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The Role of Behavioral Approach In Financial Reporting Enhancement
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 This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.

The study ended with a set of conclusions, the most important is that the behavioral approach became necessary to search the values in order to in flouence the decision maker based on accounting information, and the accountants behavior has a role in controlling the provision of qualitative characteristics of accounting information, which is reflected on the decision-maker.

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Reality of Agricultural Policies and Their Role in Achieving Sustainable Agricultural Development in Iraq
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   The Agricultural Policy is one of the most important tools adopted by the state to guide its economic and social activities through the delivery of suitable agricultural commodities to the consumer and in return to deliver agricultural inputs to the agricultural producers at the lowest possible cost to contribute in achieving a profit that helps the agricultural product to continue in the production process with the same efficiency and ambition. So as to help increase the contribution of the agricultural sector to GDP and achieve the best picture of sustainable agricultural development.

The research aimed at identifying the reality of agricultural policies and their role in achieving sustaina

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of Auditors the Islamic Financial Engineering tool for Assessing Funding Risk Management in Islamic Banks: Applied research on a sample of Islamic banks
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Experience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Improved Image Security in Internet of Thing (IOT) Using Multiple Key AES
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Image is an important digital information that used in many internet of things (IoT) applications such as transport, healthcare, agriculture, military, vehicles and wildlife. etc. Also, any image has very important characteristic such as large size, strong correlation and huge redundancy, therefore, encrypting it by using single key Advanced Encryption Standard (AES) through IoT communication technologies makes it vulnerable to many threats, thus, the pixels that have the same values will be encrypted to another pixels that have same values when they use the same key. The contribution of this work is to increase the security of transferred image. This paper proposed multiple key AES algorithm (MECCAES) to improve the security of the tran

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Role of Christian Wives in Elijahian Policy
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Role of Christian Wives in Elijahian Policy

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role & Mechanism of Market Makers in Iraqi Stock Market: "Proposal Frame"
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This researchable paper aims to focus of the role & mechanism of market makers in Iraqi stock market through analyzing its role in other Arabian as well as global stock ones, especially in current period through activate the use of bonds, shares, and trying to create a continued price balance. Then decreasing the opportunity having gaps between highest and lowest level without reasonable causes. In addition trying to deactivate the common decision without supported information. Moreover, this paper aims to explain the rules of increasing liquidity and having balance to lead the market into positive direction.  Thus, for achieving the above-mentioned requirements, such conditions should be underlined by market makers as well as t

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Publication Date
Sun Sep 01 2019
Journal Name
Yazyk I Kul'tura
Cognitive-communicative approach in the system of teaching Russian language for foreign students (in the condition of no language environment)
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Publication Date
Tue Jun 07 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial Fraud and Corruption with Examples
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He mentioned in this article the main types of corruption, which are political, moral, financial and administrative. Others may add other types of corruption, such as religious, scientific, media, informational and statistical corruption. At the global level, the focus is largely on financial corruption, although other types of corruption are no less bad than it. Financial corruption can be defined as all financial deviations in violation of general laws or the provisions of regulations, legislation, and procedures regulating the work of the state, private institutions and individuals and applied in state institutions and the private sector in general and inconsistent with the controls and instructions of financial control.

In th

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the Observing Internal System in the General State of Taxes and its Role in Increasing the Taxes Revenue
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The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
Strength Enhancement of Prestressed Concrete Dapped-End Girders
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This paper presents the application of nonlinear finite element models in the analysis of dapped-ends pre-stressed reinforced concrete girders under static loading by using ANSYS software. The girder dimensions are (4.90 m span, 0.40 m depth, 0.20 m width, 0.20 m nib depth, and 0.10 m nib length) and the parameters considered in this research are the pre-stress effect, and strand profile (straight and draped).

    The numerical results are compared with the experimental results of the same girders. The comparisons are carried out in terms of initial prestress effect, load- deflection curve, and failure load. Good agreement was obtained between the analytical and experimental results. Even that, the

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Enhancement of Atorvastatin Tablet Dissolution Using Acid Medium
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         In this study some generic commercial products of Atorvastatin tablets were evaluated by dissolution test in acid medium by comparing with that of parent drug Lipitor of Pfizer Company. Some of solubilizing agents were studied in formulation  of Atorvastatin tablet including;  surface active agent  and PEG 6000 .The most effective factor was the  use of PEG6000 in formulation of Atorvastatin tablet which improved the dissolution and the results of dissolution profile of formulated tablet in this work  was bioequivalent to that of Lipitor .The quantitative analysis of this work was performed by using reversed phase liquid chromatography and a proper mixture of &nbsp

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