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 a set of conclusions and recommendations, and the most important conclusions are the following: There is a significant effect of the behavioural implications of information on the selection of accounting methods, and There is a significant effect of the accounting methods on the investors ’decisions with the presence of the behavioural implications of the information, and If the accountant anticipates the results of using the information, he may lead it and before communicating any information, and therefore even before any results appear, he chooses to change the information, his behaviour or even his goals, and It is possible to predict the behaviour of individuals and guide this behaviour in an appropriate way by providing the appropriate information in the decision-making process, and By being aware of the users ’reactions to the accounting methods, the accountant can use the preferred alternative accounting methods for them. Either the most important recommendations are: The need to take account of the preparers of accounting information behavioural aspects, and take the reaction of users to accounting information in consideration when performing accounting work, and choose accounting methods, and The need to pay attention to the information provided to investors, which helps them in making investment decisions, and to provide this information periodically and systematically and provide it with the speed and accuracy possible, and work to provide the appropriate information in terms of quantity, type and time in order to facilitate proper investment decision-making
Building a geological model is an essential and primary step for studying the reservoir’s hydrocarbon content and future performance. A three-dimensional geological model of the Asmari reservoir in Abu- Ghirab oil field including structure, stratigraphy, and reservoir petrophysical properties, has been constructed in the present work. As to underlying Formations, striking slip faults developed at the flank and interlayer normal. Abu Ghirab oilfields are located on the eastern anticlinal band, which has steadily plunged southward. 3D seismic interpretation results are utilized to build the fault model for 43 faults of the Asmari Formation in Abu Ghirab Oilfield. A geographic facies model with six different rock facies types
... Show MoreAbstract This research scrutinizes the impact of external magnetic field strength variations on plasma jet parameters to enhance its performance and flexibility. Plasma jets are widely used for their high thermal and kinetic energy in both medical and industrial fields. The study employs optical emission spectroscopy to measure electron temperature, electron density, and plasma frequency in a plasma jet subjected to varying magnetic field strengths (25, 50, 100, 150, and 250 mT). The results indicate that a stronger magnetic field results in higher electron temperature (1.485 to 1.991 eV), electron density (5.405 × 1017 to 7.095 × 1017), and plasma frequency 7.382 × 1012 to 8.253 × 1012 Hz. As well as the research investigates the influ
... Show MoreIn this study we try to make a first step for making a new list for fauna and flora of Kurdistan in particular and Iraq in general. This is very important study of biodiversity of Iraq. We recognize 52 migratory and resident birds including Alectoris chukar asoica which is recently described. Also, 20 amphibians and reptiles including two snakes recently recorded Zamenis hohenackeri and Platyceps ladacesis, a new form of Asaccus sp. and sub- species of Varanuns griseus caspeius for the first time in Iraq, with many rare specimens. Thirteen different species of mammals were recognized, with comme
... Show MoreAbstract A descriptive study using evaluation technique was carried at the health organizations concerning STIs/HIV/AIDS, mainly the AIDS Researches and Studies Center in Baghdad and many of the AIDS sections in the Health Directorates in the Governorates throughout the period of May 15th , 2003 through September 30th, 2003( to describe the surveillance system for the period 1993 through 2002). The study aimed to describe the STIs/HIV/AIDS surveillance system in Iraq. System evaluation questionnaire was adopted from WHO and developed for the purpose of this study. Content validity of questionnaire was establis
The research aims to study Sabkha mineralogy to determine the mineral types, the nature of the precipitation, and the patterns of salt crystallization. Two Sabkhas in Abu Ghraib, west of Baghdad, were studied. It was found that the Sabkhas were formed in flat ponds from saturated solutions in a semi-arid to arid climate. Halite predominates, followed by anhydrite and gypsum as evaporite minerals. As for the minerals of the Sabkha soil, it consisted of feldspar, calcite, quartz, and dolomite, in addition to the clay minerals represented by kaolinite, illite, and chlorite. Needle forms, hopper shapes, dendritic crystals, and polygon shapes are the main crystallization patterns dominantly found in the Sabkhas. All these types of crysta
... Show MoreMishrif Formation was deposited during The Cenomanian-Early Turonian, which has been studied in selected Tuba and Zubair OilFields, these wells (TU-5, TU-24, TU-40, ZB-41, ZB-42, and ZB-46) are located within Mesopotamian basin at southern Iraq and considered as a major carbonate reservoir in Iraq and the Arabian Gulf. The palaeontological investigations mainly depending on benthonic foraminifera of the studied wells of Tuba and Zubair Oilfields in Mishrif Formation, twenty-four species belonging to fourteen genera are recognized of benthonic foraminifera, which has been recognized through this study, especially benthonic foraminiferal, indicating four zones as follows: