This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.

Neurolinguistics is a new science, which studies the close relationship between language and neuroscience, and this new interdisciplinary field confirms the functional integration between language and the nervous system, that is, the movement of linguistic information in the brain in receiving, acquiring and producing to achieve linguistic communication; Because language is in fact a mental process that takes place only through the nervous system, and this research shows the benefit of each of these two fields to the other, and this science includes important topics, including: language acquisition, the linguistic abilities of the two hemispheres of the brain, the linguistic responsibility of the brain centers, and the time limit for langua

The research deals with an analytical approach between new media and traditional one in the light of the changes imposed by technology, which has been able to change a number of common concepts in the field of communication and media. The researcher tries to find an analytical explanation of the relationship between technology by being an influential factor in building the information society, which is the basis of new media, and the technical output that influenced the forms of social relations and linguistic construction as a human communication tool. The research deals with an analytical approach between new media and traditional one in the light of the changes imposed by technology, which has been able to change a number of comm

This research is Interested in how the performance and implementation of factory production engine coolants of the General Company for Electrical Industries of its work, and to facilitate the flow of the decisions of senior management and access to all configurations, to ensure differentiation desired and reduce lost sales, resulting from poor scheduling of operations through the application of certain rules of scheduling operations in the production plant Engines Air-cooler, the objectives of research in identifying the best base and working to reduce the time and cost of Same Rules of Process which are considered the most influential of any organization and thr

This research will cover different aspects of estimating process of construction work in a desert area. The inherent difficulties which accompany the cost estimating of the construction works in desert environment in a developing country, will stem from the limited information available, resources scarcity, low level of skilled workers, the prevailing severe weather conditions and many others, which definitely don't provide a fair, reliable and accurate estimation. This study tries to present unit price to estimate the cost in preliminary phase of a project.  Estimations are supported by developing mathematical equations based on the historical data of maintenance, new construction of managerial and school projects.

Liquid membrane electrodes for the determination iron(III) were constructed based on chloramphenicol sodium succinate and iron(III) CPSS-Fe(III) as ion pair complex, with four plasticizers Di-butyl phosphate (DBP); Di-butyl phthalate (DBPH); Di-octyl phthalate (DOP); Tri-butyl phosphate (TBP); in PVC matrix . These electrodes give Nernstian and sub-Nernstian slopes (19.79, 24.60, 16.01 and 13.82mV/decade) and linear ranges from (1x10-5-1x10-2 M, 1x10-5-1x10-2 M, 1x10-6-1x10-2 M and 1x10-5-1x10-2 M) respectively. The best electrode was based on DBP plasticizer which gave a slope 19.79 mV/decade, correlation coefficient 0.9999, detection limit of 9×10-6 M, lifetime 37 day displayed good stability and reproducibility and used to determine

   Form of investment in infrastructure important factor to drive economic growth in any country, with the dwindling ability of governments to provide the necessary funds for such investments, emerged as a rising trend for private sector involvement in public projects and infrastructure, and one of these trends is the build-operate-transfer system (BOT), which commonly used in various developed and developing countries as one of the tools used in the implementation of these investments, as the private sector under this system design, finance, build and operate the project, and are re-administration of the state after a certain period under a contractual agreement between the parties of the contract. As this system provides majo

Wastewater projects are one of the most important infrastructure projects, which require developing strategic plans to manage these projects. Most of the wastewater projects in Iraq don’t have a maintenance plan. This research aims to prepare the maintenance management plan (MMP) for wastewater projects. The objective of the research is to predict the cost and time of maintenance projects by building a model using ANN. The research sample included (15) completed projects in Wasit Governorate, where the researcher was able to obtain the data of these projects through the historical information of the Wasit Sewage Directorate. In this research artificial neural networks (ANN) technique was used to build two models (cost

Due to the developments taking place in the field of communications, informatics systems and knowledge management in the current century, and the obligations and burdens imposed on the business organization to keep pace with these developments, the traditional methods of administrative decision-making are no longer feasible, as recent trends have emerged in management that focus on the need to rely on quantitative methods such as operations research.. The latter is one of the results of World War II, which appeared for the first time in Britain to manage war operations. The first method used in this field is the linear programming method. The use of operations research has developed greatly in the past years, and the methods of analysis in