Preferred Language
Articles
/
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
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Dec 02 2013
Journal Name
Iraqi Medical Journal
Etiology and Antibiotic Sensitivity for Otitis Media in A Central Pediatric Teaching Hospital.
...Show More Authors

Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Ironic Metonymy in Russian and Arabic : Ироническая метонимия в русском и арабском языках
...Show More Authors

This article is devoted to the cognitive study of ironic metonymy in Russian and Arabic. Metonymy and irony have traditionally been seen as parallel linguistic phenomena. But their formation and interpretation are based on different cognitive mechanisms. At the formal and functional level, metonymy and irony have a number of significant differences. Metonymy is an artistic technique, the mechanism of which is based on obvious, easily traced connections between objects and phenomena of the surrounding world. Irony is a satirical technique or a rhetorical figure that is used to create a certain artistic image, aimed at forming the hidden meaning of the statement. A native speaker intuitively feels the difference between metonymy and irony

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Impulsive behavior among Kindergarten children and its relation ship with some variables preparation
...Show More Authors

Quite anumber of parents and educators of this behavior,which is characterized by exaggerating locomotor activity and impulsivity and recklessness and the difficulty of continuing the status of certain bodily more than one minute ,and the difficulty of waiting to meet aparticular need or desire,it also characterized by thos meddling children the affairs of others and increased their  chatter does not seem the case when you listen to talk to them and they characterized by  weak self-confidence and are more solid and seem un able to keep ther responses because of the severity of anxiety .The research aims to know impulsive behavior among kindergartens children and its relation ship with some variables, and the sa

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 28 2025
Journal Name
Journal Of Physical Education
Standard scores and levels for certain legal situations among first-class basketball referees
...Show More Authors

The significance of the research lies in the fact that electronic technologies represent an important step in evaluating legal situations, and the research problem centered on the lack of attention to visual requirements and the absence of a clear image of legal situations that may be difficult for the referee to apply correctly in addition to the lack of focus on visual requirements and the unclear depiction of some legal cases which make it difficult for the referee to interpret them correctly This is because the referee's main tool is visual perception, which interprets live situations such as violations, fouls, and other cases that arise during a game Moreover, there are numerous responses and challenges in evaluating legal situ

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 30 2025
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Lithology and minerals identification from well logs for Mishrif Formation in Ratawi oilfield
...Show More Authors

   Lithology identification plays a crucial role in reservoir characteristics, as it directly influences petrophysical evaluations and informs decisions on permeable zone detection, hydrocarbon reserve estimation, and production optimization. This paper aims to identify lithology and minerals composition within the Mishrif Formation of the Ratawi Oilfield using well log data from five open hole logs of wells RT-2, RT-4, RT-5, RT-6, and RT-42. At this step, the logging lithology identification tasks often involve constructing a lithology identification model based on the assumption that the log data are interconnected. Lithology and minerals were identified using three empirical methods: Neutron-Density cross plots for lithology id

... Show More
View Publication
Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
REDESCRIPTION AND SOME POLYMORPHISM NOTES IN WORKERS OFCAMPONOTUS XERXESFOREL, 1904 (HYMENOPTERA: FORMICIDAE; FORMICINAE)
...Show More Authors

     The specimens of Camponotusxerxes Forel, 1904 were collected from different localities in Iraq; the purpose of morphological study of this species in details throughout the present study.

 

     The description was based on major workers belonging to this species, also some notes of polymorphism in workers have been mentioned; the most important of morphological features are illustrated and figured.

View Publication Preview PDF
Publication Date
Thu Sep 01 2022
Journal Name
Journal Of Medicine And Life
Arrhythmia related to hypertensive left ventricular hypertrophy in Iraqi patients: frequency and outcome
...Show More Authors

Left ventricular hypertrophy (LVH) caused by high blood pressure is linked to increased mortality and arrhythmia risk. This study aimed to evaluate arrhythmia in hypertensive patients due to left ventricular hypertrophy (LVH). A cross-sectional study was performed, assessing participants' blood pressure, echocardiography and electrocardiography, and Holter monitoring in certain cases. There were 300 hypertensive patients >18 years attending the cardiology unit of Baghdad medical city. The study was conducted between January–June 2022. The electrocardiograms at rest for 300 adults with hypertension were investigated. 130 (43.5%) were females, and 170 (56.5%) were males. The mean age of participants was 58 years. Forty-nine (16.3

... Show More
View Publication
Scopus (13)
Crossref (11)
Scopus Crossref
Publication Date
Mon Jun 27 2022
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Self-Reported Sleep Disorder, Anxiety and Depression in Iraqi Patients Post-Myocardial Infraction
...Show More Authors

Background: Myocardial infarction (MI) is distinguished by the necrosis of myocardial cells as a result of substantial and prolonged ischemia. Anxiety, problems sleeping, and feelings of depression are some of the most common psychosocial consequences of having a myocardial infarction. Aim: The purpose of this study is to evaluate the effects of post-myocardial infarction on patients' levels of anxiety, depression, and quality of sleep. Method: The collection of data from 94 individuals with MI was carried out according to a descriptive cross-sectional design. Sleep quality, depression, and anxiety were evaluated using standard questionnaires. Results: 69.1% of the participants reported having trouble getting quality sleep. The perc

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Lecture Notes In Computer Science
Constrained Differential Evolution for Cost and Energy Efficiency Optimization in 5G Wireless Networks
...Show More Authors

The majority of real-world problems involve not only finding the optimal solution, but also this solution must satisfy one or more constraints. Differential evolution (DE) algorithm with constraints handling has been proposed to solve one of the most fundamental problems in cellular network design. This proposed method has been applied to solve the radio network planning (RNP) in the forthcoming 5G Long Term Evolution (5G LTE) wireless cellular network, that satisfies both deployment cost and energy savings by reducing the number of deployed micro base stations (BSs) in an area of interest. Practically, this has been implemented using constrained strategy that must guarantee good coverage for the users as well. Three differential evolution

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Self-image addiction (Salafi) and its relation to narcissistic personality disorder among students
...Show More Authors

Abstract The goal of current study was to identify the relationship between addiction of self-images (Selfie) and personality disorder of narcissus, and the difference of significance the relationship between addiction self-images (selfie) and personality disorder narcissus at students of Mustansiriya university, addiction self- images (selfie) defined: a photograph that one has taken of oneself, typically one taken with a smartphone or webcam and shared via social media, edit and down lowed to social networking sites, and over time, the replacement of normal life virtual world, which is accompanied by a lack of a sense of time, and the formation of repeated patterns increase the risk of social and personal problems. To achieve the goals

... Show More
View Publication Preview PDF