Preferred Language
Articles
/
jeasiq-629
The Role of Behavioral Approach In Financial Reporting Enhancement
...Show More Authors

 This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.

The study ended with a set of conclusions, the most important is that the behavioral approach became necessary to search the values in order to in flouence the decision maker based on accounting information, and the accountants behavior has a role in controlling the provision of qualitative characteristics of accounting information, which is reflected on the decision-maker.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Ecological Taxation and its role in achieving sustainable development in Algeria
...Show More Authors

This study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution.       And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area. 

View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption: An Applied Study in The Federal Board of Supreme Audit
...Show More Authors

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 13 2020
Journal Name
International Journal On Advanced Science, Engineering And Information Technology
Robust Approach of Optimal Control for DC Motor in Robotic Arm System using Matlab Environment
...Show More Authors

Modern automation robotics have replaced many human workers in industrial factories around the globe. The robotic arms are used for several manufacturing applications, and their responses required optimal control. In this paper, a robust approach of optimal position control for a DC motor in the robotic arm system is proposed. The general component of the automation system is first introduced. The mathematical model and the corresponding transfer functions of a DC motor in the robotic arm system are presented.  The investigations of using DC motor in the robotic arm system without controller lead to poor system performance. Therefore, the analysis and design of a Proportional plus Integration plus Divertive (PID) controller is illustrated.

... Show More
View Publication
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Fri Jul 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Acceleration of canine movement by laser assisted flapless corticotomy [An innovative approach in clinical orthodontics]
...Show More Authors

Background: Corticotomy-assisted orthodontic treatment is done to induce a state of increased tissue turnover and transient osteopenia, which is followed by a faster rate of orthodontic tooth movement. It considered as an adjunct treatment option for orthodontic treatment of adults. The aim of this Study was to elucidate the effectiveness of a new surgical approach for acceleration of maxillary canine retraction in human with laser assisted flapless corticotomy and evaluate its effect on vitality of pulp and gingival sulcus depth. Materials and methods: the sample comprised of 15 Iraqi patients (9 females and 6 males; mean age 21.7), who were required extraction for their maxillary first premolars followed by retraction of the canines as pa

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Phytocompound of pure thymol inhibit COVID-19 by binding to ACE2 receptor: In silico approach
...Show More Authors

View Publication
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Tue Nov 01 2022
Journal Name
Al-adab Journal
A Pragmatic Analysis of Implicatures in Covid-19 Coronavirus English Jokes: A Neo-Gricean Approach
...Show More Authors

Publication Date
Tue May 31 2022
Journal Name
Journal Of Positive School Psychology
Investigating Ideologies of Women Empowerment in Amy Poehler`s Moxie (2021): A Critical Stylistic Approach
...Show More Authors

Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Computational Intelligence And Neuroscience
A New Artificial Neural Network Approach in Solving Inverse Kinematics of Robotic Arm (Denso VP6242)
...Show More Authors

This paper presents a novel inverse kinematics solution for robotic arm based on artificial neural network (ANN) architecture. The motion of robotic arm is controlled by the kinematics of ANN. A new artificial neural network approach for inverse kinematics is proposed. The novelty of the proposed ANN is the inclusion of the feedback of current joint angles configuration of robotic arm as well as the desired position and orientation in the input pattern of neural network, while the traditional ANN has only the desired position and orientation of the end effector in the input pattern of neural network. In this paper, a six DOF Denso robotic arm with a gripper is controlled by ANN. The comprehensive experimental results proved the appl

... Show More
View Publication
Scopus (131)
Crossref (111)
Scopus Clarivate Crossref
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain/University of Applied Sciences as a model
...Show More Authors

The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 22 2017
Journal Name
Pakistan Journal Of Biotechnology
THE ROLE OF HLA-DRB 1 ALLELE IN HYPOTHYROID PATIENTS WITH AND WITHOUT PERIODONTITIS
...Show More Authors

Hypothyroidism is a frequent disorder in the general population, especially among women, is defined as adeficiency of thyroid activity that results from insufficient production or action of thyroid hormones leading to a totaldecrease of metabolic. Human leukocyte antigen is the most polymorphic genetic system in man. Genes of this regioninfluence susceptibility to certain diseases.Objectives: The purpose of the present study is to investigate the role of HLA-DRB1 genotyping in hypothyroidpatients with and without periodontitis. Sixty hypothyroid patients 30 of patients were with periodontitis and 30without periodontitis compare with 30 healthy subjects as control enrolled in this study. DNA was extracted fromblood samples, then HLA- genotyp

... Show More