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

 This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:

1- Increasing the level of availability of study variables inside the companies “The study sample”.

2- There is a correlation between the independent v

Evaporation is one of the major components of the hydrological cycle in the nature, thus its accurate estimation is so important in the planning and management of the irrigation practices and to assess water availability and requirements. The aim of this study is to investigate the ability of fuzzy inference system for estimating monthly pan evaporation form meteorological data. The study has been carried out depending on 261 monthly measurements of each of temperature (T), relative humidity (RH), and wind speed (W) which have been available in Emara meteorological station, southern Iraq. Three different fuzzy models comprising various combinations of monthly climatic variables (temperature, wind speed, and relative humidity) were developed

The synthesis and bioactivity of zinc oxide nanoparticles has been extensively studied. The antibacterial activity of different antibiotics individually (ceftriaxone (C), chloramphenicol (CRO), penicillin (P) and amoxicillin (Ax)) and Zinc oxide nanoparticles (60μg/ml) in combination with the previously mentioned antibiotics has been demonstrated in the present study by using the disk diffusion assay method. The results showed a synergistic effect between Zinc oxide nanoparticles (ZnO NPs) and both Ax and P for most of the studied Gram-positive isolates (Staphylococcus aureus1, Staphylococcus aureus2, Staphylococcus epidermidis1, Staphylococcus epidermidis2, Enterococcus faecalis1, Enterococcus faecalis2 ) and between ZnO NPs and both C

A study was conducted to evaluate the antibacterial effect of Phyllanthus emblica extract (ethanol:methanol, 1:1) against Pseudomonas aeruginosa, Staphylococcus aureus and Escherichia coli at different concentrations, i.e. 0.625, 1.25, 2.50, 5.0, 10.0 and 20.0 mg/ml. The antibacterial activity was determined by the agar well diffusion method to investigate the minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC). The alcoholic extract of Phyllanthus emblica had the highest antibacterial activity at 20 mg/ml and 5 mg/ml except for Pseudomonas aeruginosa where the value of inhibition was between 20 and 10 mg/ml. The MIC concentrations were mostly very high and ranged from 5 to 1.25 mg/ml, while the MBC range fro

Magic is an attempt to affect people or events either by cheating and charlatanry means or by expecting devil powers in order to bring advantage or to avoid a harm or to bring harm to others or to for see the future and divition .

     Magic is either real by the devil like writing majic works to prevent the marriage of someone and to depart the husband and his wife , causing someone to be distressed the physical and nervous diseases and stopping the stories and the project; majic can be artificial by being intellect and legerdemain and different types of triks and to cancel the magic by using magic or by protecting the self by using Talismans as well as presenting or offering sacrificers to the masters and th

    The tentative list of the biodiversity (plants and vertebrates) of Bahr Al-Najaf depression is found to comprise 104 vertebrate species including 2 fishes, 14 reptiles, 73 resident and migratory birds and 15 mammals. The flora consists of 31 species, mainly of plants well adapted to desert conditions that dominate the area, besides few examples of water plants. The salinity was found, through chemical analysis of the lake water, to be of high value which reduces the diversity of aquatic animal and plant diversity.

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for