Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your beha

This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

The study included 200 samples were collected from children under two years included (50 samples from each of Cerebrospinal fluid, Blood, Stool and Urine) from, (Central Children Hospital and Children's Protections Educational Hospital) The Iraqi Ministry of Health, the Department of Health Baghdad .the period from the first of 2015 September to the first of December 2015, Were obtained isolates bacterial subjected to the cultural, microscopic and biochemical examination and diagnosed to the species by using vitek2 system .The results showed there were contamination in 6.5% of clinical samples. The diagnosed colonies which gave pink color on the MacConkey agar, golden yellow color on the Trypton Soy agar and green color on t

يتعلق موضوع بحثنا في الصلة بين القانون والاخلاق، إذ تكمن جوهر فكرة القانون عموما والجنائي بشكل أخص فهذا الاخير انما يتعامل اساسا مع صور المساس الاكثر خطورة بالمعايير الاخلاقية والقيم التي تستند اليها. ويتعلق الامر بعد ذلك بالحقائق الاجتماعية التي تؤكد وجود تباين ملحوظ في مستويات الالتزام الفردي والجمعي بتلك المعايير نتيجة للتغير والتغيير الاجتماعي السلبي او الايجابي فإذا جمعنا ذلك مع ثبات القانون النسبي ك

Electronic remote identification (ER-ID) is a new radio frequency (RF) technology that is initiated by the Federal Aviation Authorities (FAA). For security reasons, traffic control, and so on, ER-ID has been applied for drones by the FAA to enable them to transmit their unique identification and location so that unauthorized drones can be identified. The current limitation of the existing ER-ID algorithms is that the application is limited to the Wi-Fi and Bluetooth wireless controllers, which results in a maximum range of 10–20 m for Bluetooth and 50–100 m for Wi-Fi. In this study, a mathematical computing technique based on finite state automaton (FSA) is introduced to expand the range of the ER-ID RF system and reduce the ene

The estimation of the amounts of Surface runoff resulting from rainfall in the water basins is of great importance in water resources management. The study area (Bahr Al-Najaf) is located on the western edge of the plateau and the southwestern part of the city center of Najaf, with an area of 2729.4 (km²). The soil and water assessment tool (SWAT) with ArcGIS software was used to simulate the runoff coming from the three main valleys (Kharr (A and B)), Shoaib Al-Rahimawi, and Maleh), that contribute the flow to the study area. The results of the model showed that the SWAT software was successfully simulating the flow conditions based on the coefficient of determination (R²), the Nash coefficient (NS

Porosity and permeability are the most difficult properties to determine in subsurface reservoir characterization. The difficulty of estimating them arising from the fact that porosity and permeability may vary significantly over the reservoir volume, and can only be sampled at well location. Secondly, the porosity values are commonly evaluated from the well log data, which are usually available from most wells in the reservoir, but permeability values, which are generally determined from core analysis, are not usually available. The aim of this study is: First, to develop correlations between the core and the well log data which can be used to estimate permeability in uncored wells, these correlations enable to estimate reservoir permeabil

This study is concentrated to investigate the effects of aeration and stirring speed on the volumetric mass transfer coefficient (KLa). A dynamic technique was used in estimating KLa values in order to achieve the aim of this study.

This study was done in 10L bioreactor by using two medias:-

1. Dionized water
2. Xanthan solution (1 g /L)

Moreover, the research covered a comparison between the obtained values of KLa.

The Xanthan solution was used because of its higher viscosity in comparison with water. It behaves similarly to the cultivation medium when organisms are cultivated in a bioreactor. Growth of organisms in the reactor l

Milling Machining is a widely accepted nontraditional machining technique used to produce parts with complex shapes and configurations. The material is removed in two stages roughing and finishing, the flat end cutter removed the unwanted part of material, then finished by end mill cutter. In milling technique, the role of machining factors such as cutting depth, spindle speed and feed has been studied using Taguchi technique to find its effectiveness on surface roughness.  Practical procedure is done by Taguchi Standard matrix. CNC milling is the most conventional process which is used for removing of material from workpiece to perform the needed shapes. The results and relations indicate that the rate of feed is v

The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.