The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

Objective: To enhance bonding strength between thermoplastic denture base and acrylic soft liner through ethyl acetate surface treatment. Materials and Methods: Modifications of thermoplastic acrylic denture base surface were investigated with SEM. FTIR was used to detect whether there was a chemical bond between thermoplastic acrylic and the organic solvent. A total of 80 samples were prepared and divided into 20 samples for the surface roughness test and 60 samples for the shear bond strength test. Failure type was assessed visually. Results: Shear bond strength and surface roughness values of un treated samples were lower in comparison to surface treated groups; the greatest post thermocycling bond strength value was recorded for the sam

Background: This study aimed to assess the effect of tooth width in malocclusion in relation to normal, crowding, and spacing dentition. Materials and methods: The sample included dental casts of some dental students and orthodontic patients; their age was (18-25) years and having three groups normal, crowding, and spacing dentition groups. The sample was equally divided to three groups normal, crowding, and spacing dentition groups, each group contained 50 maxillary and 50 mandibular casts that were further subdivided by gender; all the stone casts were measured by highly sensitive digital vernier. Results and Conclusions: Non-significant side difference was found in both dental arches in the three studied groups. Males had higher mesiodis

E-learning is a lifeline for the educational process, which contributed to the sustainability of working educational organizations and prevented them from stopping, so the study came to measure the compatibility between E-learning quality dimensions (information technology, educational curricula, teaching methods, and intellectual capital of educational institution) as an independent variable, and educational services quality dimensions represented by (safety, tangibility, reliability and Confidence) as a dependent variable. The sample was 150 teachers was drawn from the College of Administration and Economics community of 293 teachers through the use of several statistical methods to measure the degree of correlation and impact between the

Amino acids were analyzed in stomach regions of males & females of Felis catus (Domestic Cat) & Sciurus carolinesis (Eastern Gray Squirrel ), where it was stated that there are (18) amino acids as following : Aspartic acid (Asp), Glutamic acid (Gla), Serine (Ser), Arginine (Arg), Aspargine ( Asn), Cysteine (Cys), Alanine (Ala), Proline (Pro), Glyscine (Gly), Threonine (Thr), Tyrosine (Tyr), Valine (Val), Methionine (Met), Histidine ( His), Isoleucine (ile), Leucine (leu), Phenylalanine (Phe ) and Lysine (lys). Results have shown there are significant differences in concentration of amino acids between different region of stomach between males & females of Felis catus in part and between males & females of Sciurus carolinesis (Eastern Gray S

A comparative study was carried out on ecological and genetical adaptation of three Iraqi
freshwater snails, Physa acuta, Melanopsis buccinoidea and Melanoides tuberculata, in
respect to acute toxicity of heavy metals (Zn, Cd and Hg). Longevity are used as poisoning
tolerance criterion. LT 50 and LT 100 were determined for the studied snails at (0.5, 1, 5, and
10 ppm), for the three metals. Results indicated that Physa acuta had a higher tolerance than
Melanopsis buccinoidea and Melanoides tuberculata, which was the lower one. Previous
exposure to heavy metals in the original habitat was affecting on experimental tolerance and
no relationships of physical and chemical factors (total hardness, temperature, D. O. and