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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Correlation of Neuroendocrine Differentiation with Neuroendocrine Cell Hyperplasia and Vascular Endothelial Growth Factor in Colorectal Adenocarcinoma
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Neuroendocrine differentiation has been mentioned in many cancers of non-neuroendocrinal organs, involving the gastrointestinal tract. In contrast, the correlation of focally diffused neuroendocrine differentiation in colorectal adenocarcinoma with neuroendocrine cell hyperplasia has not been somewhat reported. The objective of this research is to study the relationship between neuroendocrine cell hyperplasia and neuroendocrine differentiation in colorectal adenocarcinoma and to find the correlation of neuroendocrine differentiation and VEGF expression with clinicopathological parameters of colorectal adenocarcinoma. Methods employed in the current study were including eighty-one patients with colorectal cancer. Formalin fixed paraffin e

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Experimental Investigation of the Mechanical and Structural Properties of a Functionally Graded Material by Adding Alumina Nanoparticles Using A Centrifugal Technique
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In this work, functionally graded materials were synthesized by centrifugal technique at different
volume fractions 0.5, 1, 1.5, and 2% Vf with a rotation speed of 1200 rpm and a constant rotation time, T
= 6 min . The mechanical properties were characterized to study the graded and non-graded nanocomposites
and the pure epoxy material. The mechanical tests showed that graded and non-graded added alumina
(Al2O3) nanoparticles enhanced the effect more than pure epoxy. The maximum difference in impact strength
occurred at (FGM), which was loaded from the rich side of the nano-alumina where the maximum value was
at 1% Vf by 133.33% of the sample epoxy side. The flexural strength and Young modulus of the fu

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Semantics of the Russian Verbs of Destruction in Contemporary Linguistics: Семантический Анализ Глаголов Деструкции Русского Языка В Современной Лингвистике
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The article states that the Russian verbs of destruction belong to the lexical-semantic group of physical impact. They include verbs with the meaning of “damage” and “destroy”. It is emphasized that each of these groups is relatively independent; the cut line between them is fuzzy and arbitrary. It is postulated that when the object is completely destroyed, then the verb has the meaning of “destruction”,  and when the object is partially destroyed, then the  verb has the meaning of “damage”. It is this feature that individualizes the meaning of verbs. The study distinguishes between the groups and the nature of the object as- animate / inanimate. The object of the action of the “destruction” can only be inan

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Interleukin-1 Receptor Antagonist (IL-1RN) Gene Variable Number Tandem Repeats (VNTR) Polymorphism Association in men Infertility in Erbil City /Kurdistan Iraq
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The interleukin-1 family has multifaceted roles in men٫s reproductive syste. Out  of these is interleukin-1 receptor antagonist (IL-1RN) which exists in men gonads, and in case of infection and inflammatory process, its activity is increased.  The current study aims to verify a possible linkage of Variable Number Tandem Repeat (VNTR) polymorphism of the IL-1RN gene with human men infertility. The study groups enrolled included 100 infertile men and 100 fertile and healthy men. Their seminal fluids were subjected to analysis. Also peripheral blood samples were collected for the assessment or detection of polymorphic Variable Number  Tandem Repeats (VNTR) polymorphism of interleukin-1 receptor antagonist gene (IL-1RN). Two a

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Association between Allelic Variations of -174G/C Polymorphism of Interleukin-6 Gene and Chronic Kidney Disease-Mineral and Bone Disorder in Iraqi Patients
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This study designed to examine association between-174G/C polymorphism of interleukin-6 gene and phosphate, calcium, vitamin D3, and parathyroid hormone levels in Iraqi patient with chronic kidney disease on maintenance hemodialysis. Seventy chronic renal failure patients (patients group) and 20 healthy subjects (control group) were genotyped for interleukin-6 polymorphism and genotyping was performed by conventional polymerase chain reaction-restriction fragment length polymorphism. No significant differences in phosphate levels were observed in patients and control with different interleukin-6 genotypes. Control had non-significant differences in calcium levels, while patients with GG and CG genotypes displayed significant e

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Estimates Nonparametric In Multiple Regression Analysis Function (Gamma ,Beta)
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The use of non-parametric models and subsequent estimation methods requires that many of the initial conditions that must be met to represent those models of society under study are appropriate, prompting researchers to look for more flexible models, which are represented by non-parametric models                  

          In this study, the most important and most widespread estimations of the estimation of the nonlinear regression function were investigated using Nadaraya-Watson and Regression Local Ploynomial, which are one of the types of non-linear

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
مقارنة تأثیر جمع البیانات المختلفة زمنیاً مع نموذج الجاذبیة السلوكي في مدینة بغداد (حالة الدراسة دالة الإعاقة لرحلة العمل)
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As we know the transportation studies regarded as one of a very
important and difficult studies and one of its difficulties created from the
process of data updating therefore the researcher well facing many difficulties
to balancing between the old data on collecting new data.
The research present an opinion which is summarized by: can we use
the old data after we updated and used it as alternatives? Or the researcher
must collect new data to complete their research which indicate to the present
situation and some times they cant complete their studies because of the
security, economic, temporally difficulties.
The research used two kinds of data, the old data which belong to the
period (1998) and new data

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Formulas The command and its style in Surat Al-Ma’idah is a rhetorical fundamentalist study.: The command and its style in Surat Al-Ma’idah is a rhetorical fundamentalist study
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Research Summary :

      Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is a brief research that contained its two rudders the command and its Style in Surat Al-Ma’idah a fundamental rhetorical study, and the study clarified the meaning of imperative in both;  the Arabic  language and in the terminology of the fundamentalists and rhetoricians in a concise manner, and then indicated the imperative of the command , the true meaning, and the meanings interpretated as an  imperative form. I have mentioned some verses of Surat Al-Ma’idah, so what I have quot

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Digital Image Visual Communication in Internal Virtual Spaces between the Graphic Design and the Internal Design: وسام حسن هاشم - رغد منذر احمد
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The digital revolution had greatly affected the methods through which we communicate, starting from the basic concepts of the internet technology and the web content in addition to the important issues that concern the culture of the digital media, the internet governance and the variation in the digital age in general and the graphic and internal design in particular.
This research addresses an important topic that goes along with the scientific development in the field of the digital design, especially in the internal and graphic designs. This study consists of two sections: the first includes the problem of the study and the need for it. Starting from the problem of the research, there is no clear perception of the formal characte

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Crossref
Publication Date
Tue Sep 28 2021
Journal Name
Journal Of The College Of Education For Women
The Commonest Negative Behavioral Manifestations among Kindergarten Children in the Post-Terrorist Phase: شيماء حارث محمد , امل داود سليم
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Behavioral and emotional disorders represent one of the commonest problems facing children in particular and disturbing their parents and educators in general. This is because Iraqi people have long been living in difficult conditions and faced various terrorists’ operations, such as killing, destruction, robbery, and looting. Such operations are said to be one of the reasons that leads to the development of such disorders, and may negatively affect the psyche of the child and be reflected on his behavior as represented by playing with the IPad for hours, and suffering from nightmares. Accordingly, the current research aims to examine specifically the commonest negative behavioral disorders among kindergarten children during the post-t

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