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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
Fri Mar 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of [N-(4-Methoxybenzoyl amino)-thioxomethyl ]Methionine acid (MbM) and It's Complexes with Some Divalent Transition Metals Ions (Mn , Co , Ni , Cu , Zn , Cd and Hg)
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In this work , the ligand [N-(4-Methoxybenzoyl amino)-thioxomethyl] Methionine acid  has been synthesized by the reaction of 4- Methoxybenzoyl isothiocyanate with methionine acid . The metal complexes were prepared through the reaction of metals chlorides of Co(II) , Ni(II), Cu(II), Zn(II) and Cd(II) in ethanol as solvent . The ligand (MbM) and its metal complexes have been characterized by elemental analysis (CHNS), IR, 1H-13CNMR and UV- Vis spectra, magnetic susceptibility measurements, molar conductivity, melting points and atomic absorption. The metal-ligand ratio was determined by mole ratio method. The suggested structures for the Co(II), Ni(II), Cd(II) and Zn(II) complexes are tetrahedral geometry and  the Cu(II) complex

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Publication Date
Tue Aug 08 2023
Journal Name
لفتح للبحوث التربوية والنفسية
نمیة القوة الانفجاریة باستخدام تدریبات الأثقال بطریقة الصعود والھبوط وتأثیرھا في تحسین بعض المتغیرات البیوكینماتیكیة والأداء الفني لمھارة قفزة الیدین الأمامیة على جھاز منصة القفز الحدیثة
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من خلال ملاحظة الباحثتين الميدانية لمستوى الأداء الفني لمنتخب ناشئات القطر بالجمناستك لمهارة قفزة اليدين الأمامية على جهاز منصة القفز الحديثة لاحظن وجود مشكلة تكمن في ضعف هذا الأداء والذي يؤثر على بعض المتغيرات البيوكينماتيكية لهذه المهارة مما يؤدي إلى عدم أداء المهارة بالشكل الصحيح ، وتعزو الباحثتان ذلك الضعف إلى قلة الدفع بالرجلين والذراعين . لذا ارتأت الباحثتان إجراء هذا البحث الذي يهدف إلى تنمية القوة

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Publication Date
Wed Sep 25 2013
Journal Name
International Journal For Sciences And Technology
Synthesis, Characterization, And Antibacterial Activities Of Manganese (II),Cobalt(II), Copper(II) ,Iron (II), Nickel (II) And Cadmium(II) Mixed- Ligand Complexes Containing Amino Acid( L- Lysine) And 1,10-Phenanthroline
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The research includes the synthesis and identification of the mixed ligands complexes of M(II) Ions in general composition [M(Lyn)2(phen)] Where L- lysine (C6H14N2O2) commonly abbreviated (LynH) as a primary ligand and 1,10-phenanthroline(C12H8N2) commonly abbreviated as "phen," as a secondary ligand . The ligands and the metal chlorides were brought in to reaction at room temperature in ethanol as solvent. The reaction required the following molar ratio [(1:1:2) (metal): phen:2 Lyn -] with M(II) ions, were M = Mn(II),Cu(II), Ni(II), Co(II), Fe(II) and Cd(II). Our research also includes studying the bio–activity of the some complexes prepared against pathogenic bacteria Escherichia coli(-),Staphylococcus(-) , Pseudomonas (-), Bacillus (-)

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conf. Series
Composition, Characterization and Antibacterial activity of Mn(II), Co(II),Ni(II), Cu(II) Zn(II) and Cd(II) mixed ligand complexes Schiff base derived from Trimethoprim with8- Hydroxy quinoline
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New Schiff base ligand 2-((4-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin- 2-ylimino) (phenyl)methyl)benzoic acid] = [HL] was synthesized using microwave irradiation trimethoprim and 2-benzoyl benzoic acid. Mixed ligand complexes of Mn((ІІ), Co(ІІ), Ni(ІІ), Cu(ІІ), Zn(ІІ) and Cd(ІІ) are reacted in ethanol with Schiff base ligand [HL] and 8-hydroxyquinoline [HQ] then reacted with metal salts in ethanol as a solvent in (1:1:1) ratio. The ligand [HL] is characterized by FTIR, UV-Vis, melting point, elemental microanalysis (C.H.N), 1H-NMR, 13C-NMR, and mass spectra. The mixed ligand complexes are characterized by infrared spectra, electronic spectra, (C.H.N), melting point, atomic absorption, molar conductance and magnetic moment me

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Synthesis and characterization of 4-(((3-mercapto-5-phenyl-4H-1,2,4-triazole-4-yl)imino)methyl)-2-methoxyphenol and its complexes with Zr(IV), Cd(II) and Sn(II) ions
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A series of coordination compounds of Zr(IV), Cd(II) and Sn(II) ions with 4-(((3-mercapto-5-phenyl-4H-1,2,4-triazole-4-yl)imino)methyl)-2-methoxyphenol, as a ligand has been successfully prepared in alcoholic medium. The prepared complexes were characterized quantitatively and qualitatively by using: elemental analysis CHNS, FT-IR spectroscopy, UV-visible spectroscopy, 1H and 13CNMR, atomic absorption measurements, magnetic susceptibility, thermal analysis)TG and DTG) and conductivity measurements. This ligand coordinates as a bidentate that to the metal ions through sulphur and nitrogen of (azomethine group) atoms. According to the spectral data, Cd(II)- and Sn(II)-complexes have coordination of 6 with octahedral geometry while the Zr(I

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Synthesis and characterization of VO(II), Cr(III),Mn(II), Fe(II),Zn(II),Cd(II),Hg(II) and UO2(VI) complexes with ligands containing (ONO) and (ON) donor set atoms
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A new Schiff base o-hydroxybenzylidene-1-phenyl-2,3-dimethyl-4-amino-3-pyrazolin-5-on (HL) ,have been prepared and characterization.(HL) has been used as a chelating ligand to prepare a number of metal complexes VO(II) ,Cr(III) ,Mn(II),Fe(II),Hg(II) and UO2(II) .and mixed ligands complexes have been prepared between o-hydroxybenzylidene-1-phenyl-2,3-dimethyl-4-amino-3-pyrazolin-5-on and 8- hydroxy quinoline with VO(II),Zn(II),Cd(II), Hg(II) and UO2(II) the prepared complexes were isolated and characterized by (FT-IR)and (UV-Vis) spectroscopy. Elemental analysis (C.H.N) Chloride contents, Flame atomic absorption technique. in addition to magnetic susceptibility and conductivity measurement. Molar ratio measurement in solution gave comparabl

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and characterization Studies of Metal Complexes with Schiff base derived from 4-[5-(2-hydoxy-phenyl)-[1,3,4-oxadiazol-2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one
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New metal complexes of the ligand 4-[5-(2-hydoxy-phenyl)-[1,3,4- oxadiazol -2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one (L) with the metal ions Co(II), Ni(II), Cu(II) and Zn(II) were prepared in alcoholic medium. The Schiff base was synthesized through condensate of [4-antipyrincarboxaldehyde] with[2-amino-5-(2-hydroxy-phenyl-1,3,4- oxadiazol] in alcoholic medium . Two tetradentate Schiff base ligand were used for complexation upon two metal ions of Co2+, Ni2+, Cu2+ and Zn2+ as dineucler formula M2L2.4H2O. The metal complexes were characterized by FTIR Spectroscopy, electronic Spectroscopy, elemental analysis, magnetic susceptidbility measurements, and also the ligand was characterized by 1H-NMR spectra, and m

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Publication Date
Sat Jan 01 2022
Journal Name
Egyptian Journal Of Chemistry
Structural, Characterization and Biological Activity of New Ligand N-(Pyrimidin-2-Yl Carbamothioyl) Acetamide and Its Complexes With (VO(II), Mn (II), Cu (II), Zn (II), Cd (II) and Hg (II)
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New ligand of N-(pyrimidin-2-yl carbamothioyl)acetamide was synthesized and its complexes with (VO(II), Mn (II), Cu (II), Zn (II), Cd (II) and Hg (II) are formed with confirmation of their structures on the bases of spectroscopic analyses. Antimicrobial activity of new complexes are studied against Gram positive S. aureus and Gram negative E. coli, Proteus, Pseudomonas. The octahedral geometrical structures are proved depending on the outcomes from the preceding procedures. Keywords: pyrimidin-2-amine, acetyl isothiocyanate, complexes, Antimicrobial activity

Publication Date
Tue Jun 07 2022
Journal Name
Egyptian Journal Of Chemistry
Structural, characterization and biological activity of new ligand N-(pyrimidin-2-yl carbamothioyl) acetamide and its complexes with (VO(II), Mn (II), Cu (II), Zn (II), Cd (II) and Hg (II)
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New ligand of N-(pyrimidin-2-yl carbamothioyl)acetamide was synthesized and its complexes with (VO(II), Mn (II), Cu (II), Zn (II), Cd (II) and Hg (II) are formed with confirmation of their structures on the bases of spectroscopic analyses. Antimicrobial activity of new complexes are studied against Gram positive S. aureus and Gram negative E. coli, Proteus, Pseudomonas. The octahedral geometrical structures are proved depending on the outcomes from the preceding procedures

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Publication Date
Sun Mar 04 2018
Journal Name
Iraqi Journal Of Science
Assessment of ISNAG fluorimeter (Total fluorescence measurements at+ 90° & - 90° using four solar cell on each side for 100mm distance at 2mm path length) with well-known fluorescent molecules via CFIA
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Two well-known fluorescent molecules: fluorescein sodium salt (FSS) and 2,7-dichloro fluorescein (DCF) were tried to prove the efficiency, trustability and repeatability of ISNAG fluorimeter by using discrete and continuous flow injection analysis modes.A linear range of 0.002-1 mmol/L for FSS and 0.003-0.7 mmol/L was for DCF, with LOD 0.0018 mmol/L and 0.002 mmol/L for FSS and DCF respectively, were obtained for discrete mode of analysis. While the continuous mode gave a linear range of 0.002-0.7 mmol/L and 0.003-0.5 mmol/L for FSS and DCF respectively, the LOD were 0.0016mmol/L and 0.0018 mmol/L for FSS and DCF respectively. The results were compared with classical method at variable λex for both fluorescent molecules at 95

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