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 flat-headed borer, Capnodis tenebrionis  (Linnaeus, 1760) , dispersed extensively in various geographical regions; it is extremely harmful and a dire threat to most stone fruit cultivars, and once the larva enters under the host tree crown, the infested host tree will gradually dry and eventually die. In this study, specimens were collected from several sites in Erbil province, Kurdistan Region- Iraq; then the fully grown larvae were selected for morphological study. In addition, clarification of morphological consequential and implication for most diagnostic characters were studied in all dissected parts. Scanning electron microscope (SEM) was used to further analyze the hidden features of the selected characteristics;

This study identified intellectual and applied research in key variables (Strategic Control and Strategic Pitfalls) through internal dimensions then founded the (Federal Board of Supreme Audit) is the good area for analyzing the relationship and effect between variables by (125) questionnaire selected from (148) was distributed to the top and middle management as a seniors in controlling action. Appropriate methods, statistical tools, and programs were used to enhance the basic outputs, represented as a set of Conclusions and recommendations from the real control work with a specificity of potential Pitfalls in the effectiveness impact by Strategic Control in other dimensions which Studied.

Laser shock peening (LSP) is deemed as a deep-rooted technology for stimulating compressive residual stresses below the surface of metallic elements. As a result, fatigue lifespan is improved, and the substance properties become further resistant to wear and corrosion. The LSP provides more unfailing surface treatment and a potential decrease in microstructural damage. Laser shock peening is a well-organized method measured up to the mechanical shoot peening. This kind of surface handling can be fulfilled via an intense laser pulse focused on a substantial surface in extremely shorter intervals. In this work, Hydrofluoric Acid (HF) and pure water as a coating layer were utilized as a new technique to improve the properti

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

Six proposed simply supported high strength-steel fiber reinforced concrete (HS-SFRC) beams reinforced with FRP (fiber reinforced polymer) rebars were numerically tested by finite element method using ABAQUS software to investigate their behavior under the flexural failure. The beams were divided into two groups depending on their cross sectional shape. Group A consisted of four trapezoidal beams with dimensions of (height 200 mm, top width 250 mm, and bottom width 125 mm), while group B consisted of two rectangular beams with dimensions of (125 ×200) mm. All specimens have same total length of 1500 mm, and they were also considered to be made of same high strength concrete designed material with 1% volume fraction of steel fiber.

The present investigation focuses on the response of simply supported reinforced concrete rectangular-section beams with multiple openings of different sizes, numbers, and geometrical configurations. The advantages of the reinforcement concrete beams with multiple opening are mainly, practical benefit including decreasing the floor heights due to passage of the utilities through the beam rather than the passage beneath it, and constructional benefit that includes the reduction of the self-weight of structure resulting due to the reduction of the dead load that achieves economic design. To optimize beam self-weight with its ultimate resistance capacity, ten reinforced concrete beams having a length, width, and depth of 2700, 100, and

This paper describes flexural behavior of two spans continuous rectangular concrete beams reinforced with mild steel and partially prestressing strands, to evaluate using different prestressing level and prestressing area in continuous prestressed beams at serviceability and ultimate stages. Six continuous concrete beams with 4550 mm length reinforced with mild steel reinforcement and partially prestressed with two prestressing levels of (0.7fpy  or 0.55fpy.) of and different amount of 12.7 mm diameter seven wire steel strand were used. Test results showed that the partially prestressed reinforced beams with higher prestressing level exhibited the narrowest crack width, smallest deflection and strain in both steel and concrete at ul

Games engagement has become one of the main concerns in game industry. Early study revealed that Malaysian digital traditional games are suffering with the same issue due to several factors. One of it is the lack of the game itself. Although many Malaysian traditional games have been digitized, none of them has incorporated rewards despite its importance in games engagement. Realizing the importance of rewards in games engagement, one of Malaysian traditional Congkak has been chosen to be enhanced by incorporating rewards. Experiments have been conducted among 50 gamers among the Millennials. Prior interview, game demo and human test are conducted. Experiments focused on the influence of rewards on games flow, games challenge, and its ef