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
Fri Jan 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Feeble regular and feeble normal spaces in α-topological spaces using graph
...Show More Authors

This paper introduces some properties of separation axioms called α -feeble regular and α -feeble normal spaces (which are weaker than the usual axioms) by using elements of graph which are the essential parts of our α -topological spaces that we study them. Also, it presents some dependent concepts and studies their properties and some relationships between them.

Preview PDF
Scopus (1)
Scopus Clarivate
Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Secondary skull tumors: Prevalence, MRI findings as a diagnostic tool, and treatment
...Show More Authors

Background: Skull secondary tumors are malignant bone tumors which are increasing in incidence.Objective: The objectives of this study were to present clinical features , asses the outcome of patients with secondary skull tumors ,characterize the MRI features, locations, and extent of secondary skull tumors to determine the frequency of the symptomatic disease.Type of the study: This is a prospective study.Methods: This is a prospective study from February 2000 to February 2008. The patients were selected from five neurosurgical centers and one oncology hospital in Baghdad/Iraq. The inclusion criteria were MRI study of the head(either as an initial radiological study or following head CT scan when secondary brain tumor is suspected , vis

... Show More
View Publication Preview PDF
Publication Date
Sun May 01 2016
Journal Name
Istanbul Bridge Conference.- Turkey
Strengthening and Load Testing for Short Span Steel Bridge for Abnormal Loads
...Show More Authors

The steel jetty selected for strengthening is in Baghdad city, over Tigris River, consists of 55 short spans, each of approximately 4 meters and one naviga-tional opening of 12 m. The bridge is 224 meters length and 8 meters in width. The strengthening system was designed to remove overstresses that occurred when the bridge was subjected to abnormal loads of 380 tons. A strengthening system which installed in spring 2008 was used where the main concept is to depend on added side supporting elements which impose reversal forces on the bridge to counteract most of the loads expected from the abnormal heavy loads. The bridge was load tested before and after the strengthening system was activated. The load test results indicate that the strengt

... Show More
Publication Date
Thu Nov 17 2016
Journal Name
International Journal Of Computer Applications
Colour Recognizing Robot Arm Equipped with a CMOS Camera and an FPGA
...Show More Authors

In this paper a system is designed on an FPGA using a Nios II soft-core processor, to detect the colour of a specific surface and moving a robot arm accordingly. The surface being detected is bounded by a starting mark and an ending mark, to define the region of interest. The surface is also divided into sections as rows and columns and each section can have any colour. Such a system has so many uses like for example warehouses or even in stores where their storing areas can be divided to sections and each section is coloured and a robot arm collects objects from these sections according to the section’s colour also the robot arm can organize objects in sections according to the section’s colour.

Crossref (1)
Crossref
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
HLA-DRB1*03 And DRB1*15 Frequency In Helicobacter Pylori Superficial Gastritis
...Show More Authors

Background: Background: Helicobacter pylori is an important gastrointestinal bacteria related to the development of  superficial atrophic gastritis, peptic ulcer and gastric cancer. Human leukocyte antigens (HLA) may play an important roles in host immune responses to H pylori antigens.

Aim of the study: to investigate the association between HLA-DRB1 genotypes and superficial gastritis with H. pylori infection in an Iraqi patients.

Patients and methods: Sixty patients with superficial gastritis and 100 individuals with apparently normal results after endoscopic examination were recruited from Al-Kindy Teaching Hospital - G

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Family Atmosphere and Relationship to Academic Adjustment for Student at Baghdad University
...Show More Authors

The research aimed: 1. Definition of family climate for the university students. 2. Definition of statistical significance of differences in family climate variable depending on the sex (males - females) and specialization (Scientific - humanity). 3. Definition of academic adjustment for university students. 4. Definition of correlation between climate and academic adjustment. The research sample formed of (300) male and female students by (150) male of scientific and humanitarian specialization and (150) female of scientific and humanitarian specialization randomly selected from the research community. To achieve the objectives of the research the researcher prepared a tool to measure family climate. And adopted the measure (Azzam 2010)

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 24 2021
Journal Name
Journal Of Engineering Science And Technology. Journal Of Engineering Science And Technology
Grey-Level Image Compression Using 1-D Polynomial and Hybrid Encoding Techniques
...Show More Authors

Scopus (5)
Scopus
Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Die literarische Übersetzung und Deutlichkeit dem Leser Literary Translation and Receive Manifestation
...Show More Authors

Die Forschung geht  um das wichtigste Thema für die literarischen Studien, die um die literarische Übersetzung und die Deutlichkeit dem Leser gekreist sind. Die literarische Übersetzung ist ein schwieriger Prozess, der auf vielseitigen Faktoren beruht ist, damit es erfolgreich gelungen ist. Dies ist auch ein gemeinsamer Prozess durch das Kunstwerk zwischen dem Autor und Übersetzer, so dass der erste Schritt in der vorliegenden Forschung wie folgendes lautet: muss es der Autor genau bestimmt wird, wie er die methodischen Grundprinzipien des Wekes im Dienst der zentralen Idee formuliert, und wie er die literarische Gestalt durch die voll erfassende Vorstellung des Wekes dichtet. Denn die literarische Arbeit besteht aus zwei Teilen

... Show More
View Publication Preview PDF
Publication Date
Wed May 25 2016
Journal Name
Oncolytic Virotherapy
Newcastle disease virus, rituximab, and doxorubicin combination as anti-hematological malignancy therapy
...Show More Authors

Hematological malignancies are important diseases that need more powerful therapeutics. Even with current targeting therapies, such as rituximab and other chemotherapeutic agents, there is a need to develop new treatment strategies. Combination therapy seems the best option to target the tumor cells by different mechanisms. Virotherapy is a very promising treatment modality, as it is selective, safe, and causes cancer destruction. The Iraqi strain of Newcastle disease virus (NDV) has proved to be effective both in vitro and in vivo. In the current work, we tested its ability on anti-hematological tumors and enhanced current treatments with combination therapy, and studied this combination using Chou–Talalay analysis. p53 concentration was

... Show More
Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Image Compression Using Tap 9/7 Wavelet Transform and Quadtree Coding Scheme
...Show More Authors

This paper is concerned with the design and implementation of an image compression method based on biorthogonal tap-9/7 discrete wavelet transform (DWT) and quadtree coding method. As a first step the color correlation is handled using YUV color representation instead of RGB. Then, the chromatic sub-bands are downsampled, and the data of each color band is transformed using wavelet transform. The produced wavelet sub-bands are quantized using hierarchal scalar quantization method. The detail quantized coefficient is coded using quadtree coding followed by Lempel-Ziv-Welch (LZW) encoding. While the approximation coefficients are coded using delta coding followed by LZW encoding. The test results indicated that the compression results are com

... Show More
View Publication Preview PDF
Crossref