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The use of value chain analysis of information in determining the most important the accounting information
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The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the behavior   users as accounting information to reflect the information shown in the financial statements of their preferences and then fit their use of current and futuristic  through interpretation and prediction of their behavior , which is one of the essential  activities  in value   information has been the use in which information determining  characteristics  and convenience of representation sincere more important for As is the quality of accounting information  the grade benefit  if they were employed   information in the best possible way for the benefit of the users of information dissimilar not only to their forms decision but also in terms of their behavior and style of their awareness depending on the way of thinking and reflexes and response to cognitive-based culture, accounting, administrative, and the time period  financial statements because the more realize and understand user information whenever they are more suitable for decision adds to know where his

 

 

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Flexural Behavior of Reinforced Concrete Beams Reinforced with 3D-Textile Composite Fiber
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Normal concrete is weak against tensile strength, has low ductility, and also insignificant resistance to cracking. The addition of diverse types of fibers at specific proportions can enhance the mechanical properties as well as the durability of concrete. Discrete fiber commonly used, has many disadvantages such as balling the fiber, randomly distribution, and limitation of the Vf ratio used. Based on this vision, a new technic was discovered enhancing concrete by textile-fiber to avoid all the problems mentioned above. The main idea of this paper is the investigation of the mechanical properties of SCC, and SCM that cast with 3D AR-glass fabric having two different thicknesses (6, 10 mm), and different layers (1,2 laye

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Publication Date
Sun Dec 01 2019
Journal Name
Plant Disease
Pathotypes Detected Among Populations of <i>Pratylenchus neglectus</i> Collected From Montana
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The root lesion nematode, Pratylenchus neglectus, is one of the most damaging nematodes to affect wheat worldwide. The nematode is widely distributed in Montana, primarily affecting winter wheat within the state. Managing the nematode primarily involves rotation to resistant and moderately resistant crops (peas, lentils, and barley). A nematode survey was conducted across the state nearly 10 years after an initial survey, to reassess the nematode threat and assess the impact of changing trends in crop rotations. To assess the broad applicability of rotation crops to control P. neglectus across Montana, greenhouse trials were conducted to challenge rotational crops using eight populations of P. neglectus collected from geographicall

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Publication Date
Wed Jun 01 2016
Journal Name
Lap Lambert Academic Publishing
Schiff Base And Ligand Metal Complexes of Some Amino Acids and Drug
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Schiff Base And Ligand Metal Complexes of Some Amino Acids and Drug

Publication Date
Tue Mar 11 2014
Journal Name
Baghdad Science Journal
'I-V Characteristic and Crystal Structural Of a-As/c-Si Heterojunctions
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In this research the a-As flims have been prepared by thermal evaporation with thickness 250 nm and rata of deposition (1.04nm/sec) as function to annealing temperature (373 and 373K), from XRD analysis we can see that the degree of crystalline increase with , and I-V characteristic for dark and illumination shows that forward bias current varieties approximately exponentially with voltage bias. Also we found that the quality factor and saturation current dependence on annealing temperatures.

Publication Date
Mon Feb 01 2016
Journal Name
International Journal Of Transportation Engineering And Traffic System, Ijtets
Comparative Modeling of Pavement Surface Texture Variables Using ANN and SPSS Software
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The health of Roadway pavement surface is considered as one of the major issues for safe driving. Pavement surface condition is usually referred to micro and macro textures which enhances the friction between the pavement surface and vehicular tires, while it provides a proper drainage for heavy rainfall water. Measurement of the surface texture is not yet standardized, and many different techniques are implemented by various road agencies around the world based on the availability of equipment’s, skilled technicians’ and funds. An attempt has been made in this investigation to model the surface macro texture measured from sand patch method (SPM), and the surface micro texture measured from out flow time (OFT) and British pendul

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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today:proceeding
Modification of CR39 surfaces by 193 nm ArF laser for biomaterial sensing
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Publication Date
Wed Jun 28 2023
Journal Name
The Iraqi Journal Of Veterinary Medicine
Antibacterial Activity of Lactiplantibacillus plantarum‎ from Dairy Products ‎Against Some ‎Foodborne Bacteria
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Lactiplantibacillus plantarum‎, one of lactic acid bacteria (LAB), is found in various foods, ‎‎including dairy products, meat, and vegetables, and most of these bacteria offer beneficial ‎‎effects to humans and animals as potential probiotics with broad-spectrum antimicrobial ‎‎activities. The aim of this study was evaluating the antibacterial efficacy of L. ‎plantarum‎ ‎against ‎some foodborne bacteria isolated from dairy products. This research involved 34 dairy ‎products, ‎including local and imported milk, cheese, and yogurt sold locally in Baghdad ‎province, Iraq, during May ‎‎2022. For the isolation of L. ‎plantarum‎, a special medium called ‎MRS (de Man Rogosa and ‎Sharpe) was applied. Colonie

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Publication Date
Sat Aug 01 2015
Journal Name
2015 37th Annual International Conference Of The Ieee Engineering In Medicine And Biology Society (embc)
Wave speed and reflections proximal to aneurism and stenosis of flexible tubes
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Arterial aneurism and stenosis are disorders that lead to circulation malfunction. Stenosis often leads to hypoxia of the organ depending on the affected artery, whilst aneurism can lead to dissection with known lethal consequences. On both cases, the pulse wave produced by the contracting heart is reflected at these discontinuities, and estimating the size of these reflected waves using wave intensity analysis (WIA) is the main aim of this work. We also aim to measure wave speed, or pulse wave velocity (PWV) as more commonly known within the discontinuities. We manufactured 4 stenosis and 4 aneurism silicon sections, connected one at a time to a mother tube, and tested in vitro. Pressure and flow were measured proximal to the discontinuity

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Publication Date
Sun Feb 20 2005
Journal Name
Baghdad Science Journal
Modification and Study Biological Activity of Chitosan with Compounds Containing Azo Group
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In the present research synthesis and study of biological activity a series of new polymers modified of chitosan with compounds containing azo group. Beginning diazonium salt produced from 3,3'-dimethyl-[1,1'-biphenyl]-4,4'-diamine reacted with concentrated HCl acid and sodium nitrite. The coupling reaction between diazonium salt with substituted aromatic aldehyde to produce Azo derivatives )1-6(. Azo Schiff bases Chitosan )7-12( were synthesized by condensation of Chitosan with Azo derivatives )1-6( in ethanol with some drops of glacial acetic acid. The structural modifications of Chitosan ring (linked to a bioactive azo moiety) were expected to give new derivatives )7-12( with a diverse range of biological functions. These compounds' st

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of International Dental And Medical Research
Evaluation of selection criteria for patients indicated for fixed orthodontic appliance treatment
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