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

In this current work, Purpose; to clearly the fundamental idea for constructing a design and
investigation of spur gear made of composite material its comes from the combination of (high
speeds, low noise, oil-les running, light weight, high strength, and more load capability)
encountered in modern engineering applications of the gear drives, when the usual metallic gear
cannot too overwhelming these combinations.
An analyzing of stresses and deformation under static and dynamic loading for spur gear tooth
by finite element method with isoparametric eight-nodded in total of 200 brick element with 340
nods in three degree of freedom per node was selected for this analysis. This is responsible for the
catastropic fa

Electrochemical machining is one of the widely used non-conventional machining processes to machine complex and difficult shapes for electrically conducting materials, such as super alloys, Ti-alloys, alloy steel, tool steel and stainless steel.  Use of optimal ECM process conditions can significantly reduce the ECM operating, tooling, and maintenance cost and can produce components with higher accuracy. This paper studies the effect of process parameters on surface roughness (Ra) and material removal rate (MRR), and the optimization of process conditions in ECM. Experiments were conducted based on Taguchi’s L9 orthogonal array (OA) with three process parameters viz. current, electrolyte concentration, and inter-electrode gap. Sig

This research consists of two parts, the first part concern with analyzing the collected data of BOD and COD values in discharge waste water from Al-Dora refinery during 2010 to find the relationship between these two variables The results indicates that there is a high correlation between BOD and COD when using a natural logarithm model (0.86 ln(COD)) with correlation coefficient of 0.98. This relationship is useful in predicting the BOD value using the COD value. The second part includes analyzing collected data from the same site in order to find a relationsip between BOD and other parameters COD, Phenol(phe), Temperature(T), Oil, Sulphat(SO4),pH and Total dissolved solids( TDS) discharged from the refinery. The results indicated that th

This research consists of two parts, the first part concern with analyzing the collected data of BOD and COD values in discharge waste water from Al-Dora refinery during 2010 to find the relationship between these two variables The results indicates that there
is a high correlation between BOD and COD when using a natural logarithm model (0.86 ln(COD)) with correlation coefficient of 0.98. This relationship is useful in predicting the BOD value using the COD value. The second part includes analyzing collected data from the same site in order to find a relationsip between BOD and other parameters COD, Phenol(phe), Temperature(T), Oil, Sulphat(SO4),pH and Total dissolved solids( TDS) discharged from the refinery. The results indicated

In this work, varying compositions of SiO₂ micro filler were added
with the Polyvinyl Chloride (PVC) and samples have been prepared
using film casting technique. The results have been analyzed and
compared for PVC samples with (1 wt%, 3 wt%, 5 wt% and 10 wt%)
SiO2 micro filler. Mechanical characteristics such as tensile strength,
elongation at break and Young`s modulus were measured for all the
samples, where the tensile strength was increased from 8.39 Mpa for
purified PVC to 16 Mpa for 3% SiO₂/PVC composite. Also, thermal
conductivity measurement values illustrated that composite materials
have a good thermal insulation at 10 wt. %, thermal conductivity was
decreased from 0.1684 W/m.