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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 Jul 01 2022
Journal Name
Operative Dentistry
Interfacial Bond Strength and Morphology of Sound and Caries-affected Dentin Surfaces Bonded to Two Resin-modified Glass Ionomer Cements
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SUMMARY<sec> <title>Objective

To evaluate the shear bond strength and interfacial morphology of sound and caries-affected dentin (CAD) bonded to two resin-modified glass ionomer cements (RMGICs) after 24 hours and two months of storage in simulated body fluid at 37°C.

Methods and Materials

Sixty-four permanent human mandibular first molars (32 sound and 32 with occlusal caries, following the International Caries Detection and Assessment System) were selected. Each prepared substrate (sound and CAD) was co

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Publication Date
Sun Jan 01 2023
Journal Name
Phyton
Toxic and Antifeedant Effects of Different Pesticidal Plant Extracts against Beet Armyworm (&lt;i&gt;Spodoptera exigua&lt;/i&gt;)
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The beet armyworm (BAW), Spodoptera exigua (Lepidoptera: Noctuidae) is a highly destructive pest of vegetables and field crops. Management of beet armyworm primarily relies on synthetic pesticides, which is threatening the beneficial community and environment. Most importantly, the BAW developed resistance to synthetic pesticides with making it difficult to manage. Therefore, alternative and environment-friendly pest management tactics are urgently required. The use of pesticidal plant extracts provides an effective way for a sustainable pest management program. To evaluate the use of pesticidal plant extracts against BAW, we selected six plant species (Lantana camara, Aloe vera, Azadirachta indica, Cymbopogon citratus, Nicotiana tabacum ,

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Publication Date
Sun Mar 06 2022
Journal Name
Nature Environment And Pollution Technology
Green Synthesis Of Bimetallic Iron/Copper Nanoparticles Using Ficus Leaves Extract For Removing Orange G(OG) Dye From Aqueous Medium
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This study shows that it is possible to fabricate and characterize green bimetallic nanoparticles using eco-friendly reduction and a capping agent, which is then used for removing the orange G dye (OG) from an aqueous solution. Characterization techniques such as scanning electron microscopy (SEM), Energy Dispersive Spectroscopy (EDAX), X-Ray diffraction (XRD), and Brunauer-Emmett-Teller (BET) were applied on the resultant bimetallic nanoparticles to ensure the size, and surface area of particles nanoparticles. The results found that the removal efficiency of OG depends on the G‑Fe/Cu‑NPs concentration (0.5-2.0 g.L-1), initial pH (2‑9), OG concentration (10-50 mg.L-1), and temperature (30-50 °C). The batch experiments showed

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Green synthesis of nano binary oxide SiO2/V2O5 NPs integrated ointment cream application on wound dressings and skin cancer cells
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Green synthesis is depending on preparation of nano composited SiO2/V2O5 by using the modified sol-gel method depending on rice husk ash as a source for the extraction of silica gel and the product powder of nano composited SiO2/V2O5 characterization by many techniques such as X-ray diffraction spectroscopy (XRD), field emission scanning electron microscopy (FESEM), and N2 adsorptions/desorption isotherms (BET). This study also includs the biological effectiveness of SiO2/V2O5 and its effect on inhibiting bacterial growth after the prepared nanomaterial was applied to wound dressings, which gave a promising result for its use as

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Publication Date
Tue Mar 12 2024
Journal Name
مداد الآداب
“As if sky was blue”: An Eco-Marxist Reading of Caryl Churchill’s Play Not Not Not Not Not Enough Oxygen
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 Humanity is confronted with a growing array of environmental challenges that demand immediate attention and cannot be disregarded. One of the issues the world faces is air pollution, which presents a significant risk to both the environment and human well-being. The capitalist system has a great impact on the exacerbation of air pollution and environmental deterioration. This impact is reflected in Caryl Churchill’s post-apocalyptic play Not Not Not Not Not Enough Oxygen (1971). The play presents a futuristic scenario in which humanity faces grave consequences due to the polluting practices of capitalism and the unsustainable exploitation of natural resources. It depicts a future in which environmental degradation drives people

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Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Physics: Conference Series
Neural Network Model for Synthesis of Thermally Sprayed (AI/AI<sub>2</sub>O<sub>3</sub>) Composite Protective Coatings
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Abstract<p>Al<sub>2</sub>O<sub>3</sub> and Al<sub>2</sub>O<sub>3</sub>–Al composite coatings were deposited on steel specimens using Oxy-acetylene gas thermal spray gun. Alumina was mixed with Aluminum in six groups of concentrations (0, 5, 10,12,15 and 20% ) Al2O3, Specimens were tested for corrosion using Potentiodynamic polarization technique. Further tests were conducted for the effect of temperature on polarization curve and the hardness tests for the coated specimens. At first, Modelling was carried out using MINITAB-19, least square method, as a 2nd degree nonlinear model, bad results were achieved because of the high nonlinearity. Better result w</p> ... Show More
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Publication Date
Fri Jan 24 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
RESPONSE OF ABELMOSCHUS ESCULENTUS L. FORINOCULATION WITH MYCORRHIZAE AND FOLAIR APPLICATION WITH BIO-STIMULATORS AND EFFECT ON VEGETATIVE GROWTH CHARACTERS
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The current study  was carried out at the Fields belongs of Horticulture  Department, Collage of Agricultural Engineering Science, University of  Baghdad, Al-Jadiriyah for the spring season 2016 -2017 to study the effect for  inoculation mycorrhizae and  folair application  with bio stimulators and their interaction in the growth characters of  (local okra  ptera). A factorial experiment  (2  in randomized complete block design (RCBD), the experiment included (12) treatment  Distributed  in three  replicates. The three factors used in this experiment included . The inoculation with control (C) Mycorrhizae  ( M ) , Biozyme  (B ) ( B1 2cm3.L-1), ( B2 4cm1-.L-1) , Phosphalas (P) (P 2cm3.L-1),  ( M + B1), ( M + B2), (P +

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Publication Date
Fri Jan 13 2023
Journal Name
Journal Of Research In Medical And Dental Science
Phytochemical Screening and Antibacterial Effect of Stevia Rebaudiana (Bertoni) Alcoholic Leaves Extract on Streptococcus Oralis (Dental Plaque’s Primary Colonizer)
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Phytochemical Screening and Antibacterial Effect of Stevia Rebaudiana (Bertoni) Alcoholic Leaves Extract on Streptococcus Oralis (Dental Plaque’s Primary Colonizer), Manar Ibrahim

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Publication Date
Tue Oct 30 2018
Journal Name
Acs Omega
Catalytic Hydrogenation of <i>p</i>-Chloronitrobenzene to <i>p</i>-Chloroaniline Mediated by γ-Mo<sub>2</sub>N
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Promoting the production of industrially important aromatic chloroamines over transition-metal nitrides catalysts has emerged as a prominent theme in catalysis. This contribution provides an insight into the reduction mechanism of p-chloronitrobenzene (p-CNB) to p-chloroaniline (p-CAN) over the γ-Mo2N(111) surface by means of density functional theory calculations. The adsorption energies of various molecularly adsorbed modes of p-CNB were computed. Our findings display that, p-CNB prefers to be adsorbed over two distinct adsorption sites, namely, Mo-hollow face-centered cubic (fcc) and N-hollow hexagonal close-packed (hcp) sites with adsorption energies of −32.1 and −38.5 kcal/mol, respectively. We establish that the activation of nit

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Critical Thinking Skills of A’Sharqiah University Students According to California Critical Thinking Skills Test and Its Relationship to Some Variables
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Abstract

The research aims to measure the level of critical thinking skills among students of A’Sharqiah University in the Sultanate of Oman, as well as identify the level of their availability based on the variables: gender, academic level, school year, cumulative average, and general diploma / high school ratio. The researchers used the descriptive approach. To achieve the objectives of the study, they used The California Test for Critical Thinking Skills Picture (A) after evaluation (Farraj, 2006). It was applied to a sample of (487) students from A’sharqiah University. The results of the study found that the critical thinking skills of A’sharqiah University students are below the educationally acceptabl

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