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jeasiq-2021
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
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
An Efficient Image Encryption Using a Dynamic, Nonlinear and Secret Diffusion Scheme
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The growing use of tele

This paper presents a new secret diffusion scheme called Round Key Permutation (RKP) based on the nonlinear, dynamic and pseudorandom permutation for encrypting images by block, since images are considered particular data because of their size and their information, which are two-dimensional nature and characterized by high redundancy and strong correlation. Firstly, the permutation table is calculated according to the master key and sub-keys. Secondly, scrambling pixels for each block to be encrypted will be done according the permutation table. Thereafter the AES encryption algorithm is used in the proposed cryptosystem by replacing the linear permutation of ShiftRows step with the nonlinear and secret pe

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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of University Of Anbar For Pure Science
SARS-CoV-2 history, diagnosis, genetic diversity and treatment: a comprehensive review
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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Effective dialogue and its relationship with some variables at Baghdad University Students
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     Increasing need for our youth to effective dialogue at the present time, due to the nature of the era in which live, as it abounded risk of intellectual and cultural invasion.Moreover, the need to ensure that the dialogue between the members of the community to confront the many issues of contemporary society in various fields, politically, socially and economically, culturally and religiouslyThe absence of effective dialogue, or the consequent rejection of many of the negative aspects of social and cultural Kaezzlh coup and inertia and ignore the mental capacity of some non-existent among others.The importance of effective dialogue in being the most important foundations of social life a

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Publication Date
Sat Dec 01 2018
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
An Energy-Aware and Load-balancing Routing scheme for Wireless Sensor Networks
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<p>Energy and memory limitations are considerable constraints of sensor nodes in wireless sensor networks (WSNs). The limited energy supplied to network nodes causes WSNs to face crucial functional limitations. Therefore, the problem of limited energy resource on sensor nodes can only be addressed by using them efficiently. In this research work, an energy-balancing routing scheme for in-network data aggregation is presented. This scheme is referred to as Energy-aware and load-Balancing Routing scheme for Data Aggregation (hereinafter referred to as EBR-DA). The EBRDA aims to provide an energy efficient multiple-hop routing to the destination on the basis of the quality of the links between the source and destination. In

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Crack Growth Behavior through Wall Pipes under Impact Loading And Moisten Environment
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This search concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of moisture (rate of moisture 50%). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe has a crack already. The test was performed and on two type of specimens, one has a length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to grow (i.e. the number of cycles needed to grow the crack will reduce). In addition, when the test performed on the specimens of length 50cm the number of cycles needed to grow the crack is increased due to the effect of bending stress on the

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Publication Date
Sun Jun 08 2014
Journal Name
Elsevier Procedia - Social And Behavioral Sciences
Foreign direct investment and economic growth literature review from 1994 to 2012
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Foreign direct investment (FDI) has been viewed as a power affecting economic growth (EG) directly and indirectly during the past few decades. This paper reviewed an amount of researches examining the relationships between FDI and EG, especially the effects of FDI on EG, from 1994 up to 2012. The results show that the main finding of the FDI-EG relation is significantly positive, but in some cases it is negative or even null. And within the relation, there exist several influencing factors such as the adequate levels of human capital, the well-developed financial markets, the complementarity between domestic and foreign investment and the open trade regimes, etc.

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Publication Date
Sun Jan 01 2023
Journal Name
Computers, Materials &amp; Continua
An Efficient Method for Heat Recovery Process and燭emperature燨ptimization
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Complete Blood Count and Cinnamic acid activity against Cytoxan in albino mice.
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The aim of study to evaluated cinnamic acid and its activity on complete blood count(RBC,WBC,HG,HCV,MCH,MCHC and Plat.)and removed the cytoxan damage which caused bone marrow failure and leukemia and other that due to linked the cytoxan in 7- nitrogen of guanine based of DNA that lead to dead cells. Two concentration from pure cinnamic acid (5.6, 2.8 mg ? mice weight) in first step to choice the perfect concentration in comparison with each negative control ,positive control of cytoxan and the comparison group represent vitamin C. The second step to understand cinnamic acid mechanism activity towards cytoxan by used pre- cytoxan and post – cytoxan in interaction with perfect concentration of cinnamic acid dose (2.8 mg ? mice we

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Publication Date
Sat Mar 14 2020
Journal Name
Medico-legal Update,
Fasting Versus Non-Fasting in Assessing Lipid Profile and Complete Blood Picture
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Publication Date
Mon Oct 06 2014
Journal Name
Plos One
Hepatic Carboxylesterase 1 Is Induced by Glucose and Regulates Postprandial Glucose Levels
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