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تأثير اخلاقيات الاعمال في فاعلية تقارير محاسبة المسؤولية في ظل تباين ثقافة الوحدة الاقتصادية:دراسة استطلاعية على عينة من المحاسبين في الشركات الصناعية العراقية
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هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها باستخدام البرنامج الاحصائي(SPSS)، وتم التوصل الى مجموعة من النتائج والتي ابرزها : وجود علاقة ارتباط وتأثير موجبتان ومعنويتان

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Improved throughput of Elliptic Curve Digital Signature Algorithm (ECDSA) processor implementation over Koblitz curve k-163 on Field Programmable Gate Array (FPGA)
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            The widespread use of the Internet of things (IoT) in different aspects of an individual’s life like banking, wireless intelligent devices and smartphones has led to new security and performance challenges under restricted resources. The Elliptic Curve Digital Signature Algorithm (ECDSA) is the most suitable choice for the environments due to the smaller size of the encryption key and changeable security related parameters. However, major performance metrics such as area, power, latency and throughput are still customisable and based on the design requirements of the device.

The present paper puts forward an enhancement for the throughput performance metric by p

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Faber Polynomial Coefficient Estimates for Subclass of Analytic Bi-Bazilevic Functions Defined by Differential Operator
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In this work,  an explicit formula for a class of Bi-Bazilevic univalent functions involving differential operator is given, as well as the determination of upper bounds for the general Taylor-Maclaurin coefficient of a functions belong to this class, are established Faber polynomials are used as a coordinated system to study the geometry of the manifold of coefficients for these functions. Also determining bounds for the first two coefficients of such functions.

         In certain cases, our initial estimates improve some of the coefficient bounds and link them to earlier thoughtful results that are published earlier.

 

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New 2-amino-5-chlorobenzothiazole Derivatives Containing Different Types of Heterocyclic as Antifungal Activity
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Nine new compounds of 2-amino-5-chlorobenzothiazole derivatives were synthesized. These new compounds were formed through the reaction of 2-amino-5-chlorobenzothiazole 1 with ethyl chloroacetate and KOH, which gave an ester derivative 2, followed by refluxing compound 2 with hydrazine hydrate to afford hydrazide derivative 3. The reaction of compound 3 with CS2 and KOH gave 1,3,4-oxadiazole-2-thiol derivative 4, and then the reaction of compound 2 with thiosemicarbazide to produce compound 5  then treated it with 4%NaOH led to ring closure to provide 1,2,4-triazole-3-thiol derivative

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Influence of the Different Carbon and Nitrogen Sources on the Production of Biodiesel by Oleaginous Fungi Aspergillus terreus, Aspergillus fumigatus
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In the present study, the growth and total lipid contents of two oleaginous fungal isolates Aspergillus terreus, Aspergillus fumigatus were compared in different nitrogen and organic carbon sources.  Artificially the fungi were cultured on media consisting of various mono- or di- or polysaccharides and  peptone or yeast extract as elementary sources for carbon and nitrogen, respectively. Media containing sucrose /yeast extract or glucose/ yeast extract were the most effective for lipid production from fungal, during  two weeks  incubation period, the highest biomass of dry weight was (19.6 , 18.8) g / L , (25.8 , 30.5) g /L  and  lipid yield (1, 0.97 )g/L, (0.65, 0.65) g/ L for two isolates Aspergillus terreus

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Isolation and Identification of Fungi from Clinical Samples of Diabetic Patients and Studying the Anti-Fungal Activity of Some Natural Oils on Isolated Fungi
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Isolation of fungi was performed from February to July, 2019. One hundred clinical specimens were collected from King Abdullah Hospital (KAH) Bisha, Saudi Arabia. Samples were collected from twenty patients of different ages (30 - 70 years old) ten males and ten females. The samples were collected from patients with the two types of diabetics. Specimens included blood, hair, nail, oral swabs and skin.  Specimens were inoculated on Sabourauds Dextrose agar containing chloramphenicol. Thirteen fungal species were isolated and identified. The isolated species were: Aspergillus flavus, A. niger, A. terrus, A. nidulans, A. fumigatus, Candida albicans, C. krusei, C. parapsilosis, C. Tropicalis, Curvularia lunata, Fusarium solani, Penicill

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Publication Date
Sun Dec 24 2017
Journal Name
Iraqi Journal Of Laser
All Fiber Chemical Liquids Refractive Index Sensor Based on Multimode Interference
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A simple all optical fiber sensor based on multimode interference (MMI) for chemical liquids sensing was designed and fabricated. A segment of coreless fiber (CF) was spliced between two single mode fibers to buildup single mode-coreless-single mode (SCS) structure. Broadband source and optical signal analyzer were connected to the ends of SCS structure. De-ionized water, acetone, and n-hexane were used to test the performance of the sensor. Two influence factors on the sensitivity namely the length and the diameter of the CF were investigated. The obtained maximum sensitivity was at n-hexane at 340.89 nm/RIU (at a wavelength resolution of the optical spectrum analyzer of 0.02 nm) when the diameter of the CF reduced from 125 μm to 60 μ

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use the Style of the Activity Based Cost time Drivine (TDABC) and its Impact on the Untapped Resources: Empirical study in the General Company for Textile Industries - Wasit
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   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SYNTHESIS OF THE NEW NAPROXEN SELECTIVE ELECTRODE BASED ON IMPRINTED POLYMER USING DIFFERENT MONOMERS AND ITS DETERMINATION AT PHARMACEUTICAL PREPARATION: SYNTHESIS OF THE NEW NAPROXEN SELECTIVE ELECTRODE BASED ON IMPRINTED POLYMER USING DIFFERENT MONOMERS AND ITS DETERMINATION AT PHARMACEUTICAL PREPARATION
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ABSTRACT

Naproxen(NPX) imprinted liquid electrodes of polymers are built using polymerization precipitation. The molecularly imprinted (MIP) and non imprinted (NIP) polymers were synthesized using NPX as a template. In the polymerization precipitation involved, styrene(STY) was used as monomer, N,N-methylenediacrylamide (N,N-MDAM) as a cross-linker and benzoyl peroxide (BPO) as an initiator. The molecularly imprinted membranes and the non-imprinted membranes were prepared using acetophenone(AOPH) and di octylphathalate(DOP)as plasticizers in PVC matrix. The slopes and detection limits of the liquid electrodes ranged from)-18.1,-17.72 (mV/decade and )4.0 x 10-

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The semantics of terms in terms of inclusiveness when Imam Ibn Hajar al-Askalani (d. 852 e) in his book Fath al-Bari: Door of worship - Practical models
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Praise be to Allaah.
My research has included the following: The field of application of semantics when fundamentalists are the book and the Sunnah. Imam Ibn Hajar agreed with the majority of fundamentalists that what is meant from the year (one word denotes one side on two things onwards), and agreed that the significance of the year specific to the rest of its members is not a definite and definite formulas of the public has the singular known as (the) Astragharism, and the plural known as ( The nationality stating that dumping, pluralism is defined as (add), and nakra, if it occurs in the context of the condition, denial and prohibition, the names of the condition, the connected names, and the word (all - all). And the year in whic

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Laboratory Study for Biodegradation of Oxymatrine Insecticide by Single and Mixed Cultures of Fungi Isolated from Agriculture Soils in Basrah Governorate, Iraq
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This study focuses on the biodegradation of oxymatrine insecticide by some soil fungi isolated from four agriculture stations. The results showed that the highest degradation rate 94.66% was recorded by Ulocladium sp. at 10 days and A. niger recorded the lowest degradation rate 45.86%, while at 20 days Ulocladium sp. also showed the highest degradation rate 94.98% and the lowest degradation rate reached to 82.49% with A.niger. The mix (Exerohilum sp.+Ulocladium sp.) recorded the highest degradation rate of oxymatrine insecticide 90.22%, 88.51%, 85.34%  at 4, 8 and 12 ppm.The use of mixed isolates enhanced the biodegradation process. There is no study of oxymatrine biodegradation

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