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

The research tagged with the controversy of aesthetic interpretation between the sculptures and their titles in contemporary Iraqi sculpture, “Exhibition of Experiments in Contemporary Iraqi Sculpture as a Model”, and it is one of the new research that contributes to strengthening the critical path in the Iraqi fine movement, as the first chapter dealt with the research problem stemming from the question: What is the impact of the aesthetic hermeneutic controversy between the title and the title in contemporary Iraqi sculpture?, and do the titles of the sculptural works help to understand or enhance their contents?, The research objective included: To identify the controversy of the aesthetic interpretation of sculptures and their ti

0

The current investigation included study of leaf surface epidermis beside indumentum for the species Galium aparine L., G. ceratopodum Boiss, G. setaceum Lam., G. spurium L., and G. tricornatum Dandy, the study showed that paracytic type of stomatal complex is the only type occur in leaf. The indumentum compose of eglandular hairs vary in their apices, length and occurrence of different part of plant body

          In this paper, magnesium oxide nanoparticles (MgO NPS) have been prepared and characterized and its concentration effect has been studied on polymers surface (MgO NPS). The results showed that the degradation of poly methyl methacrylate increased when using such metal oxide. The results also showed that the metal oxide increased the degradation of poly methyl methacrylate. X-ray diffraction, scanning electron microscopy, atomic force microscopy were used to study the morphological characteristics and size of nano MgO particles analysis.  Films were prepared by mixing the different masses of MgO NPS (0.025, 0.05, 0.1, 0.2 and 0.4) % with a polymer solution ratio (W/V) 7 %. Photo-

Background: Fracture of different types of acrylic denture base is a common problem associated with dental prosthesis. Studies suggested that the repair strength may be improved by several means including surface treatment with chemical agents. The aim of the study was to evaluate the effect of surface treatment with acrybond-bonding agent and monomer on fractured denture base in respect to transverse, tensile and shear bond strength and evaluation of the mode of failure by light microscope. Materials and methods: Two hundred seventy specimens were prepared and divided into 3 groups according to the material used (regular conventional, rapid simplified and high impact) heat cure acrylic. The specimen in each groups were prepared specificall

In this study, we fabricated nanofiltration membranes using the electrospinning technique, employing pure PAN and a mixed matrix of PAN/HPMC. The PAN nanofibrous membranes with a concentration of 13wt% were prepared and blended with different concentrations of HPMC in the solvent N, N-Dimethylformamide (DMF). We conducted a comprehensive analysis of these membranes' surface morphology, chemical composition, wettability, and porosity and compared the results. The findings indicated that the inclusion of HPMC in the PAN membranes led to a reduction in surface porosity and fiber size. The contact angle decreased, indicating increased surface hydrophilicity, which can enhance flux and reduce fouling tendencies. Subsequently, we evaluated the e

Abstract. The main technique for removing bacteria from water for various applications is chemical disinfection. However, this method has many disadvantages such as producing disinfectant by-products (DBPs), biofilm formation and either rendering the water unpotable (at high residual disinfection) or leaving a potential for lethal diseases such as Cholera (if the residual disinfection is too low). Recently, a process was developed for continuous removal of bacteria from water using the principle of froth flotation through compressed air only without any chemicals (Hassan, 2015). This work examines the extent to which chemical free froth flotation can purify drinking water. The experiments were carried out using two flotation columns