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 objective of this study is to evaluate plasma levels of total Sialic acid TSA and Lipid –associated Sialic acid LSA as a marker of Rheumatoid Arthritis AR. Plasma Sialic acid is known as a parameter of inflammation. In the present study, in order to explore the potential role of sialic acid in arthritis rheumatoid, plasma sialic acid levels, plasma LSA and total protein in patients with arthritis rheumatoid were measured. A total 40 patients were compared with 40 healthy control subjects. Plasma TSA, LSA and TP level were determined spectrophotometrically in plasma samples. Plasma Sialic acid levels were significantly increased in RA (88.48±14.15 mg/dl, P<0.05) and LSA level were significantly increased in RA (26.3

Diabetes is a complex set of diseases require continuous medical care, to control blood sugar and prevent complications is .The aim of this research is to determine the effect of administration of   L carentin to diabetics on the   lipid profile. The research was conducted on sixty diabetic patients were selected from endocrinology and diabetes center / Al-Rusafa, within selected criteria. The patients divided into 3 groups (control group of healthy people and two groups of patients with diabetes who were on metformin and glibenclamide, one group took a L  carnitine in a dose of 1000 mg twice daily and a group dealing with a placebo for a period of 3 months continuously). The study found that patients who took Lc

The hydraulic conditions of a flow previously proved to be changed when placing large-scale geometric roughness elements on the bed of an open channel. These elements impose more resistance to the flow.  The geometry of the roughness elements, the numbers used, and the configuration are parameters that can affect the hydraulic flow characteristics. The target is to use inclined block elements to control the salt wedge propagation pointed in most estuaries to prevent its negative effects. The Computational Fluid Dynamics CFD Software was used to simulate the two-phase flow in an estuary model. In this model, the used block elements are 2 cm by 3 cm cross-sections with an inclined face in the flow direction, with a length

      Aim of this research is the description with evaluation the photons rate probability at quark-gluon reactions processes theoretically depending on quantum color theory. In high energy physics as well as quantum field theory and quantum chromodynamics theory,they are very important for physical processes. In quark–gluon interaction there are many processes, the Compton scattering, annihilation pairs and quark–gluon plasma. There are many quantum features, each of three  and systems that taken which could make a quark–gluon plasma in character system. First, electric quark charge and color quantum charge that’s satisfied by quantum number. Second, the critical temperature and

Kombucha(Khubdat Humza) is composed of yeast and acetic acid bacteria especially, Acetobacter xylinum which forms a cellulose pellicle on tea broth. Kombucha(Khubdat Humza) produces bacterial cellulose pellicles, with unique purity and fine structure. It can be used in many forms, such as an emulsifier, stabilizer, dispersing agent, thickener and gelling agent but these are generally subsidiary to its most important use of holding on to water. Recently, bacterial cellulose is used in many special applications such as a scaffold for tissue engineering of cartilages and blood vessels, also for artificial skin for temporary covering of wounds, as well as its used in the clothing industry. The yield of cellulose produced were investiga

Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that

Abstract

Anaerobic digestion process of organic materials is biochemical decomposition process done by two types of digestion bacteria in the absence of oxygen resulting in the biogas production, which is produced as a waste product of digestion. The first type of bacteria is known as acidogenic which converts organic waste to fatty acids. The second type of bacteria is called methane creators or methanogenic which transforms the fatty acids to biogas (CH₄ and CO₂). The considerable amounts of biodegradable constitutes such as carbohydrates, lipids and proteins present in the microalgae biomass make it a suitable substrate for the anaerobic digestion or even c

This study investigates the characterization and growth dynamics of a Magnetically Stabilized Gliding Arc Discharge (MSGAD) system, generating non-thermal plasma with argon gas under atmospheric pressure and flow rates of 1-5 L/min. The electrical properties and growth patterns concerning gas flow rates and applied voltages were examined utilizing a magnetic field for stability. Using a digital oscilloscope, a correlation between voltage reduction and increased current was uncovered. An algorithm analyzes digital images to compute arc length, area, and volume. Results reveal how gas flow rate and applied voltage directly impact arc growth. Furthermore, the magnetic field's role in guiding and stabilizing the plasma discharge was explored. T

Three ligands were prepared, spectroscopic method and elemental analysis verified their structures. The L1 and L2 ligands are flavylium salts while the third one L3 is a Flavon. The reactions between transition metal salts and the ligands have synthesized two groups of new metal complexes, one group contains L1, L3 coordinated with the metal ion. The other group contains L2, L3 and the metal. These complexes have been identified by available spectroscopic tools (UV-Visible and IR), the C.H.N results confirmed the proposed structures. The experimental data disclosed that the complexes were coordinated by 6the coordinate with mono-and bidentate ligands forming octahedral structure, in which L3 acts as monodentate and L1, L2 as bidentate ligan