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
Background Epilepsy is one of the most widespread neurological illnesses in the world with a prevalence rate of 2.8–19.5 per 1000 of the general population, and it is more prevalent in childhood. The understanding of the teachers about epilepsy has a significant impact on the academic performance and social skills of schoolchildren with epilepsy. Aim of Study This study aimed to assess teachers’ knowledge, attitude, and practice regarding epilepsy in schoolchildren and the association of certain studied variables with the level of schoolteachers’ knowledge, attitude, and practice. Subjects and Methods This was a cross-sectional study that included 402 participants and was conducted in Al-Rusafa/Baghdad during the period from November
... Show MoreA step to net-zero of carbon dioxide losses in the microalgae cultivation process was targeted in the current study. This research was carried out by using pre-dissolved inorganic carbon (DIC) as a source of carbon with two doses of twenty-five and fifty millilitres.
Carbon nanotubes were prepared by an arc-discharge method,
under different values of pressure of oxygen gas. The structure of
multi-walled carbon nanotubes powders has been characterized by
low-angle X-ray diffraction .The morphology of carbon nanotube
powder was examined by transmission electron microscope. The
capacitance-voltage and current- voltage (dark and illumination
current) characterization were measured under different values of
pressure (10-3, 10-4, 10-5) mbar of oxygen gas
Background: Neonatal septicemia is a major health problem in developing countries furthermore data on bacteriological profile in early onst sepses (EOS) and late neonatal sepsis (LOS) are lacking in context of continuous change in bacteriological profile and increasing resistant strains. Objectives: The study done to determine the pattern of organisms implicated in neonatal septicemia in a neonatal care unit and to measure the degree of bacterial resistance to some antibiotics.
Type of the study : cross –sectional study.
Methods: Confirmed cases of neonatal septicemia admitted at Al-Alwyia pediatric teaching hospital for the period from January 20
... Show MoreIn an earlier paper, the basic analytical formula for particle-hole nuclear state densities was derived for non-Equidistant Spacing Model (non-ESM) approach. In this paper, an extension of the former equation was made to include pairing. Also a suggestion was made to derive the exact formula for the particle-hole state densities that depends exactly on Fermi energy and nuclear binding energies. The results indicated that the effects of pairing reduce the state density values, with similar dependence in the ESM system but with less strength. The results of the suggested exact formula indicated some modification from earlier non-ESM approximate treatment, on the cost of more calculation time
The polycystic ovary syndrome is an endocrine condition. One of the leading causes of female infertility and the most common disorder among women. The work was being carried out on 100 Iraqi women (50 cases confirmed with PCOS and 50 controls). Between October 2019 and March 2020, blood samples were collected from the Advanced Institute of Infertility Diagnosis and Assisted Reproductive Technology at AL-Nahrain University and a private laboratory. ELISA was used to evaluate the biochemical parameters of preptin, FSH, insulin, LH, and CCL 18 in serum samples from the AFIAS-6 (AFIAS Automated Immunoassay System). The findings of the analysis indicate that, as opposed to the control group, values of prolactin (ng/ml), LH (mIU/ml), Preptin (
... Show MoreMetallic nanoparticles are increasingly studied for their biomedical applications due to their unique physicochemical and catalytic properties. Here, a broccoli-mediated gold/platinum nanohybrid (Au@Pt NH) was synthesized using an ultrasound-assisted green method with an aqueous extract of Brassica oleracea var. italica for multifunctional biomedical evaluation. XRD and TEM confirmed a crystalline nanohybrid with an average crystallite size of 7.56 nm and a mean particle diameter of 13.08 ± 7.58 nm. The broccoli extract produced no inhibition zones, whereas Au@Pt NH inhibited Staphylococcus aureus (18 mm), Staphylococcus epidermidis (21 mm), Escherichia coli (18 mm), Klebsiella pneumoniae (20 mm), and Candida albicans (21 mm). In vivo,
... Show MoreThis article focuses on identity construction and social structures within the Sāmoan community as represented in Sia Figiel’s novel Where We Once Belonged. I argue that however the post/colonial Sāmoan identity is hybridized, the essence of the individual is still connected to Fa’a Sāmoa-the Sāmoan traditions and ways. However rapid are the colonial vicissitudes, the Sāmoan literature and lifestyle are developed to be a resistance platform. This resistance platform is dedicated not only to expose the colonial impact but also to assist the social and political reconstruction of post/colonial Samoa. To this end, this article studies identity construction, and the challenges that women face within Sāmoan social structures.
Among the undesirable effects of soil compaction is a measurable reduction in plant growth and crop yield. The prevailing belief is that compacted tillage pans are caused by repetitive farming practices, heavy tractors, tillage tools, and field traffic. This experiment was conducted to determine and map the hardpan layers across an agricultural field through advanced technologies of precision agriculture. These valuable techniques such as data logger, yield map, and data analysis of performance indicators were linked with accurate global positioning systems (GPS) datasets. These important technologies provided the farmers and helped them to identify and manage areas of the fields with higher compacted layers. Three ground speeds 4.3
... Show MoreThe smart city concept has attracted high research attention in recent years within diverse application domains, such as crime suspect identification, border security, transportation, aerospace, and so on. Specific focus has been on increased automation using data driven approaches, while leveraging remote sensing and real-time streaming of heterogenous data from various resources, including unmanned aerial vehicles, surveillance cameras, and low-earth-orbit satellites. One of the core challenges in exploitation of such high temporal data streams, specifically videos, is the trade-off between the quality of video streaming and limited transmission bandwidth. An optimal compromise is needed between video quality and subsequently, rec
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