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

Background: Cerium oxide and chitosan (Ce/CS) nanoparticles have garnered significant interest due to their remarkable properties, including antioxidant activity, biocompatibility, antibacterial effectiveness and antiinflammatory activities. This study evaluates the impact of incorporating a Ce/CS nanocomposite into polymethylmethacrylate (PMMA) resin on its mechanical properties. The composite consisted of 30% cerium oxide and 70% chitosan by weight (wt), with varying percentages incorporated into the PMMA resin selected according to a pilot study. Material and Methods: Ninety PMMA specimens were fabricated and categorized into three groups according to the Ce/CS nanocomposite percentage in the PMMA resin: control (0 wt%), group A

The effect of superficial gas velocity within the range 0.01-0.164 m/s on gas holdup (overall, riser and down comer), volumetric oxygen mass transfer coefficient, liquid circulation velocity was studied in an internal loop concentric tubes airlift reactor (working volume 45 liters). It was shown that as the u_sg increases the gas holdup and also the liquid circulation velocity increase. Also it was found that increasing superficial gas velocity lead to increase the interfacial area that increases the overall oxygen mass transfer coefficient. The hydrodynamic experimental results were modeled with the available equations in the literature. The predicted data gave an acceptable accuracy with the empirical data.

The final

The main idea of this paper is to define other types of a fuzzy local function and study the advantages and differences between them in addition to discussing some definitions of finding new fuzzy topologies. Also in this research, a new type of fuzzy closure has been defined, where the relation between the new type and different types of fuzzy local function has been studied

The major aim of this work is to apply a technique, Elzaki transform (ET), which is an iterative analytical technique to achieve an approximate analytical solution for some applications of nonlinear differential equations. This technique depends on applying ET which has been used to break down the partial differential equation solution into an infinite number of components. Moreover, some illustrative examples are given and the results obtained indicate the proposed method’s accuracy, efficiency, and reliability. Results like this demonstrate how effective and efficient this method is in resolving problems of this kind. Therefore, using fractional differential equations as a model, our suggested approach can be used to analyze the

The introduction of concrete damage plasticity material models has significantly improved the accuracy with which the concrete structural elements can be predicted in terms of their structural response. Research into this method's accuracy in analyzing complex concrete forms has been limited. A damage model combined with a plasticity model, based on continuum damage mechanics, is recommended for effectively predicting and simulating concrete behaviour. The damage parameters, such as compressive and tensile damages, can be defined to simulate concrete behavior in a damaged-plasticity model accurately. This research aims to propose an analytical model for assessing concrete compressive damage based on stiffness deterioration. The prop

Concrete pavements are essential to modern infrastructure, but their low tensile and flexural strengths can cause cracking and shrinkage. This study evaluates fiber reinforcement with steel and carbon fibers in various combinations to improve rigid pavement performance. Six concrete mixes were tested: a control mix with no fiber, a mix with 1% steel fiber (SF1%), a mix with 1% carbon fiber (CF1%), and three hybrid mixes with 1% fiber content: 0.75% steel /0.25% carbon fiber (SF0.75CF0.25), 0.25% steel /0.75% carbon fiber (SF0.25CF0.75), and 0.5% steel /0.5% carbon fiber ((SF0.5CF0.5). Laboratory experiments including compressive, flexural, and splitting tensile strength tests were conducted at 7, 28, and 90 days, while Finite Element Analys