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Induction informational, informational use, the behavior of the product and user information.
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Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your behavior accountant and that's what he referred to Prakash, describing the process of induction informational and hence the person will be affected by his conduct accounting information once as a transmitter of information (the accountant) and once as a user of the Information (receiver), and know first informational induction process and the second process informational use.

 That all of the product and the user information his behavior after the informational content to the process of financial reporting and this has been proved by the study through a questionnaire that was distributed to a sample of companies listed in the Iraqi Stock Exchange companies and using a number of statistical methods, and reached a number of conclusions most important that user behavior has to do with the nature and type of information that he had received and which are reflected on the type of decisions, whether investment decisions, credit and other decisions, and the sender information (the accountant) and is required to deliver information to the recipient, his behavior is influenced by a reversal Reflction user behavior information through its decisions and this the so-search information as mentioned either the most important recommendations of the study are that the accountant familiar with the needs of accounting information and orientation so that users use the methods of accounting methods that generate accounting information in line with the orientations and behavioral decision-maker ..

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Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Behavior of Defective Cast in Place Piles
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This paper deals with testing defected model piles in the soil in order to study their behavior. In this respect, the results of model pile tests are discussed either geotechnically or structurally according to the type of failure.   Two parameters were studied in order to evaluate the general behavior of defective piles. These parameters include the defect location and the defect type for floating and end bearing pile. The results of the experimental work indicated that the critical case for floating pile is seen to be when the defect of (5%) at the first third of the pile length at which the decrease in the bearing capacity is about (21%), while the decrease in the bearing capacity is found to be (14%) and (10%), when

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Titania Effect on Sintering behavior of Alumina
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The sintering behavior of Alumina was investigated by adding TiO2. The addition of TiO2 lowered the sintering temperature of the Alumina compared with those of pure Alumina. The result suggests that TiO2 acts as an activator for sintering of Alumina. Water absorption, apparent porosity and density were examined for both pure and TiO2 added to Alumina samples. The variations of sintering behavior were discussed in terms of shrinkage, porosity, water absorption and density. Thermal shock resistance was also examined. In term of this work, the way of improving the thermal shock resistance in oxide- based materials by adding reactive Titania powder to the Alumina samples. The laboratory results showed an improvement in thermal shock resistance

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Publication Date
Wed Sep 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying Thermal Cracking Behavior of Vacuum Residue
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   In the oil industry, the processing of vacuum residue has an important economic and environmental benefit. This work aims to produce industrial petroleum coke with light fuel fractions (gasoline, kerosene , gas oil) as the main product and de asphalted oil (DAO) as a side production from treatment secondary product matter of vacuum residue. Vacuum residue was produced from the bottom of vacuum distillation unit of the crude oil. Experimentally, the study investigated the effect of the thermal conversion process on (vacuum residue) as a raw material at temperature reaches to 500 °C, pressure 20 atm. and residence time for about 3 hours. The first step of this treatment is constructing a carbon steel batch re

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Fatigue Behavior of Modified Asphalt Concrete Pavement
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Fatigue cracking is the most common distress in road pavement. It is mainly due to the increase in the number of load repetition of vehicles, particularly those with high axle loads, and to the environmental conditions. In this study, four-point bending beam fatigue testing has been used for control and modified mixture under various micro strain levels of (250 μƐ, 400 μƐ, and 750 μƐ) and 5HZ. The main objective of the study is to provide a comparative evaluation of pavement resistance to the phenomenon of fatigue cracking between modified asphalt concrete and conventional asphalt concrete mixes (under the influence of three percentage of Silica fumes 1%, 2%, 3% by the weight of asphalt content), and (chan

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Controller work specificity and their impact on performance (Applied Study in the financial oversight bodies)
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The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

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Publication Date
Sun Jun 21 2020
Journal Name
Baghdad Science Journal
Structural and Thermal Unusual Properties in Invar Behavior of Ni-Mn Alloys
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The Invar effect in 3D transition metal such as Ni and Mn, were prepared on a series composition of binary Ni1-xMnx system with x=0.3, 0.5, 0.8 by using powder metallurgy technique. In this work, the characterization of structural and thermal properties have been investigated experimentally by X-ray diffraction, thermal expansion coefficient and vibrating sample magnetometer (VSM) techniques. The results show that anonymously negative thermal expansion coefficient are changeable in the structure. The results were explained due to the instability relation between magnetic spins with lattice distortion on some of ferromagnetic metals.    

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Shrinkage and Strength Behavior of Highly Plastic Clay Improved by Brick Dust
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Highly plastic soils exhibit unfavorited properties upon saturation, which produce different defects in engineering structures. Attempts were made by researchers to proffer solutions to these defects by experimenting in practical ways. This included various materials that could possibly improve the soil engineering properties and reduce environmental hazards. This paper investigates the strength behavior of highly plastic clay stabilized with brick dust. The brick dust contents were 10%, 20%, and 30% by dry weight of soil. A series of linear shrinkage and unconfined compression tests were carried out to study the effect of brick dust on the quantitative amount of shrinkage experienced by highly plastic clay and the undra

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Publication Date
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption Behavior of Light Naphtha Components on Zeolite (5A) and Activated Carbon
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Light naphtha one of the products from distillation column in oil refineries used as feedstock for gasoline production. The major constituents of light naphtha are (Normal Paraffin, Isoparaffin, Naphthene, and Aromatic). In this paper, we used zeolite (5A) with uniform pores size (5Aº) to separate normal paraffin from light naphtha, due to suitable pore size for this process and compare the behavior of adsorption with activated carbon which has a wide range of pores size (micropores and mesopores) and high surface area. The process is done in a continuous system - Fixed bed reactor- at the vapor phase with the constant conditions of flow rate 5 ml/min, temperature 180oC, pressure 1.6 bar and 100-gram weight o

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Publication Date
Wed Aug 01 2018
Journal Name
Iranian Journal Of Science And Technology, Transactions A: Science
Structural, Optical and Sensing Behavior of Neodymium-Doped Vanadium Pentoxide Thin Films
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
EXPERIMENTAL AND THEORETICAL INVESTIGATIONS FOR BEHAVIOR OF PRECAST CONCRETE GIRDERS WITH CONNECTIONS
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This research presents experimental and theoretical investigation of 15 reinforced concrete spliced and nonspliced girder models. Splices of hooked dowels and cast in place joints, with or without strengthening steel plates were used. Post-tensioning had been used to enhance the splice strength for some spliced girders. The ANSYS computer program was used for analyzing the spliced and non-spliced girders. A nonlinear three dimensional element was used to represent all test girders. The experimental results have shown that for a single span girder using steel plate connectors in the splice zone has given a sufficient continuity to resist flexural stresses in this region. The experimental results have shown that the deflection of hooked do

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