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

Knowledge of permeability is critical for developing an effective reservoir description. Permeability data may be calculated from well tests, cores and logs. Normally, using well log data to derive estimates of permeability is the lowest cost method. This paper will focus on the evaluation of formation permeability in un-cored intervals for Abughirab field/Asmari reservoir in Iraq from core and well log data. Hydraulic flow unit (HFU) concept is strongly related to the flow zone indicator (FZI) which is a function of the reservoir quality index (RQI). Both measures are based on porosity and permeability of cores. It is assumed that samples with similar FZI values belong to the same HFU. A generated method is also used to calculate permea

After a temporary halt to forced thghebr in different cities of Iraq this methodlogy
opeations returned directiy in the areas of political conflict on the ground which are translated
operations and forced displacement violence es they operations aimed at completing the
forced displacement that occurred after the occupation in(2003)which took an upward curve
publicly after these events and some of which are aimed at the liquidation of some provinces
than any demographic diversity of religious or sectarian or alhens and others aimed at
redemographic distribution within the province itself to produce a net sectarian zones as is the
case in Diyala Nineveh and Babylon Baghdad has the epicenter of sectarian violence and th

The aim of this study is to understand the effect of addition carbon types on aluminum electrical conductivity which used three fillers of carbon reinforced aluminum at different weight fractions. The experimental results showed that electrical conductivity of aluminum was decreased by the addition all carbon types, also at low weight fraction of carbon black; it reached (4.53S/cm), whereas it was appeared highly increasing for each carbon fiber and synthetic graphite. At (45%) weight fraction the electrical conductivity was decreased to (4.36Scm) and (4.27Scm) for each carbon fiber and synthetic graphite, respectively. While it was reached to maximum value with carbon black. Hybrid composites were investigated also; the results exhibit tha

This article publishes seven cuneiform tablets in the collection of the Iraq Museum Baghdad. Six of the tablets have an Irisagrig/Al Sarraki provenance, the seventh is of uncertain origin. They are dated to the reigns of Amar-Suen (AS) and Ibbi-Suen (IS) of the Ur III Dynasty. The texts represent administrative texts of the governing institutions and account for economic activities including the assignment of female workers for wool plucking, the remuneration of canal work with barley and the selection of wool for textiles. Three tablets record offerings in respect of cultic observances, two of which describe the disbursement of foodstuffs for the king's monthly 83-63 offerings to the new moon.

    A mounted specimen of a mustelid animal deposited in the Kurdistan Museum of Natural History, Salahaddin University, Erbil proved to be Mustela erminea (Linnaeus, 1758) and represents a new record for the mammalian fauna of Iraq. Its measurements and some biological noted are provided. Also, two passerine birds; the Red-headed bunting, Emberiza bruniceps Brandt, 1841(Family, Emberizidae) and the Variable wheatear, Oenanthe picata (Blyth, 1847) (Family, Muscicapidae) were recorded for the first time in Iraq. Furthermore, the tree frog Hyla savignyi Audouin, 1829 was found in two locations north east of Iraq with spotted dorsum and having interesting behavior in having the capabil

    Ten species of whiteflies (Hemiptera, Aleyrodidae) representing six genera were studied from a collection from different localities in the middle of Iraq. These species are Acaudaleyrodes rachipora (Singh, 1931); Bemisia afer  (Priesner and Hosny,1934); Bemisia tabaci (Gennadius, 1889); Dialeurodes citri (Ashmead,1885); Dialeurodes kirkaldy (Kotinsky, 1907); Neomaskellia andropogonis Corbett, 1926;  Siphoninus phillyreae (Haliday, 1835); Trialeurodes ricini (Misra, 1924); Trialeurodes vapovariorum (Westwood,1856) and Trialeurodes irakeensis (Al-Malo and Abdul-Rassoul, 2000). Notes are given on their localities, date of c

The current study was conducted on goats in various parts of Wasit Province, Iraq, from November 2021 to April 2022. The study aims to find and identify intestinal parasites (IPs) in goats in Wasit province. The goat's fresh fecal specimens (n=180) include cysts, eggs, oocysts, trophozoites and larval stages. One hundred eighty sheep feces samples were collected, and more than one parasite was isolated from one sample (mixed infection). According to the data acquired, the overall prevalence of intestinal parasites in goats was 52.77 (95 samples). In the current investigation, eleven distinct (IPs) species with infection rates were identified, including Toxocara vitulorum (Goeze, 1782) (16.66 %), Cryptosporidium sp.( Tyzzer, 1907) (1

This paper reports a.c., d.c. conductivity and dielectric behavior of Ep-hybrid composite with12 Vol.% Kevlar-Carbon hybrid . D.C. conductivity measurements are conducted on the graded composites by using an electrometer over the temperature range from (293-413) K. It was shown then that conductivity increases by increasing number of Kevlar –Carbon fiber layers (Ep1, Ep2, Ep3), due to the high electrical conductivity of Carbon fiber. To identify the mechanism governing the conduction, the activation energies at low temperature region (LTR) and at high temperature region (HTR) have been calculated. The activation energy values for hybrid composite decrease with increasing number of fiber layers. The a.c. conductivity was measured over fr