This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.

This research attempts to investigate narrative structure in oral narrative particularly in Oprah's Show from a sociolinguistic viewpoint. Narrative is said to be universal in the sense that it is found in all times and places. There is no society or culture without narrative. Oral narrative is organized in a specific order. The research aims at studying and analyzing this order. In addition to that, it highlights the importance of narrative in conveying some moral messages to people who are listening to the story. The study is divided into two parts; theoretical and practical. The theoretical part draws on presenting a survey of literature which includes definitions and explanations of some related terms. The practical part is concerned

The effect of mixed corrosion inhibitors in cooling system was evaluated by using carbon steel specimens and weight loss analysis. The carbon steel specimens immersed in mixture of sodium phosphate (Na₂ HPO₄) used as corrosion inhibitor and sodium glocunate (C₆ H₁₁ NaO₇) as a scale dispersant at different concentrations (20,40, 60, 80 ppm) and at different temperature (25,50,75 and 100)ºC for (1-5) days. The corrosion inhibitors efficiency was calculated by using uninhibited and inhibited water to give 98.1%. The result of these investigations indicate that the corrosion rate decreases with the increase the corrosion inhibitors concentration at 80 ppm and at 100ºC for 5 days, (i.e,

The traffic congestion caused by the increase in the number of vehicles in the cities as a result of the increase in the population and the density of construction requires the provision of appropriate infrastructure and the provision of transport systems and logistics services that meet the needs of the population to meet the many challenges now and in the future by introducing various modes of transport , In accordance with integrated plans such as the use of (pedestrian friendly environments, bicycles and their own paths, light rail, metro, express bus, as well as public transport buses and others), through the development of Projects High-level roads, such as the annual and major roads, etc., and integrated with the urban planning of

اشكالية خطاب الحداثة في الفكر السياسي الاسلامي المعاصر

Among the issues that preoccupied ancient and modern grammarians is the phenomenon of grammatical disagreement among grammarians and their differences in many grammatical issues that many of them go back to the phenomenon of dialectical difference, so this filled our thinking with a lot of things that led us to look at the side of the reasons for this grammatical difference, and here lies the significance of research to know that it is a linguistic phenomenon dealing with the living language used among the Arabs and linguistic phenomena that reflect linguistic reality as well. Thus our chagrin determination in research and investigation in this issue is the scarcity of dialectical studies at the compositional grammar side, and the lack o

الاستثمار الاجنبي المباشر في العراق ودوره في تحقيق التنمية الاقتصادية

    Terrorism is a serious problem for many societies today. This research aims to identify the impact of terrorism and displacement crisis on human security, which was a shock to the Iraqi society in terms of its impact on the psychological, social and economic conditions of the individual, family, and society. The variety of methods of carrying out the terrorist operations that resulted from the phenomenon of human displacement witnessed by Iraq since the middle of 2014. This phenomenon has its demographic, political and social dimensions.

    In order to achieve the goal of this study and the importance of the subject, the social survey method was used by selecting a sample of 200 IDPs in a compou

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent