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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
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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

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Publication Date
Wed Jan 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Influence of CFRP Strengthening on the Behavior of Concavely-Curved Soffit Concrete Bridge Girders
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Abstract<p>Over the last few decades, fiber reinforced polymer (FRP) has been increasingly used in strengthening different structural concrete members. The main objective of this research is to study the influence of curvature on the performance of curved soffit reinforced concrete (RC) bridge girders that have been strengthened with carbon fiber reinforced polymers (CFRP). This experimental program was designed to evaluate the effect of concavity and soffit curvature on the CFRP laminate utilization and load capacity, compared to flat soffit RC beams strengthened with the same CFRP system. Accordingly, five beams, 2.7 m in length and having the same degree of soffit curvature (20 mm per 1 meter</p> ... Show More
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Publication Date
Mon Mar 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Influence of Aluminum Doping on Structural Films)Thin 3O2and Optical Properties of (Bi
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      In this research, the structural and optical properties were studied for Bi2O3 and Bi2O3: Al  thin  films  with   different  doping   ratios  ( 1, 2, 3 ) %  ,  which  were  prepared  by  thermal evaporation  technique under  vacuum , with  thickness  ( 450 ± 20 ) nm  deposited  on  glass substrates  at  room  temperature ( 300 ) K , Structural   measurements by ( XRD)  techniques demonstrated   that  all   samples  prepared   have  polycrystalline  structure   with  tetragonal structure and  a preferred orientation  [ 201 ]   the &n

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Publication Date
Wed Sep 19 2018
Journal Name
Biomedical And Pharmacology Journal
Influence of Silver Nanoparticles on the Specific Properties of Acrylic Resin for Ocular Prosthesis
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Scleral acrylic resin is widely used to synthesize ocular prosthesis. However, the properties of this material change over time, thus requiring the prosthesis to be refabricated. Many studies were conducted to improve these properties by reinforcing this material with nanoparticles. This study aims to evaluate the effect of silver nanoparticle powder on the mechanical properties (transverse flexural strength, impact strength, shear bond strength, surface microhardness, and surface roughness) of scleral acrylic resin used for ocular prostheses. Two concentrations were selected from the pilot study and evaluated for their effects on scleral acrylic resin properties. According to the pilot study, 0.01 and 0.02wt% AgNPs powder improved

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Publication Date
Mon Dec 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Effect of Chloride Ions on the Corrosion Behavior of Al – Zn Alloy in NaOH Solution at Four Different Temperatures
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This research involves study effect of chloride ions in concentration range (0.01 – 0.50 mol.dm-3) on the corrosion behavior of Al-Zn alloy in basic media of 1x10-3 mol.dm-3 NaOH at pH=11 and four different temperatures in the range (298-313 K). Cathodic and anodic Tafel slopes (bc &ba) and transfer coefficients (αc & αa) were calculated and the results interprets according to the variation of the rate – determining steps. The results also indicate that the chloride ions are bonded chemically in the interface as an initial step of formation of different mixed oxohydroxy – and chloro complexes. Polarization resistance (Rp) is calculates

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Addie and Shayer Model on the Achievement of Fifth Grade Students and their Attitudes towards History: The Effect of the Addie and Shayer Model on the Achievement of Fifth Grade Students and their Attitudes towards History
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Abstract

The current research aims to examine the effect of the Adi and Shayer model on the achievement of fifth-grade students and their attitudes toward history. To achieve the research objective, the researcher has adopted two null hypotheses. 1) there is no statistically significant difference at the level of (0.05) between the average score of students of the experimental group who study the history of Europe and modern American history according to the model of Addie and Shayer, and the average scores of the students of the control group who study the same subjects according to the traditional method in the test of post-achievement. 2) There was no statistically significant difference at the level (

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Publication Date
Mon Jul 10 2023
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis and Characterization of New 1,3,4-Oxadiazole Ring on Creatinine Derivatives Using Iodine and Study Their Anticancer Effect
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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
THE IMPACT OF MANAGEMENT CONTROL SYSTEMS (MCS) ON ORGANIZATIONS PERFORMANCE A LITERATURE REVIEW
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The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b

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Publication Date
Thu Oct 01 2020
Journal Name
Palarch's Journal Of Archaeology Of Egypt / Egyptology
&quot;Guarantees of Disciplinary Punishment on University Service Employee and Mechanisms for their Cancellation&quot; Comparative study
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The university Service employee is considered one of the categories of public employees, However, The academic and administrative tasks duties that undertakes have made him a special importance and a distinguished legal status, Therefore, we find That the Iraqi legislatures assigned this category a special Law, it is the university Service law No (23) of 2008 as amended who dealt with some aspects related to serving this category, such as duties, right, condition for appointment and award of academic titles, and financial allocation, such as university service allocation, academic title allocations, and some other Provisions leaving other matters to the general service laws and employee discipline, among the matters that the legislator negl

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Influence of The Interaction Between Urea and Super Phosphate Fertilizers on Some Morphological and Physiological Characteristics of Wheat
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  An experiment was carried out by using pots in kalar horticulture station/ Sulaimani province on soil which is talken form on once region field in the seasoning growth(20062007). The objective was to study interaction of different levels from urea fertilizer (zero, 0.20, 0.40, 0.80 gm / 4 kg soil in pot). These levels were equal to (zero, 25, 50, 100, kg uera / D) and super phosphate levels (zero, 0.24, 0.48, gm / 4 kg soil in pot).These levels were equal to(zero, 30, 60, kg / D) in morphological and physiological characteristies (ex. dry weight, leaf area, absolute growth rate, protein percentage, and chlorophyll content) of Ipa (95) wheat variety. This experiment was carried out by completely Randomized Design (C. R. D.). Re

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Publication Date
Sun Jan 01 2012
Journal Name
Turkish Journal Of Physics
The influence of confinements on the photon flux spectra in amorphous silicon quantum dots
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