes the stylistic and educational aspect of the appearance of the Russian protocol, its relation to universal diplomacy, the relationship between the diplomatic language and the business sub-style. Here the semantic features of the diplomatic vocabulary are determined and the factors influencing its formation and the emergence of new terms in the language of Russian diplomacy are considered. The article also examines the national and cultural identity of the language of Russian diplomacy, provides rules for drafting diplomatic documents and conducting negotiations, defines the concept of a document as a whole, giv

... Show More
Publication Date
Tue Nov 01 2022
Journal Name
Saudi Medical Journal
The prevalence of metabolic syndrome among university students in Wasit, Iraq
...Show More Authors

View Publication
Scopus (5)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
the kincetic studies of lh binding in benign an malignant uterine
...Show More Authors

kinetic studies were carried out the uterine homogenate time course of the association of with LH in benign and malignant uterine

View Publication Preview PDF
Publication Date
Tue Feb 28 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Importance of Using Concentrator Solar Energy Technologies in Anbar Province
...Show More Authors

The aim of the research is a techno-economic analysis of the use of concentrated solar energy technologies in the Iraqi city, considering the concentrated solar energy technology is a renewable energy technology that derives its resources from the sun and is replenished at a rate that exceeds its use. It is also inexhaustible and environmentally friendly energy from its environmental footprint, unlike traditional fossil energy which produces greenhouse gases and a major cause of global warming.

This research measures the costs of concentrated solar energy technology to Reduce the effects caused by other energies and work to fill part of the shortfall in the total electricity production, even at a specific percentage, in preparati

... Show More
View Publication Preview PDF