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Influence of behavioural implication of information on the selection of accounting methods and their reflection on investor's decisions field study on Iraq stock exchange
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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 a set of conclusions and recommendations, and the most important conclusions are the following: There is a significant effect of the behavioural implications of information on the selection of accounting methods, and There is a significant effect of the accounting methods on the investors ’decisions with the presence of the behavioural implications of the information, and If the accountant anticipates the results of using the information, he may lead it and before communicating any information, and therefore even before any results appear, he chooses to change the information, his behaviour or even his goals, and It is possible to predict the behaviour of individuals and guide this behaviour in an appropriate way by providing the appropriate information in the decision-making process, and By being aware of the users ’reactions to the accounting methods, the accountant can use the preferred alternative accounting methods for them. Either the most important recommendations are: The need to take account of the preparers of accounting information behavioural aspects, and take the reaction of users to accounting information in consideration when performing accounting work, and choose accounting methods, and The need to pay attention to the information provided to investors, which helps them in making investment decisions, and to provide this information periodically and systematically and provide it with the speed and accuracy possible, and work to provide the appropriate information in terms of quantity, type and time in order to facilitate proper investment decision-making

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Publication Date
Sun Oct 01 2023
Journal Name
Solid State Communications
Influence of In-dopant on the optoelectronic properties of thermal evaporated CuAlTe2 films
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In the current study, CuAl0.7In0.3Te2 thin films with 400 nm thickness were deposited on glass substrates using thermal evaporation technique. The films were annealed at various annealing temperatures of (473,573,673 and 773) K. Furthermore, the films were characterized by X-ray Diffraction spectroscopy (XRD), field emission scanning electron microscopy (FESEM), atomic force microscopy (AFM), and Ultra violet-visible (UV–vis). XRD patterns confirm that the films exhibit chalcopyrite structure and the predominant diffraction peak is oriented at (112). The grain size and surface roughness of the annealed films have been reported. Optical properties for the synthesized films including, absorbance, transmittance, dielectric constant, and refr

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Publication Date
Sun Oct 01 2023
Journal Name
Solid State Communications
Influence of In-dopant on the optoelectronic properties of thermal evaporated CuAlTe2 films
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Publication Date
Wed Dec 20 2023
Journal Name
Health Education And Health Promotion
Influence of Educational Program of Cholera Disease on Nannies' Practices in the Nurseries
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Publication Date
Tue Oct 30 2018
Journal Name
Iraqi Journal Of Physics
Influence of substrates on the properties of cerium -doped CdO nanocrystalline thin films
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Transparent thin films of CdO:Ce has been deposited on to glass and silicon substrates by spray pyrolysis technique for various concentrations of cerium (2, 4, and 6 Vol.%). CdO:Ce films were characterized using different techniques such as X-ray diffraction (XRD), atomic force microscopy(AFM) and optical properties. XRD analysis show that CdO films exhibit cubic crystal structure with (1 1 1) preferred orientation and the intensity of the peak increases with increasing's of Ce contain when deposited films on glass substrate, while for silicon substrate, the intensity of peaks decreases, the results reveal that the grain size of the prepared thin film is approximately (73.75-109.88) nm various with increased of cerium content. With a sur

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Publication Date
Mon May 22 2023
Journal Name
Journal Of Optics
The influence of gold nanoparticles on electro-optical properties of nematic liquid crystal
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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Water Temperature Effect on Hardness and Flexural Strength of (PMMA/TiO2 NPs) for Dental Applications
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PMMA (Poly methyl methacrylate) is considered one of the most commonly used materials in denture base fabrication due to its ideal properties. Although, a major problem with this resin is the frequent fractures due to heavy chewing forces which lead to early crack and fracture in clinical use. The addition of nanoparticles as filler performed in this study to enhance its selected mechanical properties. The Nano-additive effect investigated in normal circumstances and under a different temperature during water exposure. First, tests applied on the prepared samples at room temperature and then after exposure to water bath at (20, 40, 60) C° respectively. SEM, PSD, EDX were utilized for samples evaluation in this study. Flexural

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The influence of the personal values of the workers in the performance of the work teams
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The research aims to know the impact of workers values on their performance which is reflected on increasing productivity and improving its quality as well as the organization's progress and success.  Application of this research took place in the General Company Of Electrical Industries; it contained four main pillars; the first involved research methodology، regarding the problem، importance، aim، basic theory، and method of data collection، the second is dedicated to the theoretical framework related to the research basic variables (values and workgroups) the third is assigned to analyze the actual data by using number of statistical methods، such as mathematical medium and standard deviation and also spearman rank

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cancellation in the Life Insurance Policies and its Impact on the Financial Solvency of Insurance Companies: Applied Research in the Iraqi General Insurance Company
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This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

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Publication Date
Wed Nov 22 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE EFFECT OF FERMENTATION AND BAKING PROCESSES ON THE PHYATE DEGRADATION DURING THE PROCESS OF MANUFACTURING WHOLE WHEAT FLOUR BREAD.: THE EFFECT OF FERMENTATION AND BAKING PROCESSES ON THE PHYATE DEGRADATION DURING THE PROCESS OF MANUFACTURING WHOLE WHEAT FLOUR BREAD.
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In this research, the influence of the fermentation treatments and baking in Iraqi’s flour type (Ibaa 99, Al-rashed, Tamus, Abu-grabe) and Turkish flour type (Muaamel) on phytic acid was investigated. In whole wheat flour, the phytic acid was (1500, 1290, 1450, 1230, 1440 ( mg/ 100 g flour respectively, and the inorganic phosphorous was (29.18, 25.15, 23.89, 20.85, 22.83) mg/100 g flour respectively. The dough prepared from flour with a higher phytic acid content also contained higher amount of phytic acid. During fermentation, degradation of phytic acid occurred. The cumulative loss of phytic acid after fermentation in all type of dough was ~ 23, 22, 34, 26 and 27% respectively،While increased of inorganic phosphorous occurred. The c

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Measuring the Change in the Impact of the Corona Pandemic Factors on Psychological Sensitivity and Covid-19 Phobia in a Sample of University Students
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The aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

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