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

Background: Autism spectrum disorder (ASD) is characterized by impairments in social interaction and communication, restricted patterns of behavior, and unusual sensory sensitivities. Saliva may provide an easily accessible sample for analysis. Some salivary constituents levels altered in adolescents with ASD including antioxidants . This study aimed to investigate salivary physicochemical characteristic in relation to oral health status among adolescent with ASD. Materials and methods: Two groups were included in this study: forty institutionalized autistic adolescents and forty apparently healthy school adolescents with age range (12-15 years old, only males) selected randomly from Baghdad. Each group subdivided into two groups according

The study searches for the possibility of using duckweed Lemna spp. to reduce the concentration of heavy metals (zinc and iron) in the wastewater of Baghdad by culturing two different densities of the plant with a fresh weights 5 and 10 g/l and without the plant under optimum uncontrolled conditions. The result showed that there was a significant differences at the possibility level of (p? 0.05) for the three treatments, as the highest percentages for zinc removal in the second day for the plant treatment of 5 g/l were 66.40%, while the highest percentage of iron removal were in the tenth days for the plant treatment 10 g/l were 80 %, and noticed that the increase of the heavy metals concentrations accumulated in the plant after bei

The effect of ethanol and methanol solvent, and their mixture has been studied on the absorption and fluorescence spectra of laser dye Rhodamine B at concentration of (10-4) Molar at room temperature. The molar absorption coefficient has been determined for mixture which was (3.223) at wave number (18181.8 cm-1), Also the Quantum Efficiency of the two solvents (ethanol and methanol) and their mixture have been calculated ,which was for mixture spectrum (38.94%) and it was larger comparing with other and solvents. The characteristics of spectrum has been determined by calculating (??) of absorption spectrum for the solvents and its mixture at maximum wave number ( ) cm-1 depending on solvent polarity and the transitions between molecular ene

Background:Periodontal diseases and dental caries are the most common oral diseases, but they can be adequately prevented by adopting a specific health behavior and plaque control.The study was carried out to determine and compare oral health status; it included both caries experience, gingival health and oral hygiene behavior betweenfirst and fifth yearsof Al-Mustansiriyahdental students. Materials and methods: Total sample of the study consisted of 50 students at first year (25 males, 25 females)and 60 students at fifth year (30 males, 30 females). Plaque andgingival indices,dental caries indices (DMFS and DMFT) wererecorded to evaluateoral health status for each student. Further questionnaires were given to evaluate different oral hyg

The importance of research lies in the school administration and that the school is the main cell of the educational system and its ultimate goal, and therefore modern education requires the presence of sophisticated leaders represented in educational administration at various levels. Administrative leaderships and the two researchers' belief that the institution’s ability and success or failure depend on a special type of leader who is highly effective and efficient, directing workers ’behavior towards creativity and achievement in order to achieve the goals of the institution in serving the educational bodies, increasing the effectiveness of leadership and developing the creative behavior of secondary school principals in

The study sought to identify the attitudes of PhD students towards establishing the field of educational administration. The study followed the descriptive survey method. The questionnaire was used to collect information from the study community consisting of (95) male and female students in the department of educational administration and Planning. Among the most important results about students ’attitudes towards establishing the educational administration field are the following: 1) identifying the necessity of establishing the educational administration field. 2) Encouraging students to attend seminars and scientific conferences in Islamic rooting. 3) there are no statistically significant differences in the attitudes of doctoral s

During his tenure in Iraq, al-Hadjjaj bin Yusif undertook administrative and economic reforms as well as linguistic reform.

The efforts exerted by Abu al-Aswad al-Dawali to control the reading of the Holy Quran were not sufficient, so the melody and error continued and became more pronounced, especially since the letters were written until then without any distinguishing features.

Al- Hadjjaj bin Yusuf realized the seriousness of the continuation of these errors and what he talked with the days of the causes of division and disagreement between the Muslim community ordered his book to put these suspicious characters marks was at the head of the book Nasr bin Asim and Yehi bin Muammar

Abstract

were determine the problem of current research to answer the  question on the consciousness of the Ministry of Agriculture to adopt Staffing  strategy and identify the shortcomings  as the independent variable, represented by the three dimensions (recruitment , selection, placement) and its impact on high performance, as  dependent   variable is described  in  four dimensions (leadership, strategy, structure and processes, culture), in this research were  Used  analytical descriptive  style . This research aims to identify the correlation and impact  of Staffing strategy at high-performance in Ministry of Agriculture , To clarify the relationship between

Periodontitis is a chronic inflammatory disease resulted from aggravated immune response to a dysbiotic subgingival microbiota of a susceptible host. Consequences of periodontitis are not only limited to the devastating effect on the oral cavity but extends to affect general health of the individual and also exerts economic burdens on the health systems worldwide. Despite these serious outcomes of periodontitis; however, they are avoidable by early diagnosis with proper preventive measures or non-invasive interventions at earlier stages of the disease. Clinically, diagnosis of periodontitis could be overlooked due to certain limitations of the conventional diagnostic methods such as periodontal charting and radiographs. Utilization of re