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

In this study, the fission track registration technique with the CR-39 detector are using to determination the uranium concentrations for seventeen samples of teeth distributed in four districts in Baghdad City .Five samples taken from both Al-Durra District and Al-Jadiriyia District, Four samples taken from Al-Karrda (Alaatar street) Taken four samples and three samples taken from Al-Zuafrania and by 0.5gm in weight and 1.5 mm in thickness. The uranium concentrations in teeth samples measured by using fission tracks registration in (CR-39) track detector that caused by the bombardment of (U) with thermal neutrons from (²⁴¹ Am-Be) neutron source that has flux of (5 ×10³ n cm^-2 s^-1). The concen

Pseudomonas aeruginosa is a Gram-negative opportunistic pathogen and a model bacterium for studying virulence and bacterial social traits. While it can be isolated in low numbers from a wide variety of environments including soil and water, it can readily be found in almost any human/animal-impacted environment. It is a major cause of illness and death in humans with immunosuppressive and chronic conditions, and infections in these patients are difficult to treat due to a number of antibiotic resistance mechanisms and the organism’s propensity to form multicellular biofilms. One hundred twenty clinical samples and forty hospital environmental samples (various sources) were collected from hospitals in Baghdad city during the period from Oc

    Synthesis of 2-mercaptobenzothiazole (A₁) is performed from the reaction of  o-aminothiophenol and carbon disulfide CS₂ in ethanol under basic condition. Compound (A₁)  is reacted with chloro acetyl chloride to give compound (A₂). Hydrazide acid compound (A₃) is obtained from the reaction of compound (A₂) with  hydrazine hydrate in ethanol under reflux in the presence of glacial acetic acid .The reaction of hydrazide acid compound (A₃) with ethyl acetoacetate gives pyrazole compound (A₄). The new hydrazone  compound (A₅) was prepared from the reaction of compound (A₃) with  benzaldehyde. Reaction of compound

Fifty three hydatid cysts were collected from different hosts, sheep, goats and cattle , from many slaughterhouse in Salahadin and Baghdad , while human's hydatid cysts samples were collected from Tikrit educational hospital and Tofiqe civilian hospital patients . The study included a biochemical comparison of some hydatid cyst fluid criteria such as, glucose, total protein, pH, glutamate pyrovate transaminase enzyme (GPT) , glutamate oxaloacetate transaminase enzyme (GOT) , acid phosphatase (ACP) , Alkaline Phosphatase (ALP) , and also studied protoscolices viability,the current study showed the differences in chemical composition of hydatid cyst fluids back to host type and parasite strain .

A total of 200 clinical samples included Burns and Wounds infections were collected from Baghdad Governorate. Results showed that rate all isolates of P. mirabilis was 31(15.5%) and rate of Burns infections was 14 (45%) and rate of wounds infection 17 (55%). Where was diagnostic based on conventional biochemical tests and confirmed by the Vitek-2 Compact system and the specific primer of the16SrRNA gene, the ability of bacterial isolates to biofilm formation to be studied. It's considered an important virulence factor in Incidence of diseases and play important role in increasing resistance to antibiotic of encased bacteria, by two methods Congo Red Agar method and Microtiter Plate method. The Congo Red Agar method showed that most isolates

The topic of the research dealt with the image of Iraq in the British press based on a sample of the newspapers (The Guardian and the Daily Telegraph), which are among the most important and largest newspapers in the United Kingdom and the world, because of its active role in guiding local and international public opinion towards important issues and events, Since these two newspapers are interested in the accuracy of sensitive political topics, the message aimed at knowing the media image that these two newspapers painted about Iraq in the period that was limited to the first quarter of 2019, and also to know the nature of the contents promoted by these newspapers about the Iraqi reality, The method of content analysis was used as an ap

Sixty four local isolated of Klebsiella spp. have been isolated from environment samples (soil and water). These isolates were identified and diagnosis according to phenotype and biochemical tests. These isolates were subjected to primary and secondary screening, to select the isolate with the highest laccase activity. Fifteen isolates chosen from primary screening for screening their enzyme activity in secondary screening. It has been found the Klebsiella(K7) has the highest productivity of the enzyme (12 Unit/ml).Klebsiella(K7) isolate was diagnosis by Vitak 2 system, it was identified asK. pneumonia. The laccase purified was characterization, the experiments showed that: The molecular weight of laccase was 120KD and the optimum pH for th