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

This study investigates successive carriage, a distinct legal and commercial form of international transport, arising from the absence or irregularity of direct transport routes. Under this system, multiple carriers perform consecutive stages of transport under a single document, with the first carrier fully liable to the consignor or passenger, including breaches in subsequent stages. The research examines the role of direct and indirect transport documents and the concept of recourse, allowing a carrier who has compensated an injured party to seek reimbursement from other carriers. It highlights carriers’ duties to inspect goods, document their condition, and collect freight, and critically analyzes maritime carrier liability under Iraq

Experimental research was carried out on eight reinforced concrete beams to study the embedded length of the longitudinal reinforcement. Six beams were casted using self compacted concrete, and the two other beams were casted using normal concrete. The test was carried out on beams subjected to two point loads. The strain and the slip of the main reinforcement have been measured by using grooves placed during casting the beams at certain places. The measured strain used to calculate the longitudinal stresses (bond stress) surrounding the bar reinforcement, The study was investigated the using of self compacted concrete SCC on the embedded length of reinforcing bars, and comparing the results with normal concrete. The test results show th

An experimental investigation based on thirty three simple pullout cylinder specimens was conducted to study the bond-slip trend between concrete and steel reinforcement. Plain and deformed steel reinforcement bars were used in this investigation. The effect of bar diameter, concrete compressive strength and development length on bond-slip relation was detected. The results showed that the bond strength increases with increasing of compressive strength and with decreasing of bar diameter and development length. A nonlinear regression analysis for the experimental results yields in a mathematical correlation to predict the bond strength as a function of concrete compressive strength, reinforcing bar diameter and its yield stress. The minimum

The corrosion behavior of copper and carbon steel in 1M concentration of hydrochloric acid (HCl) and sulphuric acid (H2SO4) has been studied. The corrosion inhibition of copper and carbon steel in 1M concentration of hydrochloric acid (HCl) and sulphuric acid (H2SO4) by Ciprofloxacin has been investigated. Specimens were exposed in the acidic media for 7 hours and corrosion rates evaluated by using the weight loss method. The effect of temperature (from 283 ºK to 333 ºK), pH (from 1to 6), inhibitor concentration (10-4 to 10-2) has been studied. It was observed that sulphuric acid environment was most corrosive to the metals because of its oxidizing nature, followed by hydrochloric acid. The rate of metal dissolution increased with incre

This paper studies the effects of stiffeners on shear lag in steel box girders with stiffened flanges. A three-dimensional linear finite element analysis using STAAD.Pro V8i program has been employed to evaluate and determine the actual top flange stress distribution and effective width in steel box girders. The steel plates of the flanges and webs have been modeled by four-node isoparametric shell elements, while the stiffeners have been modeled as beam elements. Different numbers (4, 8, and 15) for the steel stiffeners have been used in this study to establish their effects on the shear lag and longitudinal stresses in the flange. Using stiffeners reduced the magnitude of the top flange longitudinal stresses about 40%, but did

The wide use of pesticides in recent years leads to rapid distribution of these pollutants in the environment (air, water and soil).They were transported by means of air or water to biological ecosystems. They become more toxic through the processes of biological magnification while some of them persist for along period.The aim of this work is to show the negative effect that chemical pesticides causes, and in the same to show their side effect on the environment and health in Iraq. We could conclude that the bad use of these chemicals could cause an urgent impact now or in the future. Governmental offices dealing with these materials should take the right measures to minimize the danger and the misuse of these chemicals by seeking alternat

The study aimed to investigate the effect of using the intructional computer individually or through the cooperative groups on the achievement of the ninth grade students in mathematics compared to the traditional method. The experimental method adapted three groups out of three schools were chosen, two groups of the students where applied the computer method. The comtrol group used the simple random method, and it used the diagnostic test as tool for the study.The result showed that there is a statistically significant difference between the mean scores of the experimental groups and the control group on the post-test for the two experimental groups.