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

Optical burst switching (OBS) network is a new generation optical communication technology. In an OBS network, an edge node first sends a control packet, called burst header packet (BHP) which reserves the necessary resources for the upcoming data burst (DB). Once the reservation is complete, the DB starts travelling to its destination through the reserved path. A notable attack on OBS network is BHP flooding attack where an edge node sends BHPs to reserve resources, but never actually sends the associated DB. As a result the reserved resources are wasted and when this happen in sufficiently large scale, a denial of service (DoS) may take place. In this study, we propose a semi-supervised machine learning approach using k-means algorithm

Our dear country faces many and varied challenges aimed at its history, civilization, its people, the scourge of drugs and psychotropic substances and their misuse. Therefore, we have a historical, ethical and professional responsibility to coordinate efforts and cooperation between all concerned to protect the Iraqi society from the threat of this scourge. Creative sources have varied in the variety of expressive means in politics, literature and the arts, in their style and technical treatment of various topics with innovative manifestations and intuitive interactive with visions as well as influences Psychological expressive descriptions of visual scene, it is one of the media and propaganda that contribute to the raising and developm

The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / the University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive-analyti

Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

In this paper, a Modified Weighted Low Energy Adaptive Clustering Hierarchy (MW-LEACH) protocol is implemented to improve the Quality of Service (QoS) in Wireless Sensor Network (WSN) with mobile sink node. The Quality of Service is measured in terms of Throughput Ratio (TR), Packet Loss Ratio (PLR) and Energy Consumption (EC). The protocol is implemented based on Python simulation. Simulation Results showed that the proposed protocol provides better Quality of Service in comparison with Weighted Low Energy Cluster Hierarchy (W-LEACH) protocol by 63%.

Estimating an individual's age from a photograph of their face is critical in many applications, including intelligence and defense, border security and human-machine interaction, as well as soft biometric recognition. There has been recent progress in this discipline that focuses on the idea of deep learning. These solutions need the creation and training of deep neural networks for the sole purpose of resolving this issue. In addition, pre-trained deep neural networks are utilized in the research process for the purpose of facial recognition and fine-tuning for accurate outcomes. The purpose of this study was to offer a method for estimating human ages from the frontal view of the face in a manner that is as accurate as possible and takes

The general aim of an experimental design in this paper was to estimate the different treatments effects on the responses by statistical methods. The estimates must be averting biases and the random errors minimized as much as possible. We used multivariate analysis of variance (MANOVA) to analyze design of experiments for several responses. In this paper, we provided three fertilizers (mineral, humic, micro-elements) applied on Yellow Maize experiment. This experiment was conducted by completely randomized design (CRD). We tested four responses (Chlorophyll in paper, total ton / ha, paper area / cm2 and plant height / cm) together to find significant test between them. The partial correlations are between Chlorophyll in paper and total ton

out of the familiar context in interior design and surprise the user with a new design event that is emotionally caressing psychologically and physically alluring which is not an easy matter in a time where knowledge is within everyone's reach, and the reasons for achieving the design event became a creative evaluation by the user, not only at the formative level, but also at the space level as a design event that is dealt with by a causal and not inevitable manner, Achieving the event of surprise in designing interior spaces has proved to be a great challenge to the interior designer's abilities to think of out of the ordinary and bypassing the user's cognitive reference as an experience to achieve the emotions of surprise, suspense, attra