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

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

The current study aims to investigate the effect of the interaction between the use of the improve strategy in teaching mathematics and the level of academic achievement on the acquisition of algebraic concepts and habits of mind among tenth-grade students in Oman. The study adopted the experimental method, based on a quasi-experimental design with two groups: experimental and control groups and pre-post-measurement. The study sample consisted of (28) 10th-grade students as an experimental group and 26 of 10th-grade students as a control group in Al-Tufail bin Amr School in South Al Batinah. The differences in the pretest and posttest gains were analyzed using mean, standard deviation, ANCOVA, t-test, effect size (eta-square), and two-wa

Background: Tumor necrosis factor-alpha (TNF-α) and interleukins play important roles in the pathogenesis of rheumatoid arthritis (RA). Genetic research has been employed to find many of the missing connections between genetic risk variations and causal genetic components. Objective: The goal of this study is to look at the genetic variations of TNF-α and interleukins in Iraqi RA patients and see how they relate to disease severity or response to biological therapy. Method: Using specific keywords, the authors conducted a systematic and comprehensive search to identify relevant Iraqi studies examining the genetic variations of TNF-α and interleukins in Iraqi RA patients and how they relate to disease severity or response to biolo

The research focuses on determining the role of customer relationship management in improving financial performance by surveying the opinions of a number of employees of a number of Iraqi private banks. The customer has become the focus of attention and the most important factors of success and profitability and competition. Therefore, decisions related to the customer are important decisions that support the process of making, And follow-up of administrative decisions, including financial decisions aimed at improving the financial performance of banks and distinguish them from competitors.    Thus, the techniques used in customer relations management programs to collect, analyze and use data and information have beco

Sixty urine samples were collected from women with urinary tract infection in different ages. The aims of this study were determined the dominancy of pathogens isolated from urine of women with UTI and evaluating the antibacterial activity of Rosmarinus officinalis L. essential oil against these pathogenic isolates. Identification of bacteria was done on Chromogenic orientation agar while disc diffusion method was used for determination the sensitivity of bacterial isolates to antibiotics and Agar well diffusion method was used for evaluation the antibacterial effect of Rosemary essential oil on these isolates. The results showed that 50% of women infected with Escherichia coli, it was dominants in ages above 15 years old while Staphyl

Sixty urine samples were collected from women with urinary tract infection in different ages. The aims of this study were determined the dominancy of pathogens isolated from urine of women with UTI and evaluating the antibacterial activity of Rosmarinus officinalis L. essential oil against these pathogenic isolates. Identification of bacteria was done on Chromogenic orientation agar while disc diffusion method was used for determination the sensitivity of bacterial isolates to antibiotics and Agar well diffusion method was used for evaluation the antibacterial effect of Rosemary essential oil on these isolates. The results showed that 50% of women infected with Escherichia coli, it was dominants in ages above 15 years old while Staphylococc