The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

In their cross-sectional study, Al-Rubaye et al studied the extent of vitamin D (VD) deficiency/ insufficiency, factors affecting its degree, and the adverse outcomes of the altered VD status among a group of mothers and their neonates from Baghdad, Iraq. They found that 96.6% of the mothers had VD deficiency/ insufficiency compared to 86.4% in their neonates. Maternal VD levels and neonatal weights were significantly correlated with neonatal VD levels. We believe that the study results need to be revised. This is based  two points listed in this letter to editor

Background: Vitamin D deficiency/ insufficiency is common in different age groups in both genders especially among pregnant women and neonates where it is associated with several adverse outcomes including preeclampsia and preterm delivery.   Objectives: To assess the extent of vitamin D deficiency/ insufficiency among mothers and their neonates and some factors related to it and identify some adverse outcomes of the deficiency/ insufficiency on neonates (preterm birth and low birth weight). Subject and Methods: A cross-sectional study was conducted on 88 Iraqi pregnant women and neonates admitted to “Al-Elwiya teaching hospital for maternity” in Baghdad- Al-Rusafah from 1st of June 2019 to 31st of August 2019. Dat

Background: Vitamin D deficiency/ insufficiency is common in different age groups in both genders especially among pregnant women and neonates where it is associated with several adverse outcomes including preeclampsia and preterm delivery.  

Objectives: To assess the extent of vitamin D deficiency/ insufficiency among mothers and their neonates and some factors related to it and identify some adverse outcomes of the deficiency/ insufficiency on neonates (preterm birth and low birth weight).

Subject and Methods: A cross-sectional study was conducted on 88 Iraqi pregnant women and neonates admitted to “Al-Elwiya teaching hospital for maternity” in Baghdad- Al

The research aims to identify the future teachers' attitudes toward cloud computing in the Kingdom of Saudi Arabia from their point of view. The research adopted the descriptive approach, and a questionnaire was applied to a random sample of (370) male and female teachers in governmental and private general education schools in the Al-Jouf region, Saudi Arabia. The results of the research concluded that the reality of future teachers' attitudes towards cloud computing in the Kingdom of Saudi Arabia from their point of view is very high and that most areas of using computing are in the field of assessment, then teaching, and activities. The challenges of future teachers' attitudes toward cloud computing are recorded at a high level, parti

         The present paper deals with medical terms translation and its relationship with the medical text of Arabic and Spanish. Medical translation is the process of transferring texts related to the field of health and medicine to achieve an accurate effective translation from the source language text to the equivalent target language text. The most prominent medical translations are from English to Arabic as most of the syllabuses in Arab countries are taught in English.

       Translation is an innovative work intended to render the original text in the source language into the target language with the highest level of linguistic and intellec

Abstract

       The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research C

In this study, the Earth's surface was studied in Razzaza Lake for 25 years, using remote sensing methods. Images of the satellites Landsat 5 (TM) and 8 (OLI) were used to study and determine the components of the land cover. The study covered the years 1995-2021 with an interval of 5 years, as this region is uninhabited, so the change in the land cover is slow. The land cover was divided into three main classes and seven subclasses and classified using the maximum likelihood classifier with the help of training sets collected to represent the classes that made up the land cover. The changes detected in the land cover were studied by considering 1995 as a reference year. It was found that there was a significant reduction in the water mass

Roller-Compacted Concrete is a no-slump concrete, with no reinforcing steel, no forms, no finishing and wet enough to support compaction by vibratory rollers. Due to the effect of curing on properties and durability of concrete, the main purpose of this research is to study the effect of various curing methods (air curing, 7 days water curing, and permanent water curing) and porcelanite (local material used as an Internal Curing agent) with different replacement percentages of fine aggregate (volumetric replacement) on some properties of Roller-Compacted Concrete and to explore the possibility of introducing practical Roller-Compacted Concrete for road pavement with minimum requirement of curing. Specimens were sawed fro