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Induction informational, informational use, the behavior of the product and user information.
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Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your behavior accountant and that's what he referred to Prakash, describing the process of induction informational and hence the person will be affected by his conduct accounting information once as a transmitter of information (the accountant) and once as a user of the Information (receiver), and know first informational induction process and the second process informational use.

 That all of the product and the user information his behavior after the informational content to the process of financial reporting and this has been proved by the study through a questionnaire that was distributed to a sample of companies listed in the Iraqi Stock Exchange companies and using a number of statistical methods, and reached a number of conclusions most important that user behavior has to do with the nature and type of information that he had received and which are reflected on the type of decisions, whether investment decisions, credit and other decisions, and the sender information (the accountant) and is required to deliver information to the recipient, his behavior is influenced by a reversal Reflction user behavior information through its decisions and this the so-search information as mentioned either the most important recommendations of the study are that the accountant familiar with the needs of accounting information and orientation so that users use the methods of accounting methods that generate accounting information in line with the orientations and behavioral decision-maker ..

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Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Cultivation of Chlorella Vulgaris Using Airlift Photobioreactor Sparged with 5%CO 2 -Air as a Biofixing Process
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The present paper addresses cultivation of Chlorella vulgaris microalgae using airlift photobioreactor that sparged with 5% CO 2 /air. The experimental data were compared with that obtained from bioreactor aerated with air and unsparged bioreactor. The results showed that the concentration of biomass is 0.36 g l -1  in sparged bioreactor with CO2/air, while, the concentration of biomass reached to 0.069 g l -1  in the unsparged bioreactor. They showed also that aerated  ioreactor.with CO2/air gives more biomass production even the bioreactor was aerated with air. This study proved that application of sparging system for  ultivation of Chlorella vulgaris microalgae using either CO2/air mixture or air has a significant

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Stand-Alone PV Generator Comparing with Conventional Systems for Electrification of Small Social Centres in Remote Area
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Many isolated rural communities are located in regions where there is an abundant and reliable supply of solar energy, but where the distance to the nearest power station is many tens or even hundreds of kilometre. It is therefore mainly in these areas that rural electrification is now being provided by PV generators. since Stand-Alone PV generator can offer the most cost-effective and reliable option for providing power needed in remote places. Accordingly these isolated rural canters are fitted with PV for lighting, a refrigerator, a television and socket to supply kitchen appliances

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Publication Date
Sun Sep 01 2024
Journal Name
Baghdad Science Journal
Removal of Some Heavy Metals from Polluted Water Using New Schiff Base for Polyacrylamide with Zeolite Nanocomposites
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تضمن هذا العمل تحضير ليكند قاعدة شيف جديدة مشتقة من مادة البولي أكريلاميد والكلوترالديهايد [(2S, 2'S) – N, N' - (pentane-1, 5-diylidene) bis (2- methylbutan amide)]  مع بعض المعادن الثقيلة (Cr + 3 Mn + 3 , Fe + 3 , ,Co + 2,  Ni + 2 ,Cu + 2  Zn + 2 , Cd + 2,) لتنتج المعقدات المقابلة. تم تشخيص قواعد شيف ومعقداتها المعدنية بأستخدام طيف الأشعة تحت الحمراء والأشعة المرئية وفوق البنفسجية، والتوصيلية ,وقيم المغناطيسية والتحليل الحراري الوزني وحيود الأشعة السينية ومجه

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
Assessment Strategies of Fixed Firefighting system in Residential Multi-Story Building for Improving Fire Safety: A Review
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A fixed firefighting system is a key component of fire safeguarding and reducing fire danger. It is installed as a permanent component in a structure to protect the entire or a portion of the building and its contents. The study aims to review the previous studies that deal with the evaluation of fire safety measures and their use in resolving problems associated with fire threats in buildings. For this reason, a number of previous studies in this field were reviewed compared with the NFPA code. The findings revealed that regulatory developments over the last several decades had created an atmosphere conducive to innovation. This has resulted in a growth in the number of fixed firefighting system types now obtainable. Th

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Publication Date
Sun Sep 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determination of Corrosion Parameters for a Cathodic Reaction Complicated by IR Drop Effect in a Flow System
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Publication Date
Mon Mar 18 2019
Journal Name
Civil Engineering Journal
Circularization Technique for Strengthening of Plain Concrete Short Square Columns Subjected to a Uniaxial Compression Compressive Pressure
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This paper presents an experimental study for strengthening existing columns against axial compressive loads. The objective of this work is to study the behavior of concrete square columns strengthening with circulation technique. In Iraq, there are significantly more reinforced rectangular and square columns than reinforced circular columns in reinforced concrete buildings. Moreover, early research studies indicated that strengthening of rectangular or square columns using wraps of CFRP (Carbon Fiber Reinforced Polymer) provided rather little enhancement to their load-carrying capacity. In this paper, shape modification technique was performed to modify the shape (cross section) of the columns from square columns into circular colu

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Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Smartphones Addiction upon Primary School Pupil's Achievements at Al-Rusafa Educational Directorate in Baghdad City
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Objectives: To determine Smartphone addiction among primary school students and its impacts. The samples of the study were240primary school students in derived from stratified random sampling. The questionnaire was used to collect the data. The data were then an- analyzed using correlation statistics. It also caused a negative impact on demic performance of the primary school students.
Methodology: A cross- sectional study in assessment approach in applied in order to achieve the earlier stated objectives. The study was initiated from October 1st, 2019 to April 30th, 2020. Simple random sampling (probability) sample of (240) Pupils study In primary school at Al-Rusafa first directorate schools in Baghdad City.
Results: The study re

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Publication Date
Thu Aug 17 2017
Journal Name
Journal Of Health, Medicine And Nursing
Adherence to Guidelines of Secondary Prevention in patients with Ischemic Heart Disease in a Tertiary Cardiac Center
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Coronary heart disease (CHD) is the leading cause of death in United State (U.S.). Controlling of modifiable risk factors such as smoking, hypertension (HT), diabetes mellitus (D.M.), dyslipidemia, physical inactivity & obesity will prevent other serious cardiovascular complications

Publication Date
Wed Jun 30 2021
Journal Name
International Journal Of Research In Medical Sciences & Technology
GREEN SYNTHESIS OF SILVER NANOPARTICLE USING GREEN TEA LEAVES EXTRACT FOR REMOVAL CIPROFLOXACIN (CIP) FROM AQUEOUS MEDIA
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This study examines the removal of ciprofloxacin in an aqueous solution using green tea silver nanoparticles (Ag-NPs). The synthesized Ag-NPs have been classified by the different techniques of SEM, AFM, BET, FTIR, and Zeta potential. Spherical nanoparticles with average sizes of 32 nm and a surface area of 1.2387m2/g are found to be silver nanoparticles. The results showed that the ciprofloxacin removal efficiency depends on the initial pH (2.5-10), CIP (2-15 mg/L), temperature (20-50°C), time (0-180 min), and Ag-NPs dosage (0.1-1g/L). Batch experiments revealed that the removal rate with ratio (1:1) (w/w) were 52%, and 79.8% of the 10 mg/L of CIP at 60, and 180 minutes, respectively with optimal pH=4. Kinetic models for adsorpti

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Operational assessment of biological wastewater treatment using advanced return-mass reactors based on principal component cluster analysis
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Abstract<p>In this study, field results data were conducted, implemented in 64 biofilm reactors to analyses extract organic matter nutrients from wastewater through a laboratory level nutrient removal process, biofilm layer moving process using anaerobic aerobic units. The kinetic layer biofilm reactors were continuously operating in Turbo 4BIO for BOD COD with nitrogen phosphorous. The Barakia plant is designed to serve 200,000 resident works on biological treatment through merge two process (activated sludge process, moving bed bio reactio MBBR) with an average wastewater flow of 50,000 m3/day the data were collected annually from 2017-2020. The water samples were analysis in the central labor</p> ... Show More
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