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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
Fri Mar 27 2020
Journal Name
Plant Archives 20 (supplement 1), 1666-1670‏
INFLUENCE OF SOME FACTOR ON SOMATIC EMBRYOS INDUCTION AND GERMINATION OF DATE PALM CV BARHI BY USING CELL SUSPENSION CULTURE TECHNIQUEث‏
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Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Statistical Sciences
Use The Coiflets and Daubechies Wavelet Transform To Reduce Data Noise For a Simple Experiment
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In this research, a simple experiment in the field of agriculture was studied, in terms of the effect of out-of-control noise as a result of several reasons, including the effect of environmental conditions on the observations of agricultural experiments, through the use of Discrete Wavelet transformation, specifically (The Coiflets transform of wavelength 1 to 2 and the Daubechies transform of wavelength 2 To 3) based on two levels of transform (J-4) and (J-5), and applying the hard threshold rules, soft and non-negative, and comparing the wavelet transformation methods using real data for an experiment with a size of 26 observations. The application was carried out through a program in the language of MATLAB. The researcher concluded that

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Publication Date
Sun Jan 27 2019
Journal Name
Civil Engineering Journal
Effect of Size and Location of Square Web Openings on the Entire Behavior of Reinforced Concrete Deep Beams
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This paper presents an experimental and numerical study which was carried out to examine the influence of the size and the layout of the web openings on the load carrying capacity and the serviceability of reinforced concrete deep beams. Five full-scale simply supported reinforced concrete deep beams with two large web openings created in shear regions were tested up to failure. The shear span to overall depth ratio was (1.1). Square openings were located symmetrically relative to the midspan section either at the midpoint or at the interior boundaries of the shear span. Two different side dimensions for the square openings were considered, mainly, (200) mm and (230) mm. The strength results proved that the shear capacity of the dee

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Publication Date
Sun Jan 27 2019
Journal Name
Civil Engineering Journal
Effect of Size and Location of Square Web Openings on the Entire Behavior of Reinforced Concrete Deep Beams
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This paper presents an experimental and numerical study which was carried out to examine the influence of the size and the layout of the web openings on the load carrying capacity and the serviceability of reinforced concrete deep beams. Five full-scale simply supported reinforced concrete deep beams with two large web openings created in shear regions were tested up to failure. The shear span to overall depth ratio was (1.1). Square openings were located symmetrically relative to the midspan section either at the midpoint or at the interior boundaries of the shear span. Two different side dimensions for the square openings were considered, mainly, (200) mm and (230) mm. The strength results proved that the shear capacity of the dee

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Used Approaches In Formulating Accounting Standards in Iraq & Their Develop Importance: filed Study
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This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Human Sport And Exercise - 2019 - Spring Conferences Of Sports Science
The use of the electrical stimulation device for the muscles in the limit determines the elbow joint during the lifting of the disabled weightlifting players
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Publication Date
Wed Sep 03 2003
Journal Name
جامعة بغداد
المرأة في ظل التشريعات القديمة والاسلام
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قسمت هذه الدراسة إلى فصلين تسبقهما مقدمة وتليهما خاتمة ثم قائمة. وقد تم استعراض مصادر البحث ومراجعه في الفصل الأول بعنوان المرأة في التشريع القديم وأثرها على وضع المرأة من خلال هذه التشريعات. أما الفصل الثاني بعنوان “المرأة في التشريع الإسلامي” فقد استعرض وضع المرأة من خلال التشريع الإسلامي، ممثلا بمصدريه الأساسيين، القرآن الكريم. والحديث النبوي الشريف والخاتمة لخصت نتائج البحث.

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Publication Date
Sun Apr 03 2022
Journal Name
Iraqi Journal Of Laser
On the use of Aluminium as a plasmonic material in polarization rotators based on a hybrid plasmonic waveguide
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: The Aluminium (Al) material emerged as a plasmonic material in the wavelength ranges from the ultraviolet to the visible bands in different on-chip plasmonic applications. In this paper, we demonstrate the effect of using Al on the electromagnetic (EM) field distribution of a compact hybrid plasmonic waveguide (HPW) acting as a polarization rotator. We compare the performance of Al with other familiar metals that are widely used as plasmonic materials, which are Silver (Ag) and Gold (Au). Furthermore, we study the effect of reducing the geometrical dimensions of the used materials on the EM field distributions inside the HPW and, consequently, on the efficiency of the polarization rotation. We perform the study based o

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Land use change in Baghdad City and assessment of the Jadriyah and Umm Al- Khanazeer Island Important Bird Area (IBA) from 1984 to 2020
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Land use change, particularly the expansion of urban areas and associated human activities at the expense of natural and semi-natural areas, is a major ecological issue in urban areas around the world. Climate change being a very strong additional driver for changing the temperature and habitat in the cities. This also applies to Baghdad, Iraq, where urbanisation and climate change exerts a major pressure on the natural habitats of the city, and thus may affect the ability of city planners to adapt to future climate change scenarios. Here we present evidence of substantial growth in urban areas, increases in temperature, and degradation of natural vegetation within Baghdad city by using Remote Sensing techniques and an assessment for the

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Publication Date
Tue Nov 01 2016
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
The use of locally prepared Zeolite (Y) for the removal of hydrogen sulfide from Iraqi natural gas
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This work was conducted to study the ability of locally prepared Zeolite NaY for the reduction of sulfur compounds from Iraqi natural gas by a continuous mode adsorption unit. Zeolite Y was hydrothermally synthesized using abundant kaolin clay as aluminum precursor. Characterization was made using chemical analysis, XRD and BET surface area. Results of the adsorption experiments showed that zeolite Y is an active adsorbent for removal H2S from natural gas and other gas streams. The effect of temperature was found inversely related to the removal efficiency. Increasing bed height was found to increase the removal efficiency at constant flow rate of natural gas. The adsorption capacity was evaluated and its maximum uptake was 5.345 mg H2S/g z

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