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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
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
OCCURRENCE AND REDESCRIPTION OF THRYSSA SETIROSTRIS (BROUSSONET, 1782) (CLUPIFORMES, ENGRAULIDAE) FROM IRAQI MARINE WATER
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    Nine fish specimens of Thryssa setirostris (Broussonet, 1782) were collected from the Arabian Gulf, during the period from July 2015 to April 2016. Because of the scarcity of this fish and overlapping and ambiguous of its taxonomic characters with other Thryssa spp., a detailed taxonomic study was conducted. The present study includes the most important meristic and morphometric characteristics.

 

    The mean of the total length of the specimens was 149.67 mm; dorsal fin consists of 12 rays, anal fin with 34-37 rays and pectoral fin with 12-13 rays; Gill rakers were 4 upper,1 medial an.10 lower. The most important character that isolates T. setiristis from

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Publication Date
Thu Aug 01 2013
Journal Name
Ibn Al- Haitham Journal For Pure And Applied Science
Synthesis and Characterization of Heterocyclic Compounds Derived From 4- Hydroxy and 4-Amino Acetophenone
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Two series of Schiff Bases [VI]n and thiazolidin-4-one derivatives[VII]n were synthesized by many steps starting from cyclization of 4- hydroxyacetophenon with thiourea in iodine to yield 1,3-thiazole compound which was reacted with pentoxy bromide in anhydrous potassium carbonate to converted compound[II] and this reacted with Phenol to yield azo compound[III]. The azo compound reacted with ethyl chloro acetate in basic medium to get a new easter compound[IV] which is converted to their acid hydrazid[V]. The later compound condensation with n-alkoxy benzaldehyde to give new Schiff bases[VI]n . Imine group undergoes addition cyclization with thioglycolic acid to get thiazolidinone compounds[VII]n .Also, two new series of Schiff Bases [XII]n

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Publication Date
Mon Jun 27 2022
Journal Name
Acs Omega
Development of Biodegradable/Biocompatible Nanoliposome-Encapsulated Antimicrobial Essential Oils for Topical Creams and Gels
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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Corrosion Protection Study of Carbon Steel and 316 Stainless Steel Alloys Coated by Nanoparticles
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The Corrosion protection effectiveness of Alimina(Al2O3,50nm)and Zinc oxide (ZnO,30nm) nanoparticales were studied on carbon steel and 316 stainless steel alloys in saline water (3.5%NaCl)at four temperatures: (20,30,40,50 OC)using three electrodes potentiostat. An average corrosion protection efficiencies of 65 %and 80% was achieved using Al2O3 NP's on carbon steel and stainless steel samples respectively, and it seems that no effect of rising temperature on the performances of the coated layers. While ZnO NP'S showed protection efficiency around 65% for the two alloys and little effected by temperature rising on the performanes of the coated layers. The morphology of the coated spesiemses was examined by Atomic force microscope.

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Comparison study of Interleukin-1 alpha between Unstable Angina and Acute Myocardial Infarction patients
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Multiple studies support a role for inflammation in the pathogenesis of coronary atherosclerosis and unstable cardiac syndromes. However, of the known pro-inflammatory cytokines, only elevated plasma levels of interleukin-6(IL-6) have been linked to Unstable Angina. We sought to examine the plasma levels of other major proinflammatory cytokines in similar clinical settings patients with unstable angina and acute myocardial infarction and the relationship extent between them. This study aimed to investigate and compare the level of IL-1 in Unstable Angina and Acute Myocardial Infarction patients. Thirty patients with unstable angina and thirty patients with Acute Myocardial Infarction, also thirty healthy individual as control were included

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Publication Date
Tue Feb 27 2018
Journal Name
Iraqi Journal Of Laser
Investigation of Densified SiO2 Sol-Gel Thin Films Using Conventional and DPSS Laser Techniques
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The prepared nanostructure SiO2 thin films were densified by two techniques (conventional and Diode Pumped Solid State Laser (DPSS) (532 nm). X-ray diffraction (XRD), Field Emission Scanning electron microscopy (FESEM), and Atomic Force Microscope (AFM) technique were used to analyze the samples. XRD results showed that the structure of SiO2 thin films was amorphous for both Oven and Laser densification. FESEM and AFM images revealed that the shape of nano silica is spherical and the particle size is in nano range. The small particle size of SiO2 thin film densified by DPSS Laser was (26 nm) , while the smallest particle size of SiO2 thin film densified by Oven was (111 nm).

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Publication Date
Fri Nov 01 2019
Journal Name
Sylwan Journal
Immunohistochemical evaluation for osteonectin on healing process of intrabony defect treated by Panax ginseng
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Background: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. This study aimed to study the efficacy of Panax ginseng as a osteoinducer in tibia of rat and as a stimulator for bone healing and to study the immunohistochemical expression of osteonectin as bone formation markers in experimental and control groups during bone healing. Material and method: : In this study thirty albino male rats , weighting (200-300) gram ,aged (2-3) months ,will be used under control conditions of temperature ,drinking and food consumption. The animals will subject for an

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
A Study of Wear Rate Epoxy Resin filled with SiO2 particle and Glass fibers
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This research is devoted to study the effect of different in weight percentage of Sio2 particles and glass fibers (5, 10, 15, 20) wt. % on the wear rate epoxy resin. The results show that the value of hardness increase with the increase for the weight percentage of reinforcing particles and fibers, while the wear rate decrease with the increase the load level of the reinforcing particles and fibers . The largest value of the hardness, and the lowest value of the wear rate for epoxy reinforced with 20% of SiO2, the wear rate increase in general with increasing the applied load.

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Publication Date
Tue May 01 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Evaluation of Electromagnetic Near-Field Measurement Technique as Non-Destructive Testing for Composite Structures
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Publication Date
Mon Jun 01 2015
Journal Name
المؤتمر العلمي التخصصي الحادي والعشرون لكلية التربية/ الجامعة المستنصرية 22-23 نيسان 2015 الفيزياء
Computer Simulations of Imaging a Dirac Delta Function by a Ground-Based Optical Telescope
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Two- dimensional numerical simulations are carried out to study the elements of observing a Dirac point source and a Dirac binary system. The essential features of this simulation are demonstrated in terms of the point spread function and the modulation transfer function. Two mathematical equations have been extracted to present, firstly the relationship between the radius of optical telescope and the distance between the central frequency and cut-off frequency of the optical telescope, secondly the relationship between the radius of the optical telescope and the average frequency components of the modulation transfer function.

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