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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 Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Calculation Mars – Earth distance and Mars orbital elements with Julian date
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In this paper, the Mars orbital elements were calculated. These orbital elements—the major axis, the inclination (i), the longitude of the ascending node (W), the argument of the perigee (w), and the eccentricity (e)—are essential to knowing the size and shape of Mars' orbit. The quick basic program was used to calculate the orbital elements and distance of Mars from the Earth from 25/5/1950 over 10000 days. These were calculated using the empirical formula of Meeus, which depended on the Julian date, which slightly changed for 10000 days; Kepler's equation was solved to find Mars' position and its distance from the Sun. The ecliptic and equatorial coordinates of Mars were calculated. The distance between Mars and the center of the E

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Publication Date
Fri Jul 26 2024
Journal Name
Surgical Neurology International
Orbital varices: Epidemiology, clinical presentation, and treatment outcomes – A scoping review
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Background:

Orbital varices are vein dilations in the orbit presenting various symptoms. This scoping review synthesizes existing evidence on their epidemiology, clinical features, and treatment efficacy.

Methods:

Literature was reviewed according to Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. PubMed and Scopus were searched until April 31, 2024, for articles on clinically diagnosed ocular varices detailing diagnostic methods, treatments, and outcomes. Exclusions were reviews, animal studies, and incomplete case reports. Data on study characteristics, diagnosis, management, and o

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Publication Date
Fri Jan 01 2021
Journal Name
Communications In Computer And Information Science
Audio Compression Using Transform Coding with LZW and Double Shift Coding
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Home New Trends in Information and Communications Technology Applications Conference paper Audio Compression Using Transform Coding with LZW and Double Shift Coding Zainab J. Ahmed & Loay E. George Conference paper First Online: 11 January 2022 126 Accesses Part of the Communications in Computer and Information Science book series (CCIS,volume 1511) Abstract The need for audio compression is still a vital issue, because of its significance in reducing the data size of one of the most common digital media that is exchanged between distant parties. In this paper, the efficiencies of two audio compression modules were investigated; the first module is based on discrete cosine transform and the second module is based on discrete wavelet tr

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of The College Of Education For Women
Shyness in Female College Students And its relation to some Variables
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The human being is a social being and human communication is a fundamental axis in the process of social interaction, and the characteristic of social shyness grows through the interaction of the individual with his environment. Identifying the level of shyness among university students, and identifying the differences in shyness among university students according to specialization (scientific, humanities). In order to achieve the objectives of the research, the researcher prepared a measure of shyness based on Zimbardo's theory, and the components that he identified are the (behavioral, cognitive, and emotional components). The validity and reliability were calculated using the Cronbach's alpha method, reaching (0.94), and the scale in

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Publication Date
Fri Nov 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries and salivary physiochemical characteristics among osteoporotic old adult women
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Background: Osteoporosis is a systemic skeletal disorder affects general health in addition to effect on salivary physical and chemical composition which lead to an adverse effect on oral health status. This study was conducted to evaluate the concentration of glycoprotein (osteonectin) in saliva and its effect on dental caries in relation to salivary flow rate and viscosity among osteoporotic women and compared to control group. Materials and Methods: The total sample composed of 60 females aged 60-65 years attending Al-Yarmook Teaching Hospital, 30 females diagnosed with osteoporosis by measuring bone density at the spine and femur with a dual-energy X-ray absorptiometry at T-score of >2.5, and 30 women without osteoporosis with T-score o

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Purification and Characterization β - lactamase produce from local isolate Klebsiella pneumonia
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Beta-lactamase was purified from local isolate Klebsiella pneumonia by several steps included precipitation with ammonium sulphate at 20-40% saturation, DEAE- ion exchange chromatography and gel filtration on Sephacryl S-200 column. The obtained purification fold and recovery were 32.66; 47.04% respectively. The characterization of the purified beta-lactamase showed that the molecular weight was about 4000 daltons as determined by gel filtration.Purified enzyme had an optimal pH of 7 for activity and an optimal stability between pH 6.5-7.5, results shows that the optimal temperature appear to be 35 ? C .During storage the enzyme retained 72% at -20 ? C and retained 25% of the activity at the same period at 4 ? C.

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Publication Date
Fri Jul 01 2016
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Survey Smoothly Fiber-Wireless (FiWi) Accessing Wireless Networks: Convergence and Challenges
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<p> Traditionally, wireless networks and optical fiber Networks are independent of each other. Wireless networks are designed to meet specific service requirements, while dealing with weak physical transmission, and maximize system resources to ensure cost effectiveness and satisfaction for the end user. In optical fiber networks, on the other hand, search efforts instead concentrated on simple low-cost, future-proofness against inheritance and high services and applications through optical transparency. The ultimate goal of providing access to information when needed, was considered significantly. Whatever form it is required, not only increases the requirement sees technology convergence of wireless and optical networks but

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Publication Date
Sun Aug 06 2023
Journal Name
Journal Of Economics And Administrative Sciences
Probit and Improved Probit Transform-Based Kernel Estimator for Copula Density
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Copula modeling is widely used in modern statistics. The boundary bias problem is one of the problems faced when estimating by nonparametric methods, as kernel estimators are the most common in nonparametric estimation. In this paper, the copula density function was estimated using the probit transformation nonparametric method in order to get rid of the boundary bias problem that the kernel estimators suffer from. Using simulation for three nonparametric methods to estimate the copula density function and we proposed a new method that is better than the rest of the methods by five types of copulas with different sample sizes and different levels of correlation between the copula variables and the different parameters for the function. The

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Publication Date
Thu Nov 28 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Psychological and sexual problems among women with hysterectomy at Baghdad City
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Hysterectomy is one of the most common gynecological operations done worldwide. Early diagnosis of the psychosexual effects of a hysterectomy and the fast application of appropriate treatment can prevent further worsening and persistence of symptoms, especially with respect to higher levels of anxiety, depression, lower self-esteem, and sexual impact after a hysterectomy. The aim of this study was to assess the psychological and sexual problems of women with hysterectomy. A descriptive study was carried out from March 1, 2023 to May 25, 2023 to determine the level of psychosexual problems experienced by women after hysterectomy. A purposive (non-probability) sample of 120 women who visited the outpatient clinic at Baghdad Teaching H

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Alexithymia and its relation with emotional intelleigence for 6th grade students
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This current study aims to:
1st: The recognizing of Alexithymia level for 6th grade students (Study Specimen) through the next Zero Hypothesis:1. There are no statistically significant differences at (0.05) level between the arithmetic mean of the specimen degrees as a whole and the central assumption for the scale of the lack in emotions expression
2. There are no statistically significant differences at (0.05) level between the arithmetic mean of the male students specimen and the arithmetic meanc of the female students specimen for the scale of Alexithymia.
2nd: ldentification the level of the emotional intelligence among 6th grade students (Study Specimen) through the next Zero Hypothesis:
1) There are no statistically si

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