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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
Tue Jan 08 2019
Journal Name
Lubricants
Influence of Sample Mixing Techniques on Engine Oil Contamination Analysis by Infrared Spectroscopy
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For the most reliable and reproducible results for calibration or general testing purposes of two immiscible liquids, such as water in engine oil, good emulsification is vital. This study explores the impact of emulsion quality on the Fourier transform infrared (FT-IR) spectroscopy calibration standards for measuring water contamination in used or in-service engine oil, in an attempt to strengthen the specific guidelines of ASTM International standards for sample preparation. By using different emulsification techniques and readily available laboratory equipment, this work is an attempt to establish the ideal sample preparation technique for reliability, repeatability, and reproducibility for FT-IR analysis while still considering t

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Publication Date
Sun Jul 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Hard palate bone density and thickness determination using CT scan and their relationships with body compositions measured by bioelectrical impedance analysis for Iraqi adult sample
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Background: This study was conducted to evaluate the hard palate bone density and thickness during 3rd and 4th decades and their relationships with body mass index (BMI) and compositions, to allow more accurate mini-implant placement. Materials and method: Computed tomographic (CT) images were obtained for 60 patients (30 males and 30 females) with age range 20-39 years. The hard palate bone density and thickness were measured at 20 sites at the intersection of five anterioposterior and four mediolateral reference lines with 6 and 3 mm intervals from incisive foramen and mid-palatal suture respectively. Diagnostic scale operates according to the bioelectric impedance analysis principle was used to measure body weight; percentages of body fa

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Publication Date
Fri Apr 16 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Awareness of the concepts of the green economy among the student-teacher at the College of Education for Pure Sciences - Ibn al-Haytham in Iraq
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Publication Date
Thu Dec 02 2021
Journal Name
International Journal Of Interactive Mobile Technologies
The Impact of Teaching by Using STEM Approach in The Development of Creative Thinking and Mathematical Achievement Among the Students of The Fourth Scientific Class.
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The research aims to know the impact of science, technology, engineering, and mathematics education on both creative thinking and mathematical achievement. To achieve it, the two researchers followed the quasi-experimental approach with an experimental design for two groups, one experimental and the other a control. The research sample consisted of (32) female students from the fourth scientific grade in Al-Intisar Preparatory School for Girls/ AlRasafa, First Directorate. The sample was chosen intentionally and was divided into two groups: a control group studying by the traditional method, their number (16), and an experimental group that applied the STEM approach, their number also (16). There was parity between the two research groups i

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Publication Date
Sat Apr 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Irisin in End Stage Renal Disease on Hemodialysis
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Irisin is a myokine that controls energy metabolism by making adipose tissue brown. The present goal in doing this research was to determine how irisin concentration relates to other biochemical markers of disease. Hemodialysis (HD) for chronic kidney failure. The study included 30 individuals with end-stage renal disease on HD and 30 healthy subjects as the control group. The ages of all patients and the control group ranged from (25 to 60) years. The excluded criteria included patients with viral hepatitis and diabetes. Serum irisin concentration and the level of fasting serum glucose (FSG), urea, creatinine (Cr), total protein (TP), albumin (Alb), albumin to creatinine ratio (ACR), total cholesterol (TC), alanine aminotransferase (ALT),

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Epidemiological Study of Viral Hepatitis/ Chibayish Marsh Reality in Iraq
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Total of 170 samples were collected from Al-Chibayish Marsh reality in Dhi-Qar governorate southern of Iraq to study the epidemology of viral hepatitis in these areas and to detect the type of hepatitis viruses which include A ,B,C,D .The percentage of hepatitis A was 1.17% and most of them below age of ?10 (66.6%) while infection with hepatitis B account 5.29% and includes all age groups. There was no detected cases of hepatitis C,D. The laboratory study showed that the incidence of hepatitis B higher in male (4.11%) compared to female ( 2.35%)

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Publication Date
Tue Dec 18 2018
Journal Name
14th Lisbon International Conference On Agricultural, Biological, Environmental And Medical Sciences (labems-18)
Anatomical Study of Species Ipomoea carnea Jacq. (Convolvulaceae) in Iraq
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The current study included the collection of soft samples for Ipomoea carnea Jacq. The anatomical properties of the leaf, which included the characteristics of the surface epidermis, the vertical section of the leaf, the transverse section of the petiole, the pedicel and the indumentum, as well as the study of leaf venation, were examined

Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Investigation and Study of Photonic Current Rate in Bremsstrahlung process
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In this paper, we investigate and study quantum theoretical of quark-gluon interaction modeling in QGP matter formatted. In theoretical modeling, we can use a flavor number, strength coupling, critical energy Tc = 190 MeV, system energy (400-650)MeV, fugacity of quark and gluon, and photon energy in range of 1-10 GeV parameter to calculation and investigation spectrum of photon rate. We calculation and study the photon rate produced through bremsstrahlung processes from the stable QGP matter. The photon rate production from cg → dgy systems at bremsstrahlung processes are found to be increased with increased fugacity, decreased strength coupling, decreased the photons energy and temperature of system. The photons rate in cg → dgy is inc

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Experimental Study of Hybrid Solar Air Conditioning System in Iraq
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In this paper, an experimental study of the thermal performance for hybrid solar air conditioning system was carried out, to investigate system suitability for the hot climate in Iraq. The system consists of vapor compression unit combined with evacuated tube solar collector and liquid storage tank. A three-way valve was installed after the compressor to control the direction flow of the refrigerant, either to the storage tank or directly to the condenser. The performance parameters were collected by data logger to display and record in the computer by using LabVIEW software. The results show that the average coefficient of performance of hybrid solar air conditioning system (R=1) was about 2.42 to 2.77 and the average p

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Publication Date
Tue May 03 2022
Journal Name
Iraqi Journal Of Science
Study of Some Characteristics in Dielectric Barrier Discharge (DBD) System
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In this present paper, an experimental study of some plasma characteristics in dielectric barrier discharge (DBD) system using several variables, such as different frequencies and using two different electrodes metals(aluminium (Al) and copper (Cu)), is represented. The discharge plasma was produced by an AC power supply source of 6 and 7 kHz frequencies for the nitrogen gas spectrum and for two different electrodes metals(Al and Cu). Optical emission spectrometer was used to study plasma properties (such as electron temperature ( ), electron number density ( ), Debye length ( ), and plasma frequency ( )). In addition, images were analysed for the plasma emission intensity at atmospheric air pressure.