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.
A 5-traverse 2D resistivity survey and 20 Vertical Electrical Sounding (VES) points were carried out on Ile Epo Dump Site with a view to inferring the extent of migration of leachate plumes in the subsurface for possible contamination of groundwater. The surveys were carried out with Omega model resistivity meter. The Schlumberger configuration was employed for the VES while Wenner configuration was employed for the 2D resistivity survey (Constant Separation Techniques). The obtained VES and CST data were interpreted using WinResist and DIPRO respectively. The integrated results revealed three to four geo-electrically polluted materials as highly saturated fills (15 Ωm, 1.9 – 27.4m), saturated fills (15 - 30 Ωm, 3.6 – 29.9m) and un
... Show MoreIn this paper, some estimators of the unknown shape parameter and reliability function of Basic Gompertz distribution (BGD) have been obtained, such as MLE, UMVUE, and MINMSE, in addition to estimating Bayesian estimators under Scale invariant squared error loss function assuming informative prior represented by Gamma distribution and non-informative prior by using Jefferys prior. Using Monte Carlo simulation method, these estimators of the shape parameter and R(t), have been compared based on mean squared errors and integrated mean squared, respectively
In this research, the problem of multi- objective modal transport was formulated with mixed constraints to find the optimal solution. The foggy approach of the Multi-objective Transfer Model (MOTP) was applied. There are three objectives to reduce costs to the minimum cost of transportation, administrative cost and cost of the goods. The linear membership function, the Exponential membership function, and the Hyperbolic membership function. Where the proposed model was used in the General Company for the manufacture of grain to reduce the cost of transport to the minimum and to find the best plan to transfer the product according to the restrictions imposed on the model.
A model using the artificial neural networks and genetic algorithm technique is developed for obtaining optimum dimensions of the foundation length and protections of small hydraulic structures. The procedure involves optimizing an objective function comprising a weighted summation of the state variables. The decision variables considered in the optimization are the upstream and downstream cutoffs lengths and their angles of inclination, the foundation length, and the length of the downstream soil protection. These were obtained for a given maximum difference in head, depth of impervious layer and degree of anisotropy. The optimization carried out is subjected to constraints that ensure a safe structure aga
... Show MoreMetal oxide nanocomposites (MONCs) manufacturing is increasingly gaining popularity. The primary cause of this is the broad range of applications for such materials, which include fuel cells, photovoltaics, cosmetics, medicine, semiconductor packing materials, water treatment, and catalysts. Due to their size, stability, high surface area, catalytic activity, simplicity in fabrication, and selectivity for particular reactions. The MONCs with various morphologies have been created by physical, chemical, and biological processes, such as sol-gel, hydrothermal, co-precipitation, solvothermal, and microwave irradiation. Eugenol (4-allyl-2-methoxyphenol) is a major component of clove essential oil and it was found in various plant groups, has
... Show MorePumpkin waste powder was used as a coloring and strengthening filler in epoxy to prepare a natural gelcoat . The Pumpkin powder was mixed with different weight ratios (1, 2, 3, 4, 5, 6, 7, and 8%) to the epoxy matrix to select the best value of powder addition. The effect of the pumpkin particle size on the mechanical properties (impact, flexural, hardness, and wear loss) using two different sizes (2.5 and 1.25 microns) was studied. The impact strength increased from (10.09 KJ/ m2) for neat epoxy to (14.79 KJ/ m2) for epoxy with 1% of micron pumpkin fibers ( MPF) with particle size 2.5 micrometer and (14.21 KJ/ m2) for epoxy with 4% (1.25 MPF), flexural strength increased from (41.94 MPa) for n
... Show MoreSome microorganisms, including fungi, are characterized by their removal efficiency and reducing the concentrations of heavy metals such as Pb and Cr from industrial water. The present study aims to estimate the efficiency of Penicillium digitatum (Pers.) Sacc. as a low-cost biosorbent in reducing Pb and Cr from industrial water with optimum biosorption conditions (acidity of 1.5 , 4, and 5; temperature of 30 °C). The Fourier transform infrared spectroscopy (FTIR) analysis was also used for determining the roles of the functional groups in this biosorbent. The results indicated that the highest P. digitatum efficiency values for reducing the levels of Pb and Cr were 84% and 70% , respectively, at pH of 5 after 24 h.
... Show More6-Amino-4-(4-hydroxyphenyl)-5-cyano-3-methyl-1-phenyl-1, 4-dihydropyrano [2,3-c] pyrazole (compound 2) was prepared by condensation of 2-(4-hydroxylbenzylidine) malononitrile (compound 1) [which was prepared by Knoevenagel condensation of malononitrile with 4-hydroxy benzaldehyde ] with 3-methyl-1-phenyl-2-pyrazolin-5-one. Reactions of compound 2 with different reagents formic acid, formamide, and ammonium thiocyanate under microwave irradiation leads to the synthesis of 4-(4-hydroxyphenyl)- 3-methyl-1-phenyl-4,6-dihydro- pyrazolo [3', 4':5,6] pyrano [2,3-d] pyrimidine-5-one (compound 3), 4-(4-hydroxyphenyl)- 3-methyl-1-phenyl-4, 6-dihydro- pyrazolo [3', 4':5,6]pyrano[2,3-d]pyrimidine-5-imine (compound 4) and N-[4-(4-hydroxyphenyl)- 3-me
... Show MoreOne of the serious problems in any wireless communication system using multi carrier modulation technique like Orthogonal Frequency Division Multiplexing (OFDM) is its Peak to Average Power Ratio (PAPR).It limits the transmission power due to the limitation of dynamic range of Analog to Digital Converter and Digital to Analog Converter (ADC/DAC) and power amplifiers at the transmitter, which in turn sets the limit over maximum achievable rate.
This issue is especially important for mobile terminals to sustain longer battery life time. Therefore reducing PAPR can be regarded as an important issue to realize efficient and affordable mobile communication services.
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The current work involves synthesis of 6-amino-4-(4-hydroxyl-3-methoxyphenyl)-3-methyl-1-phenyl-1,4- dihydropyrano[2,3-c]pyrazole-5-carbonitrile (2) by condensation of 2-(4-hydroxyl-3-methoxybenzylidine) malononitrile (1) with 3-methyl-1-phenyl-2-pyrazolin-5-one. The product 2 was then reacted with various aldehydes to form a series of Schiff base derivatives 3a-h. The reaction of the chosen Schiff base derivatives (3a and 3b) with mercaptoacetic acid gave thiazolidinone derivatives (4a and 4b). The structures of prepared compounds were confirmed using FT-IR, 1H NMR, and 13
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