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The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
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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 aims to demonstrate the role of accounting culture values ​​in maximizing financial performance for a sample of Iraqi banks (75) questionnaires were distributed to a sample of managers, members of the board of directors, and workers in the Iraqi banking sector under investigation, of which (72) were valid for measurement, as three private banks were selected (International Islamic Bank, Iraqi Commercial Bank, Gulf Commercial Bank), and a test was conducted The hypotheses of the study using a set of statistical methods by relying on the statistical package program (SPSS), and the research concluded that the values ​​of cultural accounting have a role in maximizing financial performance in banking institutions, and the research recommends the need to deepen the values ​​of accounting culture through publications and small brochures to demonstrate their importance For cadres in banks and for its positive results, especially financial aspects (financial performance) in order to establish the values ​​of the accounting culture they have for practicing at work.

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Peak to Average Power Ratio Reduction of OFDM Signals Using Clipping and Iterative Processing Methods
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One of the serious problems in any wireless communication system using multi carrier modulation technique like Orthogonal Frequency Division Multiplexing (OFDM) is its Peak to Average Power Ratio (PAPR).It limits the transmission power due to the limitation of dynamic range of Analog to Digital Converter and Digital to Analog Converter (ADC/DAC) and power amplifiers at the transmitter, which in turn sets the limit over maximum achievable rate.

        This issue is especially important for mobile terminals to sustain longer battery life time. Therefore reducing PAPR can be regarded as an important issue to realize efficient and affordable mobile communication services.

   

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Publication Date
Fri Oct 01 2021
Journal Name
International Journal Of Geomate
NONLINEAR SIMULATION ANALYSIS OF TAPERED REINFORCED CONCRETE COLUMN (SOLID AND HOLLOW) BEHAVIOR UNDER AXIAL LOAD
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Publication Date
Fri May 21 2021
Journal Name
Journal Of Physics: Conference Series
Metal Complexes of Multidentate N2S2 Heterocyclic Schiff-base Ligands;Formation, Structural Characterisation and Biological Activity
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The synthesis of ligands with N2S2 donor sets that include imine, an amide, thioether, thiolate moieties and their metal complexes were achieved. The new Schiff-base ligands; N-(2-((2,4-diphenyl-3-azabicyclo[3.3.1]nonan-9-ylidene)amino)ethyl)-2-((2-mercaptoethyl)thio)-acetamide (H2L1) and N-(2-((2,4-di-p-tolyl-3-azabicyclo[3.3.1]nonan-9-ylidene)amino)ethyl)-2-((2-mercaptoethyl)thio) acetamide (H2L2) were obtained from the reaction of amine precursors with 1,4-dithian-2-one in the presence of triethylamine as a base in the CHCl3 medium. Complexes of the general formula K2[M(Ln)Cl2], (where: M = Mn (II), Co(II) and Ni(II)) and [M(Ln)], (where: M = Cu(II), Zn(II) and Cd(II); n =1-2, expect [Cu(HL2)Cl]) were isolated. The entity of ligands and

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of instructional intervention program upon women's psychological health status who undergo chemotherapy after mastectomy
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Objective(s): To determine the impact of instructional intervention program upon psychological health status for
women who undergo chemotherapy after mastectomy
Methodology: The sample consisted of (100) women, (50) considered as study group, and another (50) the control
group. A pre test was done for both groups (study and control), and then the study samples were exposed to an
instructional intervention and three-dimensional post tests and the length of time between each test 21 days in
the Institute and Hospital of Radiation and Nuclear Medicine. The questionnaire composed of three parts, first,
demographic information; include (age, educational level, type of family, occupation, marital status, and adequacy
of mo

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Publication Date
Mon Jun 30 2025
Journal Name
Basrah Journal Of Agricultural Sciences
Diesel Engine Efficiency under Varying Loads and Engine Oil Contaminated with Safe levels of Glycol
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Although allowable amounts of glycol contamination in diesel engine oil, no research has been conducted on how these levels and varying loads affect engine performance. The research used a four-stroke diesel engine to investigate the effect of different glycol contamination levels (0, 120, and 220 ppm) under two engine loads (4.5 and 9 kW). Brake specific fuel consumption, brake thermal efficiency, friction power, and exhaust gas temperature were measured to determine the engine performance. The experiment used the factorial arrangement in a completely randomized design (CRD) with three replicates. Increasing the contamination levels from 0 to 120 and then to 220 ppm under constant engine load significantly increased brake specific fuel con

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Alloys And Compounds
Structural and optical characteristics of pre- and post-annealed sol-gel derived CoCu-oxide coatings
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Sol-gel derived CuCo-oxide coatings as solar selective surfaces, synthesized onto aluminium substrates at various annealing temperatures, are analysed by correlating their structural, chemical bonding states, and surface morphological topographies. As the annealing progressed, all the coatings displayed a Cu0.56Co2.44O4 (ICSD 78-2175) phase with preferential orientation along (400) reflection plane. Rietveld refinement of X-ray diffraction (XRD) data indicate that residual stress and microstrains developed around the coating surfaces are reduced resulting in mechanically stable thin films. Enhancement of the crystallite size and preferred orientation of the surface were confirmed via XRD, field emission scanning electron microscopy (FESEM),

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Publication Date
Mon Sep 02 2024
Journal Name
مجلة القادسية لللقانون والعلوم السياسية
Strategies of Israeli National Security towards Syrian Border Cities after 2011 (Quneitra, Swayda, and Daraa)
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Although Israel's national security strategy, shaped by Ben Gurion in the 1950s, has remained steadfast, Israeli leaders have been keen to adapt and change some of its means and tools to maintain its national security. These changes were a response and adaptation to the complex and geostrategic transformations in the region since the end of the cold war. Traditional challenges to Israel's national security have declined as unconventional challenges have increased. This shift has adversely affected the efficiency and effectiveness of Israel's national security strategies. It has become necessary for Israel to confront regional actions taken by minor states and regional actors that have ensured the accumulation of its military capabilities. M

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Major inflammatory patterns of chronic sinonasal diseases and their accompanied anatomical variations; CT scan review
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Background: Because of wide use of Functional Endoscopic Sinus Surgery (FESS) technique in the recent years and basic role of coronal computed tomography (CT) scan in demonstrating the normal drainage route of para-nasal sinuses, identifying the major patterns of inflammatory sinonasal disease and accompanied anatomical variations is essential for appropriate preoperative surgical planning. In review of publisthed literature, there is no data on CT patterns of chronic inflammatory sinonasal disease and their accompained anatomical variations of nose and PNS in our local population.Objectives: was to determine the frequency of CT patterns and variations in patients with sinonasal symptoms.Methods: This was a cross sectional descriptive st

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Publication Date
Tue Dec 05 2017
Journal Name
International Journal Of Science And Research (ijsr)
Multi Response Optimization of Submerged Arc Welding Using Taguchi Fuzzy Logic Based on Utility Theory
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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Nonlinear Finite Element Analysis of RCMD Beams with Large Circular Opening Strengthened with CFRP Material
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This paper presents the non-linear finite element method to study the behavior of four reinforced rectangular concrete MD beams with web circular openings tested under two-point load. The numerical finite elements methods have been used in a much more practical way to achieve approximate solutions for more complex problems.  The ABAQUS /CAE is chosen to explore the behavior of MD beams. This paper also studies, the effect of both size and shape of the circular apertures of MD beams. The strengthening technique that used in this paper is externally strengthening using CFRP around the opening in the MD beams. The numerical results were compared to the experimental results in terms of ultimate load failure and displace

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