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

Advancements and modernizations introduced into the educational and pedagogical systems have significantly impacted teaching processes and how subjects are presented and explained to students. The focus has shifted to how learners interact with the material they need to learn, providing sufficient opportunities for learning and granting them freedom and self-confidence to achieve learning objectives. The research problem stems from the researcher's experience as a lecturer in the College of Physical Education and Sports Science, particularly in teaching basketball. She observed that some instructors were deficient in using the most effective teaching methods. The researcher formulated her research question based on these observations: "What

The nanocompsite of alumina (Al₂O₃) produced a number of beneficial effects in alloys. There is increasing in resistance of materials to surface related failures , such as the mechanical properties , fatigue and stress corrosion cracking .The experimental results observed that the adding of reinforced  nanomaterials  type Al₂O₃  enhanced the   HB hardness, UTS, 0.2 YS and ductility of 2014 Al/Al₂O₃ nano composites . the analysis of experiments, indicated that The maximum enhancement was observed at 0.4 wt.% Al₂O₃. The ultimate improvement percentage were 15.78% HB hardness, 18.1% (UTS), 12.86% (

This work analyzes the impact of MgO nanoparticles on the properties of an epoxy resin solution with uniform structure and particular degree of cure synthesized by the reaction of epoxy resin and pyromellitic dianhydride. Various concentrations of epoxy/MgO nanocomposites were fabricated by mechanical mixing, ultrasonication-based dispersion and casting processes. FTIR results have shown clear differences in the vibrations of C-H, epoxide rings, and main amine N-H groups. This confirms the interaction between MgO particles and the epoxy polymer matrix. X-ray diffraction analysis detected prominent peak at 18.35 degrees, along with additional ones at 43.44 degrees and 62.56 degrees, associated with the (200) and (220) planes of MgO crystal,

Abstract Background: The daily usage of maxillofacial prostheses causes them to mechanically deteriorate with time. This study was aimed to evaluate the reinforcement of VST50F maxillofacial silicone by using yttrium oxide (Y2O3) nanoparticles (NPs) to resist aging and mechanical deterioration. Materials and Method: Y2O3 NPs (30–45nm) were loaded into VST50F maxillofacial silicone in two weight percentages (1 and 1.5 wt%), which were predetermined in a pilot study as the best rates for improving tear strength with minimum increase in hardness values. A total of 120 specimens were prepared and divided into the control and experimental groups (with 1 and 1.5 wt% Y2O3 addition). Each group included 40 specimens, 10 specimens for each paramet

The aim of this study is to evaluate the levels of trace elements Magnesium (Mg), Zinc (Zn), Copper (Cu), and Selenium (Se) in blood sera of asthmatic patients by Atomic Absorption Spectrophotometry (AAS). The concentrations of Mg, Cu, and Zn have been determined by Flame Atomic Absorption spectrophotometry (FAAS), and Se with flameless Graphite Furnace Atomic Absorption Spectrophotometry (GFAAS). The study involves (55) asthmatic patients as study group and (28) subjects as control from both genders. Serum levels of Mg, Cu, and Se were significantly higher (p<0.001 for all) in patients when compared with healthy subjects, while Zn level was relatively significant (p<0.05). Our observations confirm the efficacy and applicability of (AAS) in