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.
This study deals with the biostratigraphy of Shiranish Formation (Late Cretaceous), depending on the Ammonite and associated Foraminifera in four outcrop sections, three of which are located in Al-Sulaimaniya governorate (Dokan, Esewa and Kanny dirka sections) and one in Erbil governorate, northern Iraq (Hijran section). Fourteen species of Ammonite belonging to fourteen genera were determined, which are: Dsemoceratidae, Gaudryceras, Gunnarites, Hoplitoplacenticeras, Kitchinites, Kossmaticeratinae, Neancyloceras, Neokossmaticeras, Nostoceras, Paratexanites, Partschiceras, Phylloceras, Pseudophyllites and Yubariceras. Also, thirty- five species of Foraminifera belonging to thirteen genera w
... Show MoreThis study was conducted to determine the effect of different concentrations of ethanol extract of propolis against two fungi Botrytis cinerea, Altrnaria sp. The most important chemical constituents of propolis diagnosed by the Infra Red Spectroscopy, were the Flavonoids specificaly. Results showed a high antifungal activity of ethanol extract of propolis, evidently with a high concentration of extract (5) mg\ml, which completely inhibited the radial growth on both solid and liquid media (PDA &PD Broth ) of both fungi . We observed that , ethanol extract p
... Show MoreThis study was carried out in the botanical garden / department of biology /college of science in Mustansiriyah University, Baghdad. During spring 2017 under controlled environmental conditions in greenhouse to study the role of Nano ZrO2 activity in decrease negative effect of salinity under two levels from NaCl . The treatments included (Salinity levels : natural soil , 3000 ppm and 6000 ppm NaCl) and ( Applications : control , 100 , 300 Zirconium oxide , 5 ppm of liquorice root extract and 10 ppm liquorice root extract and 300 ppm GA3) , The collected data were analyzed statistically using factorial completely randomized design. The results appeared that 300 ppm nano zirconium gave the highest
... Show MoreRemoval of heavy metals from waste water has received a great deal of attention. The compare Cr
(VI) adsorption characteristics removing from wastewater by using thermally modified and non-modified
eggshells were examined
Ninety five samples were collected from different samples (urine, ear and wounds swaps), from hospitals in Baghdad city. The results of cultural, microscopic , biochemical tests indicated that in urine samples E.coli have high occurrence frequency 19 (47.5%) followed by Proteus mirabilis 18(45%) and Klebsiella species 1 (2.5%), while in wounds samples each of Pseudomonas spp. and Proteus mirabilis 10 (25%) , then followed by E.coli with 5 (12.5%) and Klebsiella species 3 (7.5%). Ear swaps samples revealed that Pseudomonas aeruginosa 7 (46%) was the major bacterium followed by Proteus mirabilis 4(26.6).Sensitivity test against eleven antimicrobial agents was done for all of the Proteus mirabilis isolates (32 isolates). The results display
... Show MoreSpectral and linear optical properties for a mixture of Rhodamine B (RB) and Fluorescein Sodium (Na Fl) organic laser dyes were determined at different concentrations 10-3, 10-4 M in ethanol solvent at room temperature. The intensity of absorption range is towards longer wavelengths (red shift). The quantum efficiency diminished while the radiative and fluorescence life time increased when increment concentration, organic laser dyes have a spectrum within the range 540-500 nm. Results demonstrate that a mixture of laser dyes are effective optical materials when contrasted with individual laser dyes. It can be utilized as resonator in cavity lasers.
In this paper we used Hosoya polynomial ofgroupgraphs Z1,...,Z26 after representing each group as graph and using Dihedral group to"encrypt the plain texts with the immersion property which provided Hosoya polynomial to immerse the cipher text in another"cipher text to become very"difficult to solve.
Sewer sediment deposition is an important aspect as it relates to several operational and environmental problems. It concerns municipalities as it affects the sewer system and contributes to sewer failure which has a catastrophic effect if happened in trunks or interceptors. Sewer rehabilitation is a costly process and complex in terms of choosing the method of rehabilitation and individual sewers to be rehabilitated. For such a complex process, inspection techniques assist in the decision-making process; though, it may add to the total expenditure of the project as it requires special tools and trained personnel. For developing countries, Inspection could prohibit the rehabilitation proceeds. In this study, the researchers propos
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