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 ability of four local fungal isolates for extracellular laccase production has been tested with five grams 1:1(w/v) humidified sawdust as substrate in mineral salt medium. After 21 day of incubation at 25±1 ? C and using one mycelial plug (5mm), higher level of laccase activity (0.15U/ml) and specific activity (15U/mg) were observed by Pleurotus ostreatus in comparison with other fungal isolates. The results of optimum conditions for laccase production from selected isolate showed that, the maximum laccase activity (0.55U/ml) and specific activity (55U/mg) were obtained at moisture ratio 1:3 (w/v), using 3 mycelial plugs (5 mm), after 15 days incubation period at 25±1 ? C. The results of phenol degradation by crud laccase revealed th

The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

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

And whoever follows his guidance until the Day of Judgment. As for what follows: Islamic law commands Muslims to unite, reject disagreement, and not dispute, and to spread the spirit of tolerance and love among them. God Almighty said: “And hold fast to the rope of God all of you and do not become divided, and remember the favor of God upon you when you are enemies and He has joined your hearts.” So, by His grace, you became brothers (1), and He said: (And You will be like those who became divided and disagreed after the clear proofs had come to them. It is they - for them is a great punishment.) (2

Endothelin-1 (ET-1) is a potent vasoconstrictor hormone that has been identified as an important factor
responsible for the development of cardiovascular dysfunctions. ET-1 exerts its vasoconstrictor activity
through two pharmacologically distinct receptors, ETA and ETB that are found in vascular smooth muscle
cells (VSMCs) and the vasodilator activity through an ETB receptor located on endothelial cells. This study
aimed to show the impact of 1µM L-arginine (LA), 100µM tetrahydrobiopterin (BH4), and their combined
effect on ET-1 activity in both lead-treated and lead-untreated rat aortic rings. This means, investigating how
endothelial dysfunction reverses the role of nitric oxide precursor and cofa

Hair is an excellent indicator for abnormal concentration of toxic elements , In this study a random samples from girls hair of 12 cm long were irradiated by a flux of neutrons (4x10^ n/ cm^.s) obtained from an Am-Be neutron source of 5-Ci activitity . The y-ray activity measurements were carried out by using a " 5x5 " well- type Nal (Tl) detector. The study indicates clearly that the maximum concentration of elements was at about 7 cm hair length.

Terrestrial Laser Scanning (TLS) can be used to detect damage and analyze volumetric changes in large structural test specimens. Compared to traditional imaging and surface analysis methods, the primary reason for using 3D scanning is the difficulty of attaching targets to towers of varying heights, as well as the fact that some towers are covered with insulating materials that obscure key landmarks. In addition, the large number of incoming and outgoing pipes and stairs attached to the towers further complicates traditional assessment methods. This research focuses on assessing the damage to the three refining towers at the Baiji Refinery facility. Scanning was performed using a 3D laser scanner with HDR color imaging, capturing da

In this paper, we propose a new and efficient ferroelectric nanostructure metal oxide lithium niobate [(Li1.075Nb0.625Ti0.45O3), (LNTO)] solid film as a saturable absorber (SA) for modulating passive Q-switched erbium-doped fiber laser (EDFL). The SA is fabricated as a nanocomposite solid film by the drop-casting process in which the LNTO is planted within polyvinylidene fluoride-trifluoroethylene [P(VDF-TrFE)] as host copolymer. The optical and physical characteristics of the solid film are experimentally established. The SA is incorporated within the cavity of EDFL to examine its capability for producing multi-wavelength laser. The experimental results proved that a multi-wavelength laser is produced, where stable four lines with central

يُعدّ الوجود احد أعمق المواضيع التي تناولها الفلاسفة على مرّ العصور، إذ يشتمل على تساؤلات حول الحياة والموت وغاية الوجود والحرية الإنسانية، وغيرها من التساؤلات التي نشأت مع نشوء الانسان. وقد لعب الفلاسفة، قديمهم وحديثهم، دورًا أساسيًا في إرساء دعائم الفكر الوجودي المعاصر؛ إلا أننا, مع ذلك, لا نستطيع إنكار دور الدين في التأثير على الفكر الفلسفي الوجودي بشكل عام. وقد انعكست أفكار الوجودية الفلسفية المعاصرة في

In this research prepare membranes pure silicon carbide (SiC) as well as gas Alloy (ammonia) and using a laser was leaked membrane of glass flooring. To Drasesh optical properties of membranes prepared depending on the technique (Swanepoel) and Adhrt results obtained in general increased permeability pure silicon membranes