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.

Orthogonal polynomials and their moments have significant role in image processing and computer vision field. One of the polynomials is discrete Hahn polynomials (DHaPs), which are used for compression, and feature extraction. However, when the moment order becomes high, they suffer from numerical instability. This paper proposes a fast approach for computing the high orders DHaPs. This work takes advantage of the multithread for the calculation of Hahn polynomials coefficients. To take advantage of the available processing capabilities, independent calculations are divided among threads. The research provides a distribution method to achieve a more balanced processing burden among the threads. The proposed methods are tested for va

This study deals with the subject of art criticism by using Erwin Panofsky's theory to analyze a few Saudi artists' works. The study aims to identify Panofsky's theory and provide criticism of some Saudi artworks using it. The importance of the study is that it enriches the field of art criticism in the Kingdom of Saudi Arabia and helps critics and artists in using Panofsky’s theory to analyze artworks.
The study sample consists of six artworks produced in 2021 by six contemporary Saudi artists. In the theoretical section, the study dealt with several topics; first, is art criticism, the second part presents Panofsky’s theory with its three stages, the final part deals with the beginning of Saudi art until present time and its

Comparative literature is one of the important research topics in finding new relations and results that other types of studies do not allow.

The present research is a comparative study between two contemporary poets : Al-Sayyab and Prévert. The reason for accomplishing this research is Al-Sayyab’s reading for the western literature. Moreover, the study sheds a light on translational criticism.

It tackles the lives of the two writers and their points of similarities and differences. Prévert and Al-Sayyab’s are two modern poets. The first employed his daily routines to express reality, specially the events of the two world wars. The second’s pain, on the other hand, was the starting point to express others’ suffe

Meditationsuggetsthat the theatrical world and the receiptindicatethattherie a thread connection or relationshipbetweenthembecausetheateris an art thatfailsinto the abyss of the humanfield ,receivingis a practice thatisreffered to by corners of society and islocated in the context of thisfield. Thus, the relationshipbetweenalgeriantheater and the recepientissanctified by the nature of theaterwhichisbased on a social basis thatbuildsitsexistance and continuityfrom the recepient.Its impossible to imagine a real theaterthatwillbeestablishedunlessit’sassociatedwith an audience so one hand never claps to makesound. This connectionis the first phenomenonthatcanbecome accessible to all people and itremains the second phenomenonthatrequires th

Anaerobic digestion (AD) is the most common process for dealing with primary and secondary wastewater sludge. In the present work, four pre-treatment methods (ultrasonic, chemical, thermal, and thermo-chemical) are investigated in Al-Rustumya Wastewater Treatment plant in order to find their effect on biogas production and volatile solid removal efficiency during anaerobic digestion.
Two frequencies of ultrasonic wave were used 30 KHz and 50 KHz during the pre-treatment. Sodium hydroxide was added in different amounts to give three pH values of 9, 10 and 11 in chemical pre-treating processes. The sludge was heated at 60oC and 80oC through thermal pre-treatment experiment. Also, the sludge was treated thermo-chemically at 80 oC and pH

       Atorvastatin have problem of very slightly aqueous solubility (0.1-1 mg/ml). Nano-suspension is used to enhance it’s of solubility and dissolution profile. The aim of this study is to formulate Atorvastatin as a nano-suspension to enhance its solubility due to increased surface area of exposed for dissolution medium, according to Noyes-Whitney equation.

        Thirty one formulae were prepared to evaluate the effect of ; Type of polymer, polymer: drug ratio, speed of homogenization, temperature of preparation and inclusion of co-stabilizer in addition to the primary one; using solvent-anti-solvent precipitation method under high power of ultra-sonication.