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The use of value chain analysis of information in determining the most important the accounting information
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The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the behavior   users as accounting information to reflect the information shown in the financial statements of their preferences and then fit their use of current and futuristic  through interpretation and prediction of their behavior , which is one of the essential  activities  in value   information has been the use in which information determining  characteristics  and convenience of representation sincere more important for As is the quality of accounting information  the grade benefit  if they were employed   information in the best possible way for the benefit of the users of information dissimilar not only to their forms decision but also in terms of their behavior and style of their awareness depending on the way of thinking and reflexes and response to cognitive-based culture, accounting, administrative, and the time period  financial statements because the more realize and understand user information whenever they are more suitable for decision adds to know where his

 

 

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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Ecological Engineering
Asphalt Binder Modification with High-Density Polyethylene Polymer and Low-Density Polyethylene Polymer – Efficiency of Conducting Semi-Wet Mixing Process
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In this research, the performance of asphalt mixtures modified with polyethylene polymer (PE) by adding 2%, 4%, and 6% percentages was evaluated. Two kinds of PE are employed: Low-Density PE (LDPE) and High-Density PE (HDPE). The semi-wet mixing technique (SWM) was conducted to avoid stability issue for PE-modified binder during storage condition. Many experimental tests were conducted to evaluate the ability of these mixtures to withstand the effects of loads and moisture. The hardness index of these mixtures was also measured to determine their resistance to the effects of high temperatures without causing permanent deformations. The results showed that adding PE led to a remarkable enhancement in the performance of PE-modified mixtures.

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Publication Date
Wed Jul 01 2026
Journal Name
Journal Of Energy Storage
Novel multi-lobed tube designs for efficient latent thermal energy storage: A comprehensive study of single and dual-tube configurations
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Publication Date
Wed Dec 31 2025
Journal Name
Iraqi National Journal Of Earth Science (injes)
Overpressure and Under-Compaction Mechanism Effect on Pore and Fracture Pressure Development of Mauddud Formation, Badra Oil Field, Eastern Iraq
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Accurate pore and fracture pressure detection is a major step in successful drilling operations design. The overestimation of these parameters absolutely leads to serious problems throughout and after well drilling. This study is concerned with the characterization and analysis of the most significant diagenetic processes that degrade or improve the reservoir characteristics of the Mauddud Formation in the Badra oil field. The primary goal of this research is to estimate the pore pressure and fracture pressure using well logging data by Techlog 2015 software in order to assess the impact on the estimation of the mud weight window (MWW). The estimated values of formation pressures are then analyzed according to different diagenetic p

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Publication Date
Mon Apr 13 2026
Journal Name
Micro And Nanostructures
Numerical modelling of Fabry–Pérot cavities for integrated photonics: Investigating material-dependent tunability via a-Si:H and Si3N4 Bragg mirrors
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This work investigates the use of hydrogenated amorphous silicon (a-Si:H) as a high-refractive-index material for quarter-wave distributed Bragg reflectors (DBRs) in photonic applications. In comparison to Si3N4, a-Si:H enables enhanced optical confinement, broader omnidirectional reflectance, and improved figures of merit, including higher Purcell and quality factors, while minimizing mirror complexity. To evaluate the practical impact of these advantages, a theoretical comparison is conducted between Fabry–Pérot cavities based on a-Si:H/SiO2 and Si3N4/SiO2 DBRs, examining resonance shifts as functions of cavity refractive index (1.0–3.0) and temperature (0–250 °C). The numerical results indicate that Si3N4/SiO2 planar Bragg caviti

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Scenario theory philosophy and methodologies
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Purpose: The purpose of this study was to clarify the basic dimensions, which seeks to indestructible scenarios practices within the organization, as a final result from the use of this philosophy.

Methodology: The methodology that focuses adoption researchers to study survey of major literature that dealt with this subject in order to provide a conceptual theoretical conception of scenarios theory  .

The most prominent findings: The only successful formulation of scenarios, when you reach the decision-maker's mind wa takes aim to form a correct mental models, which appear in the expansion of Perception managers, and adopted as the basis of the decisions taken. The strength l

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Publication Date
Mon Jan 01 2018
Journal Name
Engineering And Technology Journal
Text File Hiding Randomly Using Secret Sharing Scheme
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Exchange of information through the channels of communication can be unsafe. Communication media are not safe to send sensitive information so it is necessary to provide the protection of information from disclosure to unauthorized persons. This research presented the method to information security is done through information hiding into the cover image using a least significant bit (LSB) technique, where a text file is encrypted using a secret sharing scheme. Then, generating positions to hiding information in a random manner of cover image, which is difficult to predict hiding in the image-by-image analysis or statistical analyzes. Where it provides two levels of information security through encryption of a text file using the secret sha

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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
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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

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Publication Date
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Treatability influence of municipal sewage effluent on surface water quality assessment based on Nemerow pollution index using an artificial neural network
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Abstract<p>Assessing water quality provides a scientific foundation for the development and management of water resources. The objective of the research is to evaluate the impact treated effluent from North Rustumiyia wastewater treatment plant (WWTP) on the quality of Diyala river. The model of the artificial neural network (ANN) and factor analysis (FA) based on Nemerow pollution index (NPI). To define important water quality parameters for North Al-Rustumiyia for the line(F2), the Nemerow Pollution Index was introduced. The most important parameters of assessment of water variation quality of wastewater were the parameter used in the model: biochemical oxygen demand (BOD), chemical oxygen dem</p> ... Show More
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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Science
Effect of growth media components and growth condition on indole - 3 - acetic acid (IAA) production by Pseudomonas putida isolated from soil
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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Performance evolution of a hybrid thermal solar air conditioning system and compare it with a traditional system according to Iraq weather
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In a hybrid cooling solar thermal systems , a solar collector is used to convert solar energy into heat energy in order to super heat the refrigerant leaving the compressor, and this process helps in the transformation of refrigerant state from gaseous state to the liquid state in upper two-thirds of the condenser instead of the lower two-thirds such as in the traditional air-conditioning systems and this will reduce the energy needed to run the process of cooling .In this research two systems with a capacity of 2 tons each were used, a hybrid air-conditioning system with an evacuated tubes solar collector and a traditional air-conditioning system . The refrigerant of each type was R22.The comparison was in the amou

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