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.
The -mixing of - transition in Er 168 populated in Er)n,n(Er 168168 reaction is calculated in the present work by using a2- ratio method. This method has used in previou studies [4, 5, 6, 7] in case that the second transition is pure or for that transition which can be considered as pure only, but in one work we applied this method for two cases, in the first one for pure transition and in the 2nd one for non pure transitions. We take into accunt the experimental a2- coefficient for p revious works and -values for one transition only [1]. The results obtained are, in general, in agood agreement within associated errors, with those reported previously [1], the discrepancies that occur are due to inaccuracies existing
... Show MoreIn this paper, the adsorption behavior of Methylene blue dye by orange peels, which was chemically modified with sodium hydroxide, has been investigated. Physical and chemical properties of both sorbents under study were determined using Fourier Transform Infrared Spectrophotometer (FTIR), Scanning Electron Microscope (SEM), Atomic Force Microscope (AFM) and Brunauer, Emmett and Teller (BET) specific surface-area measurement techniques. Effect of the solution‒pH, adsorbent dose, adsorption time, temperature and initial methylene blue concentration were studied in batch experiments. The experimental data were fitted into the following kinetic models: pseudo-first order, pseudo-second order, and the intraparticle diffusion model. It was
... Show MoreThe use of multifunction additives in the lubricant sector has attracted great interest due to their ability to simultaneously improve and add multiple functions. This work describes the preparation and evaluation of over-based magnesium stearate detergent as a multifunction additive by the reaction of stearic acid with carbon dioxide gas in the presence of magnesium oxide nanoparticles and ammonia. The prepared over-based magnesium stearate was evaluated as a multifunction additive through blending it in various concentrations of 1-5 wt/wt% with sixty stock lubricating oils. The American Society for Testing and Materials (ASTM) and the Institute of Petroleum (IP) were used to determine the total base number (TBN), viscosity ind
... Show MorePharmaceuticals have been widely remaining contaminants in wastewater, and diclofenac is the most common pharmaceutical pollutant. Therefore, the removal of diclofenac from aqueous solutions using activated carbon produced by pyrocarbonic acid and microwaves was investigated in this research. Apricot seed powder and pyrophosphoric acid (45 wt%) were selected as raw material and activator respectively, and microwave irradiation technique was used to prepare the activated carbon. The raw material was impregnated in pyrophosphoric acid at 80◦C with an impregnation ratio of 1: 3 (apricot seeds to phosphoric acid), the impregnation time was 4 h, whereas the power of the microwave was 700 watts with a radiation time of 20 min. A series o
... Show MoreRed pigmented undecylprodigiosin produced by Streptomyces coelicolor (A3)2 is a
promising drug owing to its characteristics of antibacterial, antifungal,
immunosuppressive and anticancer activities. The culture of S. coelicolor in liquid
medium produces mainly the blue pigmented actinorhodin and only low quantities of
undecylprodigiosin. From an industrial point of view, it is necessary to find a strategy to
improve undecylprodigiosin production. The present study provides evidence that
cultivation of S. coelicolor on solid substrate resulted in a reversal in this pattern of
antibiotic production as the production of undecylprodigiosin was significantly increased
and actinorhodin was completely suppressed. Four di
This paper presents a hybrid genetic algorithm (hGA) for optimizing the maximum likelihood function ln(L(phi(1),theta(1)))of the mixed model ARMA(1,1). The presented hybrid genetic algorithm (hGA) couples two processes: the canonical genetic algorithm (cGA) composed of three main steps: selection, local recombination and mutation, with the local search algorithm represent by steepest descent algorithm (sDA) which is defined by three basic parameters: frequency, probability, and number of local search iterations. The experimental design is based on simulating the cGA, hGA, and sDA algorithms with different values of model parameters, and sample size(n). The study contains comparison among these algorithms depending on MSE value. One can conc
... Show MoreBackground: Periodontitis is an inflammatory disease that affects the supporting tissues of the teeth; Smoking is an important risk factor for periodontitis induces alveolar bone loss and cause an imbalance between bone resorption and bone deposition. The purpose of this study is to detect and compare the presence of incipient periodontitis among young smokers and non-smokers by measuring the distance between cement-enamel junction and alveolar crest (CEJ-Ac) using Cone Beam Computed Tomography (CBCT). Material and methods: The total sample composed of fifty two participants, thirty one smokers and twenty one non-smokers (age range 14-22 years). Periodontal parameters: plaque index (PLI), gingival index (GI) were recorded for all teeth exc
... Show MoreA new ligand complexes have been synthesis from reaction of metal ions of MnII , CoII , NiII , CuII , ZnII , CdII and PdII with schiff base [(E)-1-((2-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin-4-ylimino) methyl) naphthalen-2-ol [HL)]. The prepared [HL] was characterized by FT-IR, UV-Vis spectroscopy, 1H13CNMR spectra Mass spectra and melting point. The compounds were characterized by techniques UV-Vis and FT-IR spectral studies, micro analysis (C.H.N), determination of atomic absorption, chloride content, molar conductivity measurements, magnetic susceptibility and melting point. The ligand acts as a monobasic tridentate, coordinating through deprotonated phenolic O and azomethine N atoms. The compounds are neutral electrolytic in dimeth
... Show MoreMn(II), Co(II), Ni(II), Cu(II), and Cr(III) metal complexes with the ligand (L) [3-(2nitro benzylidene) amino-2-thioxoimidazolidin-4-one] have been prepared and characterized in their solid state using the elemental micro analysis (C.H.N.S), flame atomic absorption, UV-Vis spectroscopy, FT-IR, magnetic susceptibility measurements, and electrical molar conductivity. The ratio of metal to ligand [M:L] was got for all complexes in the ethanol by using the molar ratio method, which produced comparable results with those results obtained for the solid complexes. From the data of all techniques, octahedral geometry was proposed for Cr(III), Mn(II), and Co(II) complexes, while tetrahedral structure was proposed for Ni(II), Cu(II) complexes.