Preferred Language
Articles
/
jeasiq-2021
Influence of behavioural implication of information on the selection of accounting methods and their reflection on investor's decisions field study on Iraq stock exchange
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Shot Peening Time Effect on Corrosion Behaviors of Al Alloy 2024-T3
...Show More Authors

In this study many specimen s were prepared from 2024-T3 Aluminum alloy for corrosion test by the dimensions of (15*15*3) mm according to ASTM G71-31 and then subjected to shot peening process at different time (15, 30, 45) minutes using steel ball having a diameter of 2.75 mm and Rockwell Hardness of 55RC to induce compressive residual stress which were measured using X-Ray diffraction method, surface roughness and   hardness were tested before and after peening. Electrochemical corrosion test by Tafel extrapolation method was carried out in an environment of 3 .5% NaCl solutions (sea water) where Corrosion rate calculated using Tafle equation.

The obtained results show a favorable influence of SP treatment

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program on Female Students’ Knowledge toward Premenstrual Syndrome in Secondary Schools in Third Al- Rusafa Education Directorate, Iraq
...Show More Authors

Objective: To evaluate the effectiveness of educational program on female students’ knowledge toward premenstrual syndrome.
Methodology: A quasi-experimental design study conducing on (140) student purposely in four secondary schools at Al-sadder city (70) student for study group and (70) for control group. The prevalence of PMS selected through American College of Obstetricians and Gynecologists (ACOG) (2015) criterias to select PMS students before program. The education program were set in four steps, the first step (pre-test) is to assess the knowledge , before the implementation of the program, the second step is implementing the program, following two steps post-test I and II between each test two weeks. Validity is determined

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 16 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technological Maturity and its role in reinforcing the quality of auditing: An analytical study in Iraqi audit offices
...Show More Authors

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Influence of Nd and Ce doping on the structural, optical and electrical properties of V2O5 thin films
...Show More Authors

Nano-structural of vanadium pentoxide (V2O5) thin films were
deposited by chemical spray pyrolysis technique (CSPT). Nd and Ce
doped vanadium oxide films were prepared, adding Neodymium
chloride (NdCl3) and ceric sulfate (Ce(SO4)2) of 3% in separate
solution. These precursor solutions were used to deposit un-doped
V2O5 and doped with Nd and Ce films on the p-type Si (111) and
glass substrate at 250°C. The structural, optical and electrical
properties were investigated. The X-ray diffraction study revealed a
polycrystalline nature of the orthorhombic structure with the
preferred orientation of (010) with nano-grains. Atomic force
microscopy (AFM) was used to characterize the morphology of the
films. Un-do

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Marketing decisions as an intermediary variable of the nature of the relationship between Environmental Turbulence and marketing effectiveness exploratory study of Carrefour branches in Erbil Governorate
...Show More Authors

The organizations, represented by its Management, are working hard in various ways to identify the environmental disturbances that occur in their environment and to investigate and follow up the movement of these disturbances and to respond to them through the decisions they make in an attempt to keep pace with the work and sustainability of their activities, including those decisions, marketing decisions taken by the environmental disturbulence in the market of the organization, the inability of these organizations to read the indicators of these disturbulence correctly displays their marketing effectiveness to vibration and decline in the negative.The current research is based on a fundamental problem that envi

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Aug 01 2022
Journal Name
مجلة الرافدين للعلوم الرياضية
Fartlek exercises and their effect on molecular biology (vascular endothelial growth factor-basic fibroblast growth factor) and some physical variables for players 800m arena and field for youth
...Show More Authors

The study aimed to : - To determine whether there are significant differences between Fartlek training and the increase in the molecular biology (VEGF - basal fibroblast growth factor) for arena and field players in an (800m) youth event. - Determine whether there are statistically significant differences between Fartlek training and the increase in molecular biology and some physical variables for the players (800m) in the arena and field for youth. - Determine whether the Fartlek training method is the most appropriate to achieve statistically significant differences in the research variables for the players (800m) in the arena and field for youth. The researchers used the experimental method for its suitability and the nature of the rese

... Show More
Publication Date
Sun Aug 11 2024
Journal Name
Lecture Notes In Networks And Systems
International Financial Reporting Standards and Their Impact on the Value of the Economic Unit
...Show More Authors

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

... Show More
View Publication
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Influence of Waste Concrete and Glass Recycled on the Strength Properties of Green Reactive Powder Concrete
...Show More Authors

These days, the world is facing a global environmental and sustainability problem due to the increasing generation of large amounts of waste through construction and demolition work, which causes a serious problem for the environment. Therefore, this research was conducted to get rid of the waste disposal problems, including old glass and concrete, which were used as recycled fine aggregates. Seven different mixtures were prepared. The first mixture was with the used sand, which is glass sand, and it was adopted as a reference mixture (ORPC), and three mixtures were prepared for each of the recycled materials (waste concrete and glass) and partially replaced by glass sand in different proportions (25, 50, and 75) %. Some

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Apr 09 2019
Journal Name
Journal Of The College Of Education For Women
The Role of Civil Society Institutions for the Care of Young People in Iraq ( Possibilities and constraints): A Field Study from the Point of view of University Students
...Show More Authors

Besides the role of state institutions that come in the forefront of their priorities and obligations to provide security and development of the economy and reduce the unemployment rate and the reduction of inflation and improving education, health and others, the Community Partnership At frames what has become known as the institutions of society civil-with the state does not eliminate the role, but rather complements its role ; it is the role of civil society partner and an extension of the role of the state in the face of challenges and crises, but it may be sometimes a race role in addressing social, political and economic issues of the role played by the state, not complementary.
The highlighting the specificity of the relationsh

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The effect of transformational leadership in the employee’s motivation in the organizations
...Show More Authors

The transformational leaderships in all organizations  consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.

The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached

... Show More
View Publication Preview PDF
Crossref