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jeasiq-1458
Assets Valuation Approaches & its Reflects on Financial Reporting Quality
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Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corporations, as well as Preference community members about savings versus investment and recent formation of the financial market in Iraq .

   Because historical cost valuation approach ignores changes in assets values due to the prices fluctuations , technical progress and technological and this ignorance affect the measurement of accounting profit , which is a function of the financial reporting quality , so the quality of financial reporting of Iraq's economic units is low, which requires reconsideration of accounting objectives and concepts and adoption alternative approaches for assets valuation (replacement cost , net realizable value and fair value) as a prelude to improve the quality of financial reporting in Iraq.

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Phenomenon repercussions Globalization on pedagogical action and Educational in Arab society
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Globalization as phenomena has affected   all aspects of life and reflected its impacts to the Arab world politically, economically, and culturally and became a vital field that related directly to our life. This field of searching needs as many studies and Academics as for employing the means that needed to face a national challenge which targeting the Arabic man Character in its ethics and values. This very important thing needs a very important reaction to face that challenge to protect the cultural ARABIC & ISLAMIC characteristics and to take care of education in all its levels and   forms as it is an invincible fort. For that, this field has become as the priority of the studying and researches if the

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
PROTOTYPING TO DESIGN AN ANAGLYPH 3D IMAGE BASED ON WATERFALL MODEL
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In this paper, a discussion of the principles of stereoscopy is presented, and the phases
of 3D image production of which is based on the Waterfall model. Also, the results are based
on one of the 3D technology which is Anaglyph and it's known to be of two colors (red and
cyan).
A 3D anaglyph image and visualization technologies will appear as a threedimensional
by using a classes (red/cyan) as considered part of other technologies used and
implemented for production of 3D videos (movies). And by using model to produce a
software to process anaglyph video, comes very important; for that, our proposed work is
implemented an anaglyph in Waterfall model to produced a 3D image which extracted from a
video.

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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Study Effect of Dezincification on the Fatigue Properties of Brass Alloy
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This research includes a study of dezincification by corrosion from brass alloys in three types of media, which are acidic solution, basic and slat solution in different percentages. The study show the higher dezincification occurs in basic solution which decrease the fatigue properties where the fatigue properties are inversely proportional with dezincification.

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Applying A* Path Planning Algorithm Based on Modified C-Space Analysis
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In this paper, a modified derivation has been introduced to analyze the construction of C-space. The profit from using C-space is to make the process of path planning more safety and easer. After getting the C-space construction and map for two-link planar robot arm, which include all the possible situations of collision between robot parts and obstacle(s), the A* algorithm, which is usually used to find a heuristic path on Cartesian W-space, has been used to find a heuristic path on C-space map. Several modifications are needed to apply the methodology for a manipulator with degrees of freedom more than two. The results of C-space map, which are derived by the modified analysis, prove the accuracy of the overall C-space mapping and cons

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Publication Date
Wed Feb 29 2012
Journal Name
Al-khwarizmi Engineering Journal
Effect of Solid Properties on Axial Liquid Dispersion in Bubble Column
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Experiments were conducted to study axial liquid dispersion coefficient in slurry bubble column of 0.15 m inside diameter and 1.6 m height using perforated plate gas distributor of 54 holes of a size equal to 1 mm diameter and with a 0.24 free area of holes to the cross sectional area of the column. The three phase system consists of air, water and PVC used as the solid phase. The effect of solid loading (0, 30 and 60 kg/m3) and solid diameter (0.7, 1.5 and 3 mm) on the axial liquid dispersion coefficient at different axial location (25, 50 and 75 cm) and superficial gas velocity covered homogeneous-heterogeneous flow regime (1-10 cm/s) were studied in the present work. The results show that the axial liquid dispersion coeffic

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Indicative supervision on the monetary business organizations (Banks) Case study: Iraq
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Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.

The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.

This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.

Iraqi banks suffered from high levels of direct co

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Publication Date
Thu Jun 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Effect of Lanthanum Addition on the Microstructure of Mg-4Al Alloy
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 This research was to determine the effect of rare earth metal (REM) on the as-cast microstructure of Mg-4Al alloy. The rare earth metal used here is Lanthanum to produce Mg-4Al-1.5La alloy. The microstructure was characterized by optical microscopy. The phases of this alloy were identified by X-ray diffraction. The microstructure of Mg-4Al consists of α-Mg and grain boundaries with precipitated phase particles. With the addition of Lanthanum, three distinct phases were identified in the X-ray diffraction patterns of the as cast Mg-4Al-1.5La:  Mg, Al11La3, Al4La. The Mg17Al12 phase was not detected. The addition of Lanthanium increases the hardness and dec

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Publication Date
Wed Oct 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Effect of Bearing Compliance on Thermo-hydrodynamic Lubrication of High Speed Misaligned Journal Bearing Lubricated with Bubbly Oil
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Abstract

In the present work  the effect of bearing compliance on the performance of high speed misaligned journal bearing lined with a compliant PTFE liner lubricated with bubbly oil at high speeds has been studied. The effect of induced oil film temperature due to shearing effect has been implemented. Hydrodynamic effect of the complaint bearing and the influence of aerated oil have been examined by the classical thermohydrodynamic lubrication theory modified to include the effect of oil film turbulence and oil film temperature with suitable models for bubbly oil viscosity and density. The effect of liner elastic deformation has been implemented by using Winkler model. The effects of variable density and s

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
An Experimental Study on Electrochemical Grinding Parameters on Hardness and Material Removal Rate for Stainless Steel 316
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Electrochemical Grinding (ECG) process is a mechanically assisted electrochemical process for material processing. The process is able to successfully machine electrically conducting harder materials at faster rate with improved surface finish and dimensional control. This research studies the effect of applied current, electrolyte concentration, spindle speed and the gap between workpiece and tool on hardness and material removal rate during electrochemical grinding for stainless steel 316. The characteristic features of the electrochemical grinding process are explored through Taguchi-design-based experimental studies. The better hardness can be obtained at 10 A of the current, 150 g/l of the electrolyte concentration, 0.3 mm of gap an

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Video Games on Intermediate Students’ Academic Achievement
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The study attempts to identify 1) the habits of playing video games among students, 2) the effect of playing video games on students’ academic achievement, 3) the statistically significant differences among students in regard of (gender, time of playing video games, number of hours). To this end, a five-likert scale questionnaire included four questions was applied to (250) male and female students chosen randomly from the second-intermediate stage at Al-Karakh side secondary schools. The findings revealed that students play games only on holidays and less than an hour daily, which means playing games does not affect their academic achievement. Additionally, the findings found there is a significant difference between male and female i

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