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
Autoría: Muwafaq Obayes Khudhair. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.
Introduction: The stringent response is a bacterial adaptation mechanism triggered by stress conditions, including nutrient limitation. This response helps bacteria survive under harsh conditions, such as those encountered during infection. A key feature of the stringent response is the synthesis of the alarmone (p)ppGpp, which influences various bacterial phenotypes. In several bacterial species, stringent response activation significantly affects biofilm formation and maintenance. Methods: Clinical specimens were collected from multiple hospitals in Baghdad, Iraq. Staphylococcus aureus was identified using conventional biochemical tests. The PCR technique was applied to detect mecA, icaA, and icaD genes, while the Vitek 2 compac
... Show MoreVarious heavy metals, cations and anions of the Tigris River water in Baghdad regionwere studied during the winter, spring, summer and autumn of 2009, for 4 samplingsites. In the present investigation the levels of studied heavy metals, cations and anionswere found in the range of (0.011-0.333 mg/L) for As, in the water samples(undetectable-0.0043 mg/L) for Sb,( 0.011-0.080 mg/L) for Ti, (0.150-0.730 mg/L) forV, (0.01-1.06 mg/L) for Fe, (0.1-0.4 mg/L) for Zn, (0.011-0.15 mg/L) for Pb, (0.01-0.05mg/L) for Cd, (0.01-0.04 mg/L) for Ni, (50-290 mg/L) for Ca, (97-270 mg/L) for Mg,(0.65-1.74 mg/L) for K, (11-38.33) for Na, (35-113 mg/L) for Cl, (150-256 mg/L) forHCO3, (96-479 mg/L) for SO4, (0.93-3.9 mg/L) for NO3 and (undetectable - 0.360 mg/L)f
... Show MoreThe introduction and importance of the research included that physical education and its various activities are important for the disabled. The exercise of physical activities by the disabled effectively contributes to raising their level of fitness and reducing diseases caused by lack of movement. Disabled people often suffer from psychological and social problems, and this feeling may be accompanied by a high level of anxiety, a lack of self-esteem and a loss of self-confidence. Psychological adaptation is one of the concepts of sports psychology interconnected with the psychological climate, as the process that the player seeks to meet his demands and needs. Adaptation includes the pursuit of emotional balance between the individual play
... Show MoreMulti-carrier direct sequence code division multiple access (MC-DS-CDMA) has emerged recently as a promising candidate for the next generation broadband mobile networks. Multipath fading channels have a severe effect on the performance of wireless communication systems even those systems that exhibit efficient bandwidth, like orthogonal frequency division multiplexing (OFDM) and MC-DS-CDMA; there is always a need for developments in the realisation of these systems as well as efficient channel estimation and equalisation methods to enable these systems to reach their maximum performance. A novel MC-DS-CDMA transceiver based on the Radon-based OFDM, which was recently proposed as a new technique in the realisation of OFDM systems, will be us
... Show MoreThe oncolytic viruses are promising form of cancer therapy which is based on the selectively killing of the cancer cells. This study was aimed to investigate the role of Newcastle disease virus (NDV) Iraqi strain AD2141 in apoptosis. Firstly, the virulence of AD2141 was detected in embryonated chicken eggs after 48hrs of infection. It was observed a hemorrhage in the skin of infected embryos that led to death. Then, the ability of this strain for regression cancer cell lines was examined. By using cytotoxicity test, it was found 128 HAU/ml of AD2141 had a potent inhibition against growth of RD and AMN3 after 72hrs of exposure time; the inhibition rate was 86.8% and 86.98% respectively. Moreover, the apoptotic activity of AD2141 was exami
... Show MoreImmune-mediated hepatitis is a severe impendence to human health, and no effective treatment is currently available. Therefore, new, safe, low-cost therapies are desperately required. Berbamine (BE), a natural substance obtained primarily from
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1,3,4-oxadizole and pyrazole derivatives are very important scaffolds for medicinal chemistry. A literature survey revealed that they possess a wide spectrum of biological activities including anti-inflammatory and antitumor effects.
To describe the synthesis and evaluation of two classes of new niflumic acid (NF) derivatives, the 1,3,4-oxadizole derivatives (compounds 3 and (4A-E) and pyrazole derivatives (compounds 5 and 6), as EGFR tyrosine kinase inhibitors in silico and in vitro.
The designed compounds were synthesized using convent