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

Iris recognition occupies an important rank among the biometric types of approaches as a result of its accuracy and efficiency. The aim of this paper is to suggest a developed system for iris identification based on the fusion of scale invariant feature transforms (SIFT) along with local binary patterns of features extraction. Several steps have been applied. Firstly, any image type was converted to  grayscale. Secondly, localization of the iris was achieved using circular Hough transform. Thirdly, the normalization to convert the polar value to Cartesian using Daugman’s rubber sheet models, followed by histogram equalization to enhance the iris region. Finally, the features were extracted by utilizing the scale invariant feature

In this work , we study different chaotic properties of the product space on a one-step shift of a finite type, as well as other spaces. We prove that the product  is Lyapunove  â€“unstable if and only if at least one  or  is Lyapunove  â€“unstable. Also, we show that and locally everywhere onto (l.e.o)  if and only if is locally everywhere onto (l.e.o) .

        Chemical polymerization produces polyaniline in two concentrations (0.02,0.05g) at room temperature. The reaction of polymerization was exothermal in nature. The characterization peak was observed in the FTIR range between 1470 and 1560cm^-1which defined benzenoid and quinoid ring. To find out the effects Fe₂O_3, this investigation was carried out with two weights of Fe₂O₃ (0.05 and 0.02 g). In the experiment part, 32 mice were separated into eight groups, as indicated. The experiment lasted for 35 days. The results showed a significant (P < 0.05) decrease in sperm motility, concentration, percentage of live sperm and testosterone concentration with a significant (P &

The aqueous extract of Citrullius colocynthis dried seeds (160 ?g/ml) was in vitro evaluated for its effect on phagocytic index (PI) and lymphocyte transformation index (LTI) of blood cells obtained from 30 apparently healthy blood donors (15 males and 15 females). The PI was further in vivo evaluated in cells of peritone, spleen and liver of mice treated with the extract at a dose of 0.64 mg/kg. The results revealed that in in vitro study, phagocytic cells treated with the extract showed a significant increased percentage as compared with untreated cells (60.0 vs. 44.1%). Phagocytes obtained from peritone (44.1 vs. 30.0%) and spleen (45.6 vs. 39.6 %) of treated and untreated mice behaved in a similar manner, while liver phagocytes showed n

    Soft clays are generally characterized by low shear strength, low permeability and high compressibility. An effective method to accelerate consolidation of such soils is to use vertical drains along with vacuum preloading to encourage radial flow of water.  In this research numerical modeling of prefabricated vertical drains with vacuum pressure was done to investigate the effect of using vertical drains together with vacuum pressure on the degree of saturation of fully and saturated-unsaturated soft soils.  Laboratory experiments were conducted by using a specially-designed large consolidometer cell where a central drain was installed and vacuum pressure was applied. All tests were conducted

ABSTRACT

            The aim of the research is to identify the impact of the areas of organizational change in strategic marketing planning in cement factories operating within the city of Al-Khums, and this effect was measured using a questionnaire consisting of 28 phrases, and it was relied on the descriptive approach that suits the nature of the subject of the research, while the research community consists of heads And members of the board of directors, authorized managers, unit managers and heads of departments in the factories under study, which numbered 55 respondents, during the month of September of the year 2021, and a sample of the compreh

يحتل موضوع الاستهلاك اهمية كبيرة في الدراسات الاقتصادية في حالتي السلم والحرب وذلك لارتباط هذا الموضوع بالانسان والمجتمع ولكونه احد مؤشرات مستوى الرفاهية الاقتصادية والاجتماعية وتزداد اهمية ضبط حركة هذا المتغير السلوكي والكمي في زمن الحرب اكثر مما هو عليه في حالة السلم، في هذا البحث تم استخدام بيانات احصائية عن الانفاق الاستهلاكي الخاص ونصيب الفرد من الدخل القومي اضافة الى الرقم القياسي لاسعار المس

Metal enhanced fluorescence (MEF) is an unequaled phenomenon of metal nanoparticle surface plasmons, when light interacts with the metal nanostructures (silver nanoparticles) which result electromagnetic fields to promote the sensitivity of fluorescence. This work endeavor to study the influence of silver nanoparticles on fluorescence intensity of Fluoreseina dye by employment mixture solution with different mixing ratio. Silver nanoparticles had been manufactured by the chemical reduction method so that Ag NP layer coating had been done by hot rotation liquid method. The optical properties of the prepared samples (mixture solution of Fluoreseina dye solutions and colloidal solution with 5 minutes prepared of Ag NPs) tested by using UV-V

In this work an experimental study of deposited silver nanoparticles on the core of optical fiber end at different time based on photodeposition technique is presented. The results demonstrated that the concentration of silver nanoparticles deposited on the core of optical fiber end was effected by the deposition time. The photodeposition system was fabricated using multi-mode optical fiber and laser diode source. The results show that the silver deposition concentration increases linearly with the deposition time. The deposition rate was 3.25 (wt/ s)