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The Fraud under the fair value Exploratory Study
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The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fair value. Also, the use of the fair value of listed companies in the Iraqi stock Exchange may delay the issuance of financial statements in the suitable time, causes losing the interest of that statements, as the companies, with the application of historical cost, delay the preparation of financial statements and its issues.

Also, the researcher suggests some recommendations: it should not sacrifice objectivity and the suitable time in exchange for information that might not be relevance for users of financial statements, as well as the necessity of prescriptive approach in the case of the adoption of any standard which requires companies to apply the fair value measurement in accounting for financial statements in order to limit the flexibility and the possibility of manipulation in financial items

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Estimate the Partial Linear Model Using Wavelet and Kernel Smoothers
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This article aims to estimate the partially linear model by using two methods, which are the Wavelet and Kernel Smoothers. Simulation experiments are used to study the small sample behavior depending on different functions, sample sizes, and variances. Results explained that the wavelet smoother is the best depending on the mean average squares error criterion for all cases that used.

 

 

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Speaking Strategies on Iraqi EFL College Students
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The present study deals with the effect of teaching speaking Strategies (SS) on
EFL Iraqi College students. The use of speaking strategies not only solves learners’
communication problems, but also enhances the learner’s interaction in target language,
and improves their oral proficiency .The aim of the study is to find out the effect of
teaching SS used by EFL College students .The learner of the first stage is population of
the study at the Department of English, College of Education /Ibn-Rushd .The sample
consists of (60) students distributed on experimental group(A) as well as control
group(B) each group contains (30) students . In order to achieve the aim of the study,
questionnaire has been constructed t

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Exploiting the diazotization reaction of 4- minoacetophenone for Methyldopa determination.
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Based on the diazotization reaction of 4-aminoacetophenone with sodium nitrite in acid medium to form diazonium salt, which was coupled with Methyldopa to form a violet reddish soluble azo dye with maximum absorbance at 560 nm,a batch procedure had been developed for the estamination of Methyldopa. Under optimum experimental parameters affecting on the development and stability of the colored product, Beer´s law obeyed in the range (0.5-45) ?g.ml-1 with a correlation coefficient (0.9979).The proposed method was successfully applied to the determination of Methyldopa in either pure form and in commercial brands of pharmaceuticals, no interference was observed from common excipients in the formulations. The analytical results obtained by app

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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Investigating the effect of cartographic properties on updating cadastral maps
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Abstract<p>Cadastral maps are the main documents of ownership and plots of land, as it contribute to preserving the property rights of individuals and institutions. It indicates the size and shape of each parcel and reveals geographic relationships that affect property value. The Iraqi cadastral maps are in old coordinate system AL-nahrwan 1934 and lambert conformal conic projection. Therefore these maps are old and unfit for use. The main objective of this paper is to investigate the effect of cartographic properties on updating cadastral maps. This depends on studying the effect of conversion the projection and the datum of the cadastral maps of the study area from (datum: nahrwan34, projection: lambert confo</p> ... Show More
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Publication Date
Sat Jul 27 2024
Journal Name
International Journal Of Medical Science And Dental Health
The relationship between Fatty Acids and Type II Diabetes Mellitus
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We can summarize the main risk factors for type 2 diabetes mellitus (T2DM) by looking at our nutrition, age, and lifestyle. β-cell dysfunction and insulin resistance (IR) are outcomes of the pathophysiology of type 2 diabetes. As an indirect result of IR on important metabolic enzymes, lipid and lipoprotein abnormalities are also a factor in T2DM patients. Recent research has indicated that lipid fluctuation may be the cause of poor glucose metabolism as well as one of its effects. Fatty acids (FAs) affect cell membrane fluidity and permeability, insulin receptor binding and signaling, and the translocation of glucose transporters. Therefore, it is suggested that FAs might play a crucial part in the emergence of IR and T2DM.

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Publication Date
Wed Dec 30 2015
Journal Name
Mathematical Theory And Modeling
On the stability of an SIS epidemic model involving treatment
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The objective of this paper is to study the stability of SIS epidemic model involving treatment. Two types of such eco-epidemiological models are introduced and analyzed. Boundedness of the system is established. The local and global dynamical behaviors are performed. The conditions of persistence of the models are derived.

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Publication Date
Tue Apr 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Changing in the Response of Maize Genotypes to Sowing Dates
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Abstract<p>A field experiment was carried out in the Field Crops Department at the College of Agricultural Engineering Sciences-University of Baghdad for the autumn season 2023, with the goal of evaluating and performance of various genotypes of maize under different sowing dates, and the study included (MgW16, Nad H965, Nad it 706, Nad it 2525) with four single crosses (2 × 1), (3 × 1), (4 ×1), (3× 2) and four three way crosses (3×2 × 1),(4×2 × 1), (4×3 × 1), (Nad it 25 × 3 × 1) and four synthetic varities (Nad H25 × 3 ×2 ×1), (Baghdad), Al-Ezz and Tigris. The genotypes are planted with three agricultural dates (10, 20 and 30 July) and are compared according to the randomized com</p> ... Show More
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Publication Date
Fri Jan 01 2021
Journal Name
Vestnik Of Lobachevsky University Of Nizhni Novgorod
STRUCTURE OF UTTERANCES WITH THE MEANING OF «CHANGE» IN RUSSIAN
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Adapting the rhetorical concepts architecturally Excerption and inclusion as example
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Excerption and inclusion are two terms in Arabic rhetoric. The excerption is defined as a taking a part of text from Holly Quran or Hadith and put it in a poem, verse line, or put it in a prose text. But the linguistics expand the concept of this term to include taking from another sciences and knowledge, like Grammar, Philology, and Prosody.
Inclusion is defined as taking a verse line or part of verse line from another poet to put it in a new poem, it is necessary that the poet who take the text should declare it, and if he hides it, it will be plagiarism.
This search is use these two terms in architecture, we have now new two terms in architecture, first one; architectural excerption, it means the designer takes a part of religio

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Publication Date
Mon Jan 01 2018
Journal Name
Lecture Notes Of The Institute For Computer Sciences, Social Informatics And Telecommunications Engineering
Sensor Data Classification for the Indication of Lameness in Sheep
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