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 importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

The effect of nitrogen fertilizer and the planting distance on growth and yield of the sunflower cultivar (Taka) was investigated. The experiment was conducted in the field using five nitrogen fertilizer levels (0, 50, 100, 150, 200) kg/donum and three planting distances (10, 20, 30) cm/plant. The experiment design was split-plot by using RCBD with four replicates. The level of fertilizer as the main plot, while the planting distance as the sub plot. Plant high and yield components were measured. Results indicated that using 200 kg/donum of nitrogen and 30 cm/plant of planting distance gave the highest rate of 1000 seeds weight and the number of seeds/ head. While using 200 kg/donum of nitrogen fertilizer with 10 cm/plant of planting dista

The research was conducted in one of the fields of the Department of Plant Production in the desert region (tomato development project) affiliated with the Directorate of Agriculture of the Holy Karbala Governorate for the purpose of studying the effect of spraying the shoots of the Kohlrabi plant (hybrid) with the Nano biopolymer (Chitosan) and the Azotobacter bio inoculum on the roots of the plant seedlings in terms of growth indicators and yield for the autumn agricultural season. 2023-2024 ,The means were compared according to the Duncan multiple ranges test at significant to level of 0.05.with R.C.B.D . The first factor was spraying the shoots with Nano- Chitosan at a concentration of (0, 1, and 2) g L-1, two weeks after transplanting,

The research seeks to find out the extent of the coverage of the Mosul press to the issues of psychological and social effects of the organization "IS" on the community of Mosul, by analyzing the content of the newspapers “Economic City” and “Mosul News”. As well as to stand at the types of psychological and social effects and their repercussions on the Mosul community including figures, statistics and evidence that were covered in the theoretical study of these topics.

This study is the first scientific diagnosis to reveal the size and types of psychological and social effects of the “ISIS” organization  through what was monitored by the Mosul press. The study seeks to draw the attention of officials, decision-m

Background: Hypothyroidism is a decrease in the production of the thyroid hormones and leads to gland dysfunction. Ashwagandha extract was used as an ayurvedic treatment and supposed to be as antihypothyroidism agent.

Objectives: to investigate the impact of ashwagandha (Ash) extract on propylthiouracil (PTU)-induced hypothyroidism in rats.

Subjects and Methods: The rats were divided into three groups, control group, PTU (hypothyroid) group (6mg/kg/day by oral route), PTU (6mg/kg/day by oral route) +Ash (50mg/kg/day by oral route) treated group. All treatment continued for

The aim of the present research is to investigate the effecting of pH parameter on the feasibility of lead removal from simulated wastewater using an electrochemical system. Electrocoagulation method is one of electrochemical technology which is used widely to treat industrial wastewater. Parameters affecting this operation, such as initial metal concentration, applied current, stirrer speed, and contact time of electroprocessing were taken as 155ppm, 1.5 Ampere, 150 rpm, 60 minutes respectively. While pH of the simulated wastewater was in the range of  2 to 12 in the experiments. It was found from the results that pH is an important parameter affecting lead removal operation. The best value of pH parameter is appro

The study involves removing of [Alizarin Red S (ARS) and Alizarin yellow R (AYR)] by using Iraqi Siliceous Rocks Powder (SRP). Adsorption isotherms were studied and the factors which influence it, such as temperature and salt effect. Adsorption isotherms of (ARS) were found to be comparable to Temkin equation. Adsorption isotherms of (AYR) were found to be comparable to Freundlich equation. The adsorption process on this surface was studied at different temperatures. The results showed that the adsorption of (ARS,AYR) on surface increased with increasing temperature (Endothermic process). According to the above results the thermodynamic functions (ΔH, ΔG, ΔS) were calculated. The adsorption quantity increasing for (ARS, AYR) with increas