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

The purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO₄, Cl, and NO₃). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the

The performance of flexible pavements is significantly impacted by the permanent deformation (rutting) of asphalt pavements. Rutting shortens the pavement's useful service life and poses significant risks to those using the highway since it alters vehicle handling characteristics.. The aim of this research is to evaluate the permanent deformation of asphalt mixtures under different conditions,to achieve this aim 108 cylindrical specimens has been prepared and tested under repeated loading in uniaxial compression mode. Five factors were considered in this research, these factors represent the effect of environmental condition and traffic loading as well as mixture properties, they include testing temperature, loading condition (stress level

Implementing smart community engagement should consider careful planning and collaboration with numerous stakeholders, including the community. The technology and program must be designed to frame its purpose and should link back to specific goals of implementing smart community engagement. Digital services do not guarantee a smart engagement between the community and the local government. This is the case for the Kubang Pasu local government where several online services have been provided in their attempt to implement the smart community concept. However, understanding on the preferences of features and requirements of existing web-based systems and the impact of these systems is lacking. Therefore, a perception study needs to be condu

A microbial desalination cell (MDC) is a new approach to bioelectrochemical systems. It provides a more sustainable way to electrical power production, saltwater desalination, and wastewater treatment at the same time. This study examined three operation modes of the MDC: chemical cathode, air cathode, and biocathode MDC, to give clear sight of this system's performance. The experimental work results for these three modes were recorded as power densities generation, saltwater desalination rates, and COD removal percentages. For the chemical cathode MDC, the power density was 96.8 mW/m², the desalination rate was 84.08 ppm/hr, and the COD removal percentage was 95.94%. The air cathode MDC results were different

The study was enriched by examining (Islamic Sharia’s position on the phenomenon of bullying) becausee bullying is a recurring aggressive behavior that Is one of the types of violence directed by a person or group of prsons; With the intent of deliberately harming and offending anotherr person or group of persons, It has several verbal, physical, electronIc or other formsforms Bullies may follow a policy of Ientimidation or intimidation, as well as ridicule; In order to belittle the victim .The study aims to know the Islamic Sharia ruling on bullying as a modern term for a content that Is as old as man, and the study reached several results, Including: Islam’s affirmation of the prohibition of this phenomenon In word, deed and gesture,

The concept of epiform modules is a dual of the notion of monoform modules. In this work we give some properties of this class of modules. Also, we give conditions under which every hollow (copolyform) module is epiform.

<p class="0abstract">The rapidly growing 3D content exchange over the internet makes securing 3D content became a very important issue. The solution for this issue is to encrypting data of 3D content, which included two main parts texture map and 3D models. The standard encryption methods such as AES and DES are not a suitable solution for 3D applications due to the structure of 3D content, which must maintain dimensionality and spatial stability. So, these problems are overcome by using chaotic maps in cryptography, which provide confusion and diffusion by providing uncorrelated numbers and randomness. Various works have been applied in the field of 3D content-encryption based on the chaotic system. This survey will attempt t