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The Role of Behavioral Approach In Financial Reporting Enhancement
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 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.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The concept of sohba when the Golden Imam Through his books
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Scientists were interested in the statement of the concept of companions and the definition of the companion in terms of his status or his novel or inherent to the Prophet of Allah (peace be upon him) and was for those who did not walk in the translations and the abundant share in this work, and among these scientists Hafiz Shams al-Din al-Dhahabi, which was translated to the companions His books, indicating their status and effort, and who had a novel of them - what we will see in the folds of the research, God willing -

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Publication Date
Thu Nov 01 2018
Journal Name
International Journal Of Computing And Digital Systems
The Perception of Information Security Threats Surrounding the Cloud Computing Environment
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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
The concept of physical, psychological and social self with the kindergartens
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The concept of self is considered one of the important dimensions in the human personality, because feeling of self is an important characteristic in this phase from the psychological point of view.

The first source which forms the concept of self is the physical image, where the built and appearance of the body is considered among the vital matters which determine the person's image of himself/herself. 

The current research aims to:

1) Identify the level of physical self concept at the kindergarten children.

2) Identify the level of psychological self concept at the kindergarten children.

3) Iden

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Publication Date
Sat Mar 30 2013
Journal Name
College Of Islamic Sciences
 The choices of Ibn Muqasim (354 AH) from the Qur’anic readings
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This research examines aspects of Imam Al-Qurtubi's efforts in matters related to the topics of faith that he dealt with in his interpretation (the provisions of the provisions of the Qur’an); and it has been shown that Imam Al-Qurtubi in most of the doctrinal issues dealt with in his interpretation approximates the doctrine of the Sunnis of Ash'aris, Maturids and people of impact. He had responses to some of the teams, such as stereoscopic, karami, and Mu'tazilite, reinforcing the responses with transfer and mental evidence.
    It was found that Imam Al-Qurtubi says that there is an increase in faith and a decrease in it, that the increase is through actions (so obedience increases and decreases in sin) and that the

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Publication Date
Fri Dec 31 2021
Journal Name
Political Sciences Journal
The development of Russian-Iraqi relations for the period (2011-2019)
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Receipt date: 12/28/2020 accepted date: 20/1/2021 Publication date: 12/31/2021

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

Russia has emerged as a rising and influential power in the international arena, especially with Vladimir Putin's assumption of power and his desire for the rise of Russia and the end of the "unipolarism" represented by the hegemony of the United States of

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Publication Date
Mon Sep 26 2022
Journal Name
Journal Of Advanced Research In Hr And Organizational Management
Entrepreneurial Performance of the Organization According to the Approved Training Strategy
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The research aims to determine the role of the training strategy with its dimensions of (strategic analysis, formulation of training strategy, implementation of training strategy, evaluation) in the pioneering performance of the organization with its dimensions of (pre-planning , renewal and modernization, efficiency, effectiveness). Important and modern in pioneering performance and training strategy, and in recognition of the importance of the subject and the expected results of the surveyed banks, an analysis was made of the data obtained through field visits in addition to the questionnaire and interviews ,and the most prominent results that were reached were taking the research sample into consideration all the requirements of the trai

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Publication Date
Wed Nov 17 2021
Journal Name
International Journal Of Knowledge Management
Assessing the Success of the Perceived Usefulness for Knowledge Management Systems
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Recently, Knowledge Management Systems (KMS) consider one of the major fields of study in educational institutions, caused by the necessity to identify their knowledge value and success. Hence, based on the updated DeLone and McLean’s Information Systems Success Model (DMISSM), this study set out to assess the success of the Perceived Usefulness of Knowledge Management Systems (PUKMS) in Iraqi universities. To achieve this objective, the quantitative method is selected as the research design. In total, 421 university administration staff members from 13 Iraqi private universities were conducted. This study highlights a number of significant results depending on structural equation modeling which confirms that system, information, and s

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Animal Health And Production
The Control and Preventative Measures for the Health Problems of Pets
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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Evaluation The Performance Geodetic of the Receivers Using Static Positioning Technique
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Global Navigation Satellite System (GNSS) is considered to be one of the most crucial tools for different applications, i.e. transportation, geographic information systems, mobile satellite communications, and others. Without a doubt, the GNSS has been widely employed for different scientific applications, such as land surveying, mapping, and precise monitoring for huge structures, etc. Thus, an intense competitive has appeared between companies which produce geodetic GNSS hardware devices to meet all the requirements of GNSS communities. This study aims to assess the performance of different GNSS receivers to provide reliable positions. In this study, three different receivers, which are produced by different manufactur

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Publication Date
Fri Jan 01 2016
Journal Name
The International Scientific Conference For Nanotechnology And Advance Research’s
Effect of the annealing and compositional on the Morphological and electrical
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Nanocrystalline TiO 2 and CuO doped TiO 2 thin films were successfully deposited on suitably cleaned glass substrate at constant room temperature and different concentrations of CuO (0.05,0.1,0.15,0.2) wt% using pulse laser deposition(PLD) technique at a constant deposition parameter such as : (pulse Nd:YAG laser with λ=1064 nm, constant energy 800 mJ, with repetition rate 6 Hz and No. of pulse (500). The films were annealed at different annealing temperatures 423K and 523 K. The effect of annealing on the morphological and electrical properties was studied. Surface morphology of the thin films has been studied by using atomic force microscopes which showed that the films have good crystalline and homogeneous surface. The Root M

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