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

هدفت الدراسة لالقاء الضوء على وضع المرأة في التعليم العالي في العراق خلال الاعوام الدراسية: 2008 - 2009, 2010 – 2011 و2011- 2012. تتيح القوانين والتعليمات في التعليم العالي في العراق فرص متكافئة للاناث والذكور للتسجيل في الدراسات الاولية والعليا، وكذلك عدم التمييز في الرواتب الشهرية للمنتسبين وفقا لنوع الجنس (الجندر ). بلغ متوسط عدد الاناث في مرحلة الدراسة الاولية في مؤسسات التعليم العالي في العراق لثلا

The research aimed at identifying the reality of electronic marketing in elite athletes. The researchers used the descriptive method on (193) athletes from different sports; individual and team. Direct questions and an electronic marketing scale were applied to conclude that athletic shows come first in most bought goods. The results showed that there is a difference between direct and electron shopping in favor of direct shopping. In addition to that, the results showed that sports federations do not provide athletes with proper apparels and equipment thus placing financial burdens on the athlete. Finally, the researchers concluded that language was not a barrier in electronic shopping, lack of safety and trust was the main barrier

Contamination of the operating theatre is a major cause of nosocomial infection. This report aimed to show the types of microorganisms and their percentages cultivated from operating theatres of 16 health directorates of 14 Iraqi governorates (3 health directorates in Baghdad and 1 in each other 13 governorates) that was reported to the Pollution Control Section at Ministry of Health in Iraq from first of January to the end of June 2018. The data of all health directorates have included cultivation taken from governmental and private hospitals. Duhok, Erbil, Sulaymaniyah, and Nineveh were not involved in this report due to unavailability of their data during the above period. Escherichia coli, Pseudomonas aeruginosa and Staphylococcus aureu

Asbestos is a hazard pollutant to human health, exposure to asbestos cause serious health effects and wide range of asbestos-related diseases such as asbestosis, lung cancer and malignant mesothelioma and it has been classified as carcinogen by the World Health Organization WHO which cause a carcinogenic effects. Fibers of asbestos are mainly released from friction product in brakes and clutch linings and from reinforce agent in the asbestos cement industry. The aim of this was to evaluate the levels of asbestos fibers in surroundings air of some dense traffic points in Baghdad, through winter 2020. Materials and Methods: Samples of airs was carried out by directing air flow to a mixed cellulose ester membrane filter mounted on an open face

In this study, the specimens of land snails Polygyra cereolus (Megerle v on Mühlfeld t , 181 8
(Gastropoda, Stylommatophora, are collected between March and April 2021
from gardens and nurseries in Baghdad province, this species was recorded as a new record to
Iraq molluscan fauna. Description of the most important characteristics, measurements of the
shell are presented with digital p photographs, subsequently, this study represents the first record
of the Polygyridae in Iraq.