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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
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
A Genetic Algorithm for Minimum Set Covering Problem in Reliable and Efficient Wireless Sensor Networks
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Densely deployment of sensors is generally employed in wireless sensor networks (WSNs) to ensure energy-efficient covering of a target area. Many sensors scheduling techniques have been recently proposed for designing such energy-efficient WSNs. Sensors scheduling has been modeled, in the literature, as a generalization of minimum set covering problem (MSCP) problem. MSCP is a well-known NP-hard optimization problem used to model a large range of problems arising from scheduling, manufacturing, service planning, information retrieval, etc. In this paper, the MSCP is modeled to design an energy-efficient wireless sensor networks (WSNs) that can reliably cover a target area. Unlike other attempts in the literature, which consider only a si

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Moral identity and its relationship to social affiliation among university students Exposed to shock pressure
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The current research aimed to identify the level of moral identity and social affiliation among students exposed to shock pressures, as well as to reveal the relationship between these variables. To achieve these objectives, the researcher adopted the diagnostic tool for the measure of post-traumatic stress disorder (PDS-5) scale (Foa, 2013) translated to Arabic language by (Imran, 2017). The researcher also adopted the moral identity scale built by (Al-Bayati, 2015) and the measure of social affiliation built by (Al-Jashami, 2013), which were applied to a random sample of (200) male and female students chose from al Anbar University. They were exposed to shock pressures. The results of the research showed that the sample has an average

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
SOLAR WATER HEATER WITH SHELL AND HELICAL COILED TUBE HEAT EXCHANGER AS A STORAGE TANK
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In this work an experimental study is performed to evaluate the thermal performance
of locally made closed loop solar hot water system using a shell and helical coiled tube
heat exchanger as a storage tank. Several measurements are taken include inlet and outlet
temperatures of both collectors and supply water and temperature distribution within the
storage tank. This is beside the water flow rate in both collectors and load cycle. The
main parameters of the system are obtained.

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Glucagon-like Peptide-1 Levels and Related Parameters in Rheumatoid Arthritis Patients Prone to Atherosclerosis
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  The study aimed to estimate  the role of glucagon-like peptide-1 (GLP-1)  and visfatin as a novel  pro inflammatory marker in Rheumatoid Arthritis (RA ) according to the activity scores of disease to assess the possibility of introducing glucagon-like peptide-1 and visfatin in the diagnosis and monitoring of RA patients and to found the correlation  of visfatin level with GLP-1 and AIP in patients prone to atherosclerosis ,fifty  healthy individuals as control group (G1) and fifty rheumatoid arthritis (RA) patients (G2) were enrolled in this study with middle age  ranged (30 – 40) years and BMI ≥24 kg/m2. ESR ,RF, lipid profile, CRP,insulin, visfatin and GLP-1were determined. Results in t

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Early Diagnose Alzheimer's Disease by Convolution Neural Network-based Histogram Features Extracting and Canny Edge
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Alzheimer's disease (AD) increasingly affects the elderly and is a major killer of those 65 and over. Different deep-learning methods are used for automatic diagnosis, yet they have some limitations. Deep Learning is one of the modern methods that were used to detect and classify a medical image because of the ability of deep Learning to extract the features of images automatically. However, there are still limitations to using deep learning to accurately classify medical images because extracting the fine edges of medical images is sometimes considered difficult, and some distortion in the images. Therefore, this research aims to develop A Computer-Aided Brain Diagnosis (CABD) system that can tell if a brain scan exhibits indications of

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Photoinduced Electron Transfer Between Metalloporphyrin Complex Dihydroxy Antimony ( v) Tetrapbenylporphine and Halide in Acetonitrile Solution
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:Electron transfer (El) through molecular frameworks is. ce.ntral

to  a wide  range  of  chemical,  physical  ,  an   biological   processes. Atheoretical  calculation  Â·investigation   of  (ED  between  dihydroxy antimony  (V)   tetraP.henylporphine cation  (Sb''(TP.P)(04)2] and halid cr,Br·,r ,and SCN- is presented . These Calculations &re  is fiting on experrnental  studies  Showing  that the rate of Electron Transfer. The theoretical  Calculation   are   based  Â·an   a   eontinm: m   theory.   The tran:sferr ng &nbsp

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Publication Date
Mon Oct 12 2020
Journal Name
Molecules
Phase Change Process in a Zigzag Plate Latent Heat Storage System during Melting and Solidification
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Applying a well-performing heat exchanger is an efficient way to fortify the relatively low thermal response of phase-change materials (PCMs), which have broad application prospects in the fields of thermal management and energy storage. In this study, an improved PCM melting and solidification in corrugated (zigzag) plate heat exchanger are numerically examined compared with smooth (flat) plate heat exchanger in both horizontal and vertical positions. The effects of the channel width (0.5 W, W, and 2 W) and the airflow temperature (318 K, 323 K, and 328 K) are exclusively studied and reported. The results reveal the much better performance of the horizontal corrugated configuration compared with the smooth channel during both melti

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Publication Date
Mon Mar 01 2021
Journal Name
Desalination And Water Treatment
Extraction model to remove antibiotics from aqueous solution by emulsion and Pickering emulsion liquid membrane
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Publication Date
Tue Oct 01 2024
Journal Name
Medical Journal Of Babylon
Association between Single Nucleotide Polymorphisms rs3757318 and Vitamin D Deficiency in Iraqi Breast Cancer Patients
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Abstract<sec> <title>Background:

Multiple single-nucleotide polymorphisms (SNPs) located in the intergenic region between estrogen receptor 1 and CCDC170 (especially at rs3757318) are thought to be associated with breast cancer risk. additionally, the serum level of vitamin D is believed to be linked to different aspects of breast carcinogenesis.

Objectives:

To assess the potential association between rs3757318 SNP and breast cancer pathogenicity, specifically in relation to serum vitam

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Publication Date
Tue Jul 30 2024
Journal Name
Iraqi Journal Of Science
Frame-Based Change Detection Using Histogram and Threshold to Separate Moving Objects from Dynamic Background
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      Detecting and subtracting the Motion objects from backgrounds is one of the most important areas. The development of cameras and their widespread use in most areas of security, surveillance, and others made face this problem. The difficulty of this area is unstable in the classification of the pixels (foreground or background). This paper proposed a suggested background subtraction algorithm based on the histogram. The classification threshold is adaptively calculated according to many tests. The performance of the proposed algorithms was compared with state-of-the-art methods in complex dynamic scenes.

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