This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.

Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO2) materials with various crystal phase shapes, such as rutile TiO2 (R-TiO2NTs) and anatase TiO2 (A-TiO2NTs). In this work, we have studied the effect of voltage on preparing TiO2 nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectroscopy (EDX), and field emission scanning electron microscopy

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

This work presents an innovative approach to enhancing the performance of concrete with reclaimed asphalt pavement (RAP) aggregates using titanium dioxide (TiO2) nanoparticles. Traditional limestone coarse aggregates were partially replaced with 30% and 50% RAP aggregates; a subset of mixtures containing RAP aggregates was treated with TiO2 nanoparticles. The rheological, mechanical, and long-term properties of concrete, along with changes in its chemical composition following the addition of RAP and TiO2, were evaluated. Results revealed that using 30% and 50% RAP in concrete mixtures reduced their compressive strength by 18% and 27%, respectively. However, using TiO2 in those mixtures enhanced their compressive strength by 8.7% an

Abstract: The international community now places significant emphasis on achieving zero carbon emissions, requiring both new researchers and experienced policymakers to prioritise this goal. This article examines the effects of carbon taxes, carbon cap and trade, renewable energy (RE) production and consumption, and economic growth (EG) on carbon emission reduction in the United States, Japan, Canada, and Australia. The study collected secondary data from the World Development Indicators (WDI) secondary source spanning the years 1991 to 2022. The study examines the relationship between variables using the cross-sectionally augmented autoregressive distributed lag (CS-ARDL) approach. The findings indicate that carbon taxes, carbon cap and tr

  The research aims to know The Effect Of Flexible Grouping Strategy  and Three Step Interview strategy on achievement of the history material among student of the first literary class, The Researcher used the experimental design of the two experimental groups and the control group and with post test, researcher group (a) represent the experimental group taught according the Flexible Grouping Strategy  , and Division (c) to represent the second experimental group which studied according Three Step Interview strategy and Division (b ) to represent the control group taught in the traditional method, the number of students (99) students of (33) female students in each division. T

Absorption, fluorescence, quantum yield and lifetime of rhodamine 6G in chloroform, methanol and dimethyl sulfoxide were measured. From a comparison of these quantities, with those for solid solutions (solid solutions are obtained by mixing constant volume proportions of dye at a concentration of 1*10-4M/l with different volume proportions from the concentrated solution of polymer in chloroform and dimethyl sulfoxide). The results showed that the addition of polymer to liquid concentrated solutions (1*10-4M/l )of rhodamine 6G dye from expecting [which leading to development active medium for laser dye at high concentration] increase the spectra shift toward high energies, and the luminescence quantum yield but decreasing radiative lifetim

SUMMARY. – Absorption, flourescence, quantum yield and lifetime of rhodamine B in chloroform, methanol and dimethyl sulfoxide were measured. A comparison was done of these quantities with those for solid solutions, which are obtained by mixing constant volume proportions of dye at a concentration of 1×10–4M/l with different volume proportions from the concentrated solution of polymer in chloroform and dimethyl sulfoxide. The results showed that the addition of polymer to liquid concentrated solutions (1×10–4M/l) of rhodamine B dye from expecting, which leads to development of active medium for laser dye at high concentration, increase the spectra shift toward high energies, and the luminescence quantum yield but decreasing radiative

Composting is one of the solid waste management (SWM) methods where the organic component decomposed biologically under controlled conditions. In this study, a 0.166 m³ bioreactor tank was designed to compose 59.2Kg of simulated common municipal solid food waste having a bulk density, organic matter, organic carbon, pH, nitrogen content, C/N and nitrification index (NH₄-N/ NO₃-N) of 536.62 kg/m³, 62.34%, 34.76%, 6.53, 1.86%, 23 and 0.34 respectively. The bioreactor operated aerobically for 30 days, and anaerobically for 70 days, until the end of the composting process. Results proved that the composting process could reduce the mass of the waste by 69%.  Nitrogen content,

The steady 3-D raw water turbulent flow is numerically investigated. This flow is formed of solid silica sand (quartz) carried by water in stainless steel pipe. The flow in a straight pipe and flow in a pipe with a sudden contraction are analyzed using a two-way coupled Eulerian-Lagrangian approach. Erosion rate is estimated by Oka erosion model combined with the constant coefficient of restitution. The effect of solid particles mass flow rate, inlet velocity, particle diameter, internal pipe diameter, orientation, contraction coefficient, and wall pipe contraction angle on erosion rate are examined. The predicted erosion is distributed homogenously for straight pipe, while the step wall area of the contraction is the most eroded part. The