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

Au nanoparticle-functionalized (TiO2)1−x(ZnO:MgO)x nanocomposite thin films (0≤x≤0.3) were effectively produced by chemical spray pyrolysis and annealed at 600 °C. The effects of ZnO incorporation and Au nanoparticle modification on the films' structural, optical, and antibacterial properties were studied using X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), UV–Vis spectroscopy, and field-emission scanning electron microscopy (FESEM). XRD analysis confirms the formation of polycrystalline anatase TiO2 and shows a composition-dependent structural development with increasing ZnO concentration. The optical experiments revealed increased transmittance and a progressive widening of the optical band gap from 3

Au nanoparticle-functionalized (TiO2)1−x(ZnO:MgO)x nanocomposite thin films (0≤x≤0.3) were effectively produced by chemical spray pyrolysis and annealed at 600 °C. The effects of ZnO incorporation and Au nanoparticle modification on the films' structural, optical, and antibacterial properties were studied using X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), UV–Vis spectroscopy, and field-emission scanning electron microscopy (FESEM). XRD analysis confirms the formation of polycrystalline anatase TiO2 and shows a composition-dependent structural develop- ment with increasing ZnO concentration. The optical experiments revealed increased transmittance and a progressive wid- ening of the optical band gap f

In this study, thin flms containing titanium dioxide (TiO₂), iron (III) oxide (Fe2O3) and cerium oxide (CeO2), with varying Fe2O3:CeO2 concentrations ranging from 0 to 30 wt% and 10 wt% gold nanoparticles (AuNPs), were prepared on glass using chemical spray pyrolysis. The structural, morphological, and sensing properties of the prepared thin flms were examined. XRD analysis revealed that a phase transformation occurred based on the dopant concentration: flms with x = 0 or 0.1 formed a polycrystalline anatase structure, whereas those with intermediate concentrations (x = 0.15 or 0.20) were amorphous. At higher doping concentrations (x = 0.25, 0.30), the structure developed a hematite Fe2O3, CeO2 and Au phase. Morphologicall

Phthalimide formation of Phthalic anhydride with various amines using microwave or without a method with the difference of the catalyst used in a prepared Phthalimide, either structure general are C6H4CONRCO and used as starting materials in synthesis several compounds derivative phthalimides are an important compounds because spectrum wide biological activities including Antimicrobial activity, anticonvulsant activity, Anti-inflammatory activity,Analgesic activity, Anti- influenza activity and Thromboxane inhibitory activity

توصيف الاساليب الارهابية وسبل مواجهتها

Date stones were used as precursor for the preparation of activated carbons by chemical
activation with ferric chloride and zinc chloride. The effects of operating conditions represented
by the activation time, activation temperature, and impregnation ratio on the yield and adsorption
capacity towards methylene blue (MB) of prepared activated carbon by ferric chloride activation
(FAC) and zinc chloride activation (ZAC) were studied. For FAC, an optimum conditions of 1.25
h activation time, 700 °C activation temperature, and 1.5 impregnation ratio gave 185.15 mg/g
MB uptake and 47.08 % yield, while for ZAC, 240.77 mg/g MB uptake and 40.46 % yield were
obtained at the optimum conditions of 1.25 h activation time, 500

Rehabilitation robotics has developed into an interdisciplinary field which uses mechanical design and control theory and optimization techniques together with information technologies to create better recovery results for people who suffer from motor disabilities. The present review assesses rehabilitation robotics research through engineering application studies which use more than 120 peer-reviewed articles published between 2014 and 2024. The discussion covers four main areas which include control strategies that start from basic PID methods and extend to sophisticated adaptive and intelligent control systems. The study utilizes bio-inspired and metaheuristic optimization methods to enhance system functionality and develop control paths

Sustainable crop production in a coarse soil texture is challenging due to high water permeability and low soil water holding capacity. In this paper, subsurface water retention technology (SWRT) through impermeable polyethylene membranes was placed at depth 35 cm below ground surface and within the root zone to evaluate and compare the impact of these membranes and control treatment (without using the membranes) on yield and water use efficiency of eggplant inside the greenhouse. The study was conducted in Al-Fahamah Township, Baghdad, Iraq during spring growing season 2017. Results demonstrated the yield and water use efficiencies were 3.483 kg/m² and 5.653 kg/m³, respectively for SWRT treatment p