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
... Show MoreThis study was conducted to determine the fungal cause and bio control of damping off and root rot of wheat plants by using pseudomonas fluorescens under greenhouse and field conditions. Results showed isolation of eight species from the soil and roots to deferent region of Baghdad government. Rhizoctonia solani (Rs) and Fusarium solani (Fs) were the predominant damping off fungus with frequency 60 and 52% respectively. Led the using of bacteria formulations such as crud suspension , pure bacteria filtration and pure living cells in culture medium inhibit all type fungi with rates ranging from 84-96% , 80- 93% and 75-88% respectively. Rs and Fs were more pathogenesis under greenhouse conditions, with incidence of 80 and 68% and disease s
... Show MoreAsthma is a chronic respiratory disorder of airways characterized by inflammation, hyperresponsiveness, inflammatory cell infiltration, mucous secretion, and remodelling. Ammi majus is medicinal plant belong to family of Apiaceous which has anti-inflammatory and antioxidant activities. This study designed to investigate of anti-asthmatic activity of alcoholic extract of Ammi majus in improvement of asthma. Forty-eight healthy female mice divided to six groups Group I: the negative control group (distal water only), Group II: Positive control group (ovalbumin group), Group III: Ammi majus (64 mg/kg/day) with sensitization, Group IV:Ammi majus (128 mg/kg/day) w
... Show MoreAsthma is a chronic respiratory disorder of airways characterized by inflammation, hyperresponsiveness, inflammatory cell infiltration, mucous secretion, and remodelling. Ammi majus is medicinal plant belong to family of Apiaceous which has anti-inflammatory and antioxidant activities. This study designed to investigate of anti-asthmatic activity of alcoholic extract of Ammi majus in improvement of asthma. Forty-eight healthy female mice divided to six groups Group I: the negative control group (distal water only), Group II: Positive control group (ovalbumin group), Group III: Ammi majus (64 mg/kg/day) with sensitization, Group IV:Ammi majus (128 mg/kg/day) with sensitization, Group V: Ammi majus (64 mg/kg/day) without sensitiza
... Show MoreStudied the effect of foliar fertilizers Alaongrin results showed that spraying fertilizer Alaongrin and Fertilizers and Ministry of Agriculture and rack licorice extract every three weeks after thirty days from planting seedlings
The analysis of the classic principal components are sensitive to the outliers where they are calculated from the characteristic values and characteristic vectors of correlation matrix or variance Non-Robust, which yields an incorrect results in the case of these data contains the outliers values. In order to treat this problem, we resort to use the robust methods where there are many robust methods Will be touched to some of them.
The robust measurement estimators include the measurement of direct robust estimators for characteristic values by using characteristic vectors without relying on robust estimators for the variance and covariance matrices. Also the analysis of the princ
... Show MoreThe research consists of five chapters, and in the first chapter, it addresses the introduction and importance of the research, where the researcher explained the importance of bio-motor abilities and their role in achieving a high level through their connection to the skill performance of standing on the hands followed by the forward roll, and the research problem: Do these bio-motor abilities have an impact on the level of skill performance? Handstand followed by forward roll.
Thermal energy storage is an important component in energy units to decrease the gap between energy supply and demand. Free convection and the locations of the tubes carrying the heat-transfer fluid (HTF) have a significant influence on both the energy discharging potential and the buoyancy effect during the solidification mode. In the present study, the impact of the tube position was examined during the discharging process. Liquid-fraction evolution and energy removal rate with thermo-fluid contour profiles were used to examine the performance of the unit. Heat exchanger tubes are proposed with different numbers and positions in the unit for various cases including uniform and non-uniform tubes distribution. The results show that
... Show MoreInterest in belowground plant growth is increasing, especially in relation to arguments that shallow‐rooted cultivars are efficient at exploiting soil phosphorus while deep‐rooted ones will access water at depth. However, methods for assessing roots in large numbers of plants are diverse and direct comparisons of methods are rare. Three methods for measuring root growth traits were evaluated for utility in discriminating rice cultivars: soil‐filled rhizotrons, hydroponics and soil‐filled pots whose bottom was sealed with a non‐woven fabric (a potential method for assessing root penetration ability). A set of 38 rice genotypes including the Oryza