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

Phase change materials are known to be good in use in latent heat thermal energy storage (LHTES) systems, but one of their drawbacks is the slow melting and solidification processes. So that, in this work, enhancing heat transfer of phase change material is studied experimentally for in charging and discharging processes by the addition of high thermal conductive material such as copper in the form of brushes, which were added in both PCM and air sides. The additions of brushes have been carried out with different void fractions (97%, 94% and 90%) and the effect of four different air velocities was tested. The results indicate that the minimum brush void fraction gave the maximum heat transfer in PCM and reduced the time

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,

In this paper we introduce the basic of definitions of groups for geometric figures; we describe some of geometric figures by using the properties of groups. The classification of some geometric figures by using the properties of some algebraic structures.

It is shown that if a subset of a topological space (χ, τ) is δ-semi.closed, then it is semi.closed. By use this fact, we introduce the concept regularity of a topological space (χ, τ) via δ-semi.open sets. Many properties and results were investigated and studied. In addition we study some maps that preserve the δ-semi.regularity of spaces.

In this paper, a new type of supra closed sets is introduced which we called supra β*-closed sets in a supra topological space. A new set of separation axioms is defined, and its many properties are examined. The relationships between supra β*-Ti –spaces (i = 0, 1, 2)   are studied and shown with instances. Additionally, new varieties of supra β*-continuous maps have been taken into consideration based on the supra β*-open sets theory. 

in this paper the notion of threshold relations by using resemblance relation are introduced to get a similarity relation from a resemnblance relation R

To move forward on the path of goodness and peace, we must realize that, in the midst of the great diversity of cultures and forms of human life in the world, that we form one human nation, which God Almighty created to worship Him on His earth and under His heavens and to enjoy His bounties and natural resources that God Almighty has bestowed upon that nation. On one land, and it is governed by one common destiny. Every country has been endowed with a natural resource by God Almighty that distinguishes it from the other country to live in prosperity if these wealth are distributed equally among the members of the same society and societal justice is achieved. We must join together to work for the establishment of a sustainable global commu