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jeasiq-1899
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
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Fluorescence, Biological Activity and Spectroscopic Studies of Azo-linked Schiff Base Ligand Type (ONO) and Its Complexes with CrIII, CoII NiII and CdII Ions
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 The precursor [W] [2-(2-(naphthalen-5-yl) diazenyl)-4-amino-3-hydroxynaphthalene-1sulfonic acid] was synthesized from reaction of diazonium salt with 1-amino-2-naphtol-4sulfonic acid. Then the tridentate Schiff base ligand type ONO was synthesized from the reaction of the precursor with salicyaldehyde in 1:1 mole ratio to produce the ligand H2L [2-(2-(naphthalen5-yl) diazenyl)-4-(2-hydroxynaphthalen-3-yl)methyleneamino)-3-hydroxy salicyalene-1-sulfonic acid],the reaction achieved in methanol as a solvent under reflux. Spectroscopic methods IR, U.V, 1H,13C-NMR was used to characterize the ligand. Complexes of [CrIII, CoII, NiII and CdII] ions were also prepared through reaction of ligand with metal salts in 2:1 mole ratio at reflux,

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Publication Date
Fri May 24 2024
Journal Name
Molecular Crystals And Liquid Crystals
Synthesis and liquid crystalline properties of novel series containing 5H-thiazolo[3,4-b][1, 3, 4]thiadiazole unit with schiff base and azo linkage
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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Electropolymerization of [N-(1, 3-thiazo-2-yl)] maleamic acid and their Nanocomposite with Graphene Oxide as Protective Coating against Corrosion and Antibacterial Action
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     Poly [N-(1, 3-thiazo-2yl)]maleamic acid synthesized from corresponding monomer N-(1, 3-thiazo-2yl)maleamic acid (NTM) by using the process of electrochemical polymerization in aqueous solution at room temperature. The structure of the polymeric layer generated on the surface of (Low Carbon Steel (L.C.S)) (working electrode) was investigated by Fourier Transmission Infrared [FT-IR] and a scanning electron microscope [SEM]. The anticorrosion ability of a polymeric layer on low carbon steel (L.C.S) was investigated using a method of electrochemical polarization at temperatures ranging from (293 to 323) K, in a 3.50 percent NaCl solution. The activation parameters, both kinetic and thermodynamic for the L.C.S corrosion process were

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Publication Date
Mon May 01 2023
Journal Name
Environmental Nanotechnology, Monitoring & Management
Photodegradation of tetracycline antibiotic by ternary recyclable Z-scheme g-C3N4/Fe3O4/Bi2WO6/Bi2S3 photocatalyst with improved charge separation efficiency: Characterization and mechanism studies
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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
New Tetra-dentate Schiff Base Ligand N2O2 and Its Complexes with Some of Metal Ions: Preparation, Identification, and Studying Their Enzymatic and Biological Activities
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In present work, new tetra-dentate ligand, titled 3,5-bis ((E)-5-Bromo-2-hydroxy benzylidene amino) benzoic acid (H3L), was prepared via an acid-catalyzed condensation process. New four metallic ligand complexes with Co(II), Ni(II), Cu(II) and Zn(II) ions, were also prepared from the refluxing of equivalent moles. Ligand's structure and its complexes; were confirmed by numerous characterization methods, including Ultraviolet-Visible, Infrared, Mass Spectrometer, 1H and 13C Nuclear Magnetic Resonance spectra, atomic absorption, magnetic moments, and molar conductivity measurements. The results of the spectroscopic analyzes proved that the prepared ligand acts as tetradentate bi-ionic ligand and it was bond

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Publication Date
Mon Oct 25 2021
Journal Name
Iraqi Journal Of Science
Synthesis of Some New Bis- 2, 3-Dihydroquinazolin-4(1H)-one Derivatives from Dapsone Drug and Investigating their Liquid Crystalline Properties and Antibacterial Activities
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     During this paper, new Schiff's base derivatives [F1-F5] were prepared through the reaction of dapsone drug with different substituted benzaldehyde compounds. Schiff's bases were then converted into 2,3-dihyroquinazolin-4(1H)-one derivatives [F6-F10] through the reaction with 2-amino benzoic acid in ethanol. The synthesized compounds were identified by their physical properties using UV-Vis, FT-IR and 1H-NMR analyses. The liquid crystalline properties of some prepared compounds revealed smectic and nematic phases. Using two separate bacterial species, Pseudomonas aeruginosa (Gram -ve) and Staphylococcus  aureus<

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Publication Date
Fri Feb 28 2014
Journal Name
Journal Of Natural Sciences Research
Synthesis, Characterization and Antimicrobial Investigations of (Ag, Cu, Ni, Co, Mn and Hg) Complexes with Schiff Base Derived From PVA and Erythro-Ascorbic Acid Derivative
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The aim of this work is the synthesis of new Schiff base derived from PVA and Erythro-ascorbic acid derivative (pentulosono-ɣ-lactone-2,3-enedianisoate) and its metal complexes of biological significance. All synthesized compounds were characterized by Thin layer chromatography (TLC) and FTIR spectra and aldehyde was also characterized by (U.V-Vis), 1HNMR, 13CNMR and mass spectra. The synthesized Schiff base & its metal complexes were screened for their in vitro antimicrobial activity against five pathogenic bacteria (Escherichia coli, Shigella dysentery,Klebsiellapneumonae,Staphylococcusaureus, Staphylococcus Albus) and two fungal (Aspergillus Niger,Yeast).The biological activity ofall complexes is higher than free Schiff base ligand andf

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Publication Date
Tue Oct 01 2019
Journal Name
International Journal Of Drug Delivery Technology
Simple and Rapid Method For Estimate of Propranolol With Bi (III) Via Long-Distance Chasing Photometer (NAG-ADF-300-2) Utilization Continuous Flow Injection Analysis
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A simple, sensitive and rapid method was used for the estimate of: Propranolol with Bi (III) to prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on a reaction between propranolol and Bi (III) in an aqueous medium to obtain a yellow precipitate. Optimum parameters were studied to increase the sensitivity for the developed method. A linear range for calibration graph was 0.1-25 mmol/L for cell A and 1-40 mmol/L for cell B, and LOD 51.8698 ng/200 µL and 363.0886 ng /200 µL , respectively to cell A and cell B with correlation coefficient (r) 0.9975 for cell A, 0.9966 for cell B, RSD% was lower than 1%, (n = 8) for the

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
sw uobaghdad edu iqSynthesis and Characterization of Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II) Complexes with Symmetrical Schiff base
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New binuclear Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II) Complexes of N2S2 tetradentate or N4S2 hexadentate symmetric Schiff base were prepared by the condensation of butane-1,4-diylbis(2-amino ethylcarbamodithioate) with 3-acetyl pyridine. The complexes having the general formula [M2LCl4] (where L=butane-1,4-diyl bis (2-(z)-1-(pyridine-3-ylethylidene amino))ethyl carbamodithioate, M= Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II)), were prepared by the reaction of the mentioned metal salts and the ligand. The resulting binuclear complexes were characterized by molar conductance, magnetic susceptibility ,infrared and electronic spectral measurements. This study indicated that Mn(II), Ni(II) and Cu(II) complexes have octahedral g

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Novel Ligand Type N2O2 and it,s Complexes With Cu(п) Co(п), Ni(п), Zn(п), and Cd(п) ions
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The reaction of ethylenediamine with [2,4,6-trihydroxyacetophenon] and KOH (Schiff Base) to gives the new tetradentate ligand 2-(1-{2-{1-2,6-Dihydroxy-4-methyl phenyl)ethyliden amino}- ethylimino}-ethyl-benzene- 1,2,5-triol [HCl]. This ligand was reacted with some metal ions (Cu(II), Co(II), Ni(II), Zn(II), and Cd(II)) in methanol with (1:1) metal :  ligand ratio to give a series of new complexes of the general formula [M(H4L)], where: M= Cu(11), Co(II), Ni(II), Zn(II), and Cd(II).      All compounds were characterized by spectroscopic methods [I.R, U.V.-Vis, C.H.N., analysis H.P.L.C, atomic absorption, magnetic susceptibility, (EI-mass for the ligand)], and microanalysis along with conductivity measurements

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