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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
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effects of Hypothermia on Renal Functions for Patients undergo Coronary Artery Bypass Graft Surgery
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Objective: To determine the effectiveness of hypothermia on renal functions for patients undergoing
coronary artery bypass graft CABG surgery.
Methodology: A purposive (non-probability) sample of (50) patients undergoing Isolated coronary artery
bypass graft surgery consecutively admitted to the surgical ward, and they were followed up in the
intraoperative, Intensive Care Unit (ICU) and in the postoperative (surgical ward). Post-operative renal function
test (glumeruler filteration rate (GFR) by using the Crockroft-Gault formula and serum creatinine level) was
determined first week post operative and post operative renal function was classified on the base of peak of
the serum creatinine level and decline of glomeru

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Biological control of saw toothed beetle Oryzaephilus surinamensis(L.)Using fungi Lecanicillium lecanii(Zimm.)
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This study is conducted to determine the effect of pathogenicity of the fungus Lecanicillium lecanii in some aspects of life of the insect saw toothed beetle Oryzaephilus surinamensis L. (Coleoptera: Silvanidae) under laboratory conditions with three concentrations of spores and mildew commentator (1 × 103, 1 × 105, 1 × 107) spore / ml , on eggs and larvae second phase of the insect .The study also includs the effect of the fungus concentrations of germination on rice (jasmine) by using direct spray treatment. The results show great fungus efficiency in the control of some aspects of life of the insect, where varied efficiency depends on the concentration of spores, The highest percentage loss of eggs is 63.33% at a concentration

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Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Synthesis and characterization of Iron tungstate oxide films by advanced controlled spray pyrolysis technique
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For the first time Iron tungstate semiconductor oxides films (FeWO4) was successfully synthesized simply by advanced controlled chemical spray pyrolysis technique, via employed double nozzle instead of single nozzle using tungstic acid and iron nitrate solutions at three different compositions and spray separately at same time on heated silicone (n-type) substrate at 600 °C, followed by annealing treatment for one hour at 500 °C. The crystal structure, microstructure and morphology properties of prepared films were studied by X-ray diffraction analysis (XRD), electron Scanning Electron Microscopy (SEM) and Atomic Force Microscopy (AFM) respectively. According to characterization techniques, a material of well-crystallized monoclinic ph

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Publication Date
Thu Jan 01 2015
Journal Name
Conference Proceedings Of The Society For Experimental Mechanics Series
A comparative study of mode decomposition to relate next-ERA, PCA, and ICA modes
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This paper discusses a comparative study to relate parametric and non-parametric mode decomposition algorithms for response-only data. Three popular mode decomposition algorithms are included in this study: the Eigensystem Realization Algorithm with the Natural Excitation Technique (NExT-ERA) for the parametric algorithm, as well as the Principal Component Analysis (PCA) and the Independent Component Analysis (ICA) for the non-parametric algorithms. A comprehensive parametric study is provided for (i) different response types, (ii) excitation types, (iii) system damping, and (iv) sensor spatial resolution to compare the mode shapes and modal coordinates of using a 10-DOF building model. The mode decomposition results are also compared using

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Publication Date
Sat Jul 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Production, Extraction, and Purification of An Extracellular Melanin Pigment from Clinically Isolated Pseudomonas aeruginosa
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Introduction: Melanin is a high-molecular weight pigment produced through the oxidative polymerization of phenolic or indolic compounds and plays a perfect role in UV-light shielding, as well as in photoprotection. Among biopolymers, melanin is unique in many aspects. This study is designed to screen Production, extraction and characterizes of an extracellular melanin pigment from clinically isolated P. aeruginosa. Objective: The aim of the current study is isolation and diagnosis of P.aeruginosa using vitek-2 compact system and screening the ability to produce melanin and characterization of extracted melanin by UV-vis, FTIR, XRD and SEM. Materials and methods: the samples swab inoculated on cetrimide agar as selective media and incubated

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Publication Date
Tue Jan 01 2013
Journal Name
International Journal Of Advances In Pharmacy, Biology And Chemistry
Synthesis of NSAID with Sulfonamide Conjugates as Possible Mutual Prodrugs using Amino Acid Spacer
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The purpose of this research work is to synthesize conjugates of NSAIDs (ibuprofen, and naproxen) with sulfadiazine as possible mutual prodrugs to overcome the local gastric irritation of NSAIDs with free carboxyl group by formation of ester linkage that supposed to remain intact in stomach and may hydrolyze in intestine chemically or enzymatically; in addition to that attempting to target the synthesized derivative to the colon by formation of azo bond that undergo reduction only by colonic bacterial azoreductaze enzyme to liberate the parent compound to act locally (treatment of inflammation and infections in colon)

Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of osteoporosis prevention instruction program on nursing college students’ knowledge at Baghdad University
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Objective(s): Assess the effectiveness of osteoporosis prevention instruction program on nursing college students’
knowledge at Baghdad University.
Methodology: A quasi-experimental design was used to assess the effectiveness of osteoporosis prevention
instruction program on nursing college students at University of Baghdad from April 2011 to September 2011. A
random sample consisted of (40) females students from first year of Nursing College \ Baghdad University. The data
was collected by using constructed questionnaire, which consists of three parts. Part one: consists of demographic
information and health characteristics .Part two: consists of students’ daily life behaviors which include, dietary
behaviors, an

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Publication Date
Tue Dec 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Adsorption of Cd(II) and Pb(II) Ions from Aqueous Solution by Activated Carbon
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Heavy metal consider as major environmental pollutants. Many of industrial wastewater effluents contain a wide range of these heavy metals. The adsorption of Cd2+ and Pb2+ metal ions from aqueous solution by activated carbon was studied. The results showed that maximum adsorption capacity occurred at 486.9×10-3 mg/kg for Pb2+ ion and 548.8×10-3 mg/kg for Cd2+ ion. The adsorption in a mixture of the metal ions had a balancing effect on the adsorption capacity of the activated carbon. The adsorption capacity of each metal ion was affected by the presence of other metal ions rather than its presence individually. The study showed the presence of other heavy metals attribute to the reduction in the activated carbon capacity, and the adsorp

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Publication Date
Fri Sep 01 2017
Journal Name
Al-nahrain Journal Of Science
Study of Charge Density Distributions and Elastic Charge Form Factors for 40Ca and 48Ca
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The ground charge density distributions (CDD), elastic charge form factors and proton, charge, neutron, and matter root mean square (rms) radii for stable 40Ca and 48Ca have been calculated using single-particle radial wave functions of Woods-Saxon (WS) and harmonic-oscillator (HO) potentials. Different central potential depths are used for each subshell which is adjusted so as to reproduce the experimental single-nucleon binding energies. An excellent agreement between the calculated rms charge radii and experimental data are found for both nuclei using WS and HO potentials. The calculated proton rms radii for 40Ca are found to be in good agreement with experiment data using both WS and HO potentials while the results for 48Ca showed an ov

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Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying and Analyzing Operating Conditions of Hollow Fiber Membrane Preparation Process: A Review Paper
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Polymeric hollow fiber membrane is produced by a physical process called wet or dry/wet phase inversion; a technique includes many steps and depends on different factors (starting from selecting materials, end with post-treatment of hollow fiber membrane locally manufactured). This review highlights the most significant factors that affect and control the characterization and structure of ultrafiltration hollow fiber membranes used in different applications.    

   Three different types of polymers (polysulfone PSF, polyethersulfone PES or polyvinyl chloride PVC) were considered to study morphology change and structure of hollow fiber membranes in this review. These hollow fiber membranes were manufactured with different pro

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