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
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Experimental Investigation of Using Evaporative Air Cooler for Winter Air-Conditioning in Baghdad
...Show More Authors

This paper presents an efficient methodology to design modified evaporative air-cooler for winter air-conditioning in Baghdad city as well as using it for summer air-conditioning by adding a heating process after the humidification process. laboratory tests were performed on a direct evaporative cooler (DEC) followed by passing the air on hot water through heat exchanger placed in the coolers air duct exit. The tests were conducted on the 2nd of December /2011 when the ambient temperature was 8.1°C and the relative humidity was  (68%). The air flow rate is assumed to vary between 0.069 to 0.209 kg/s with constant water flow rate of 0.03 kg/s in the heat exchanger. The performance is reported in terms of effectiveness of DEC, satura

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Bionics-Based Approach for Object Tracking to Implement in Robot Applications
...Show More Authors

In this paper, an approach for object tracking that is inspired from human oculomotor system is proposed and verified experimentally. The developed approach divided into two phases, fast tracking or saccadic phase and smooth pursuit phase. In the first phase, the field of the view is segmented into four regions that are analogue to retinal periphery in the oculomotor system. When the object of interest is entering these regions, the developed vision system responds by changing the values of the pan and tilt angles to allow the object lies in the fovea area and then the second phase will activate. A fuzzy logic method is implemented in the saccadic phase as an intelligent decision maker to select the values of the pan and tilt angle based

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 26 2025
Journal Name
Al–bahith Al–a'alami
The gender implications of Facebook pages and their role in prioritizing women issues
...Show More Authors

Gender has considered and become a new trend in women's studies, as it reflects the behaviors, roles and attitudes imposed by society on its members in accordance with their biological nature,with focusing on gender rather than on concentration on women, which is closely linked to the vision that concentrates on women's problems which are not primarily according to their biological differences But rather to a greater extent to social, cultural, historical and religious barriers and Obstacles.
Therefore, the qualitative division due to the concept of "gender" is not a rigid biological division, but is relied on the broad general context through which the social division of work is done. Thus, content in the pages of Facebook with high-

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Enhancement of Atorvastatin Tablet Dissolution Using Acid Medium
...Show More Authors

         In this study some generic commercial products of Atorvastatin tablets were evaluated by dissolution test in acid medium by comparing with that of parent drug Lipitor of Pfizer Company. Some of solubilizing agents were studied in formulation  of Atorvastatin tablet including;  surface active agent  and PEG 6000 .The most effective factor was the  use of PEG6000 in formulation of Atorvastatin tablet which improved the dissolution and the results of dissolution profile of formulated tablet in this work  was bioequivalent to that of Lipitor .The quantitative analysis of this work was performed by using reversed phase liquid chromatography and a proper mixture of &nbsp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
Strength Enhancement of Prestressed Concrete Dapped-End Girders
...Show More Authors

This paper presents the application of nonlinear finite element models in the analysis of dappedends pre-stressed reinforced concrete girders under static loading by using ANSYS software. The girder dimensions are (4.90 m span, 0.40 m depth, 0.20 m width, 0.20 m nib depth, and 0.10 m nib length) and the parameters considered in this research are the pre-stress effect, and strand profile (straight and draped). The numerical results are compared with the experimental results of the same girders. The comparisons are carried out in terms of initial prestress effect, load- deflection curve, and failure load. Good agreement was obtained between the analytical and experimental results. Even that, the numerical model was stiffer than the experiment

... Show More
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
Strength Enhancement of Prestressed Concrete Dapped-End Girders
...Show More Authors

This paper presents the application of nonlinear finite element models in the analysis of dapped-ends pre-stressed reinforced concrete girders under static loading by using ANSYS software. The girder dimensions are (4.90 m span, 0.40 m depth, 0.20 m width, 0.20 m nib depth, and 0.10 m nib length) and the parameters considered in this research are the pre-stress effect, and strand profile (straight and draped).

    The numerical results are compared with the experimental results of the same girders. The comparisons are carried out in terms of initial prestress effect, load- deflection curve, and failure load. Good agreement was obtained between the analytical and experimental results. Even that, the

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Enhancement of the solubility of polyaniline and studying the optical properties of (PANI+PVA) polymers blends.
...Show More Authors

The optical transmission and UV-VIS absorption spectra have been recorded in the wavelength range (200-1100m) for different composition of polyaniline and polyvinyl Alcohol(PVA ) blends thin films. Polyaniline was prepared in acidic medium to enhancement the solubility and processibility, The optical energy gap (Eopt) refractive index and optical dielectric constant real and imaginary part have been evaluated. The effects of doping percentage of prepared polyaniline on these parameters was discussed and the non –linear behavior for all these parameters was investigated.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Expressive and aesthetic role of the scenes in the initiation speech the picture (Cinema Togravea)
...Show More Authors

Construction is the opening of the important pillars of the construction of the film as a whole for this, we find that the first of any narrative of my film begin at the borders of this construction is the window that we look through the contents tale and puzzle narrative is of significance that degrade traveler when reservoirs expression later in reasoning and find justifications ills that came by those initiation, this initiation may be the window that lead us to the core, understanding the story through signals received to the recipient to sail because of the paths of pickling what is which is encoded, but this initiation may serve as keys that understanding the be puppies and signals that beset and surrounded to what He holds inevita

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of Auditors the Islamic Financial Engineering tool for Assessing Funding Risk Management in Islamic Banks: Applied research on a sample of Islamic banks
...Show More Authors

Experience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
New Approach in Detection MAC Spoofing in a WiFi LAN
...Show More Authors

Medium Access Control (MAC) spoofing attacks relate to an attacker altering the manufacturer assigned MAC address to any other value. MAC spoofing attacks in Wireless Fidelity (WiFi) network are simple because of the ease of access to the tools of the MAC fraud on the Internet like MAC Makeup, and in addition to that the MAC address can be changed manually without software. MAC spoofing attacks are considered one of the most intensive attacks in the WiFi network; as result for that, many MAC spoofing detection systems were built, each of which comes with its strength and weak points. This paper logically identifies and recognizes the weak points
and masquerading paths that penetrate the up-to-date existing detection systems. Then the

... Show More
View Publication Preview PDF
Crossref