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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 Jun 28 2012
Journal Name
Journal Of Physical Education
The Study of the Motor coincidence and sensitive- Kinetic Perception and its Relation them with Artistic Performance Level in Gymnastics Skills for Women
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The aim of this study was Identifying the relation of coordination and kinesthetic perception with artistic performance level in gymnastics skills for students in second class from the college of physical education/ university of Baghdad/ Al - jadreia .The searchers have been used the descriptive method in scanning style .The subject of this search has been taken (45) female - student in second class from the college of physical education/ university of Baghdad . The searchers have reached into specific conclusions concerning with statistic analysis about immoral joint relation between sensitive- kinetic coincidence and realization and with Artistic Performance Level in Gymnastics Skills for Women for second class .The an important recommen

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Political Discourse in the Drawings of Faisal Laibi (Analytical Study): حيدر غضبان عبيد عليوي - سلام ادور يعقوب اللوس
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The research aimed to study the political discourse in the drawings of Faisal Laibi, where it shed light on the discourse in the plastic field - concepts and applications, as well as the representations of discourse in the modern and contemporary plastic field, and to study the experience of Faisal Laibi and the uniqueness of his style in artistic performance. The site has collected more than (210 works) whose sources varied between the artist's website himself on the social network, the Internet, and the published paper publications. The researcher conducted an analysis of some of the drawings to achieve the research objectives. Among the most important results he reached:
1. The political discourse of Faisal Laibi is to direct these

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Publication Date
Thu Dec 15 2022
Journal Name
Al Kut Journal Of Economics And Administrative Sciences
The relationship of demographic diversity to institutional effectiveness An analytical study of a sample of workers in public organizations in Iraq
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Diversity has become one of the required phenomena to be available within public organizations, in light of the changes taking place in the global and international environment and in various fields. Therefore, it was imperative to study the impact of this phenomenon in various institutions, especially public ones, in most developing countries, including Iraq. The current research aims to analyze the relationship between The demographic diversity and institutional effectiveness of a sample of workers in public institutions included (500) respondents. The questionnaires were distributed to them randomly. Diversity is considered an independent variable and institutional effectiveness a dependent variable. The researcher used interview tools a

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
The ability of Pisum sativum plant to use tricalcium super phosphate (TSP) in the presence and absence of mycorrhizal fungi under field conditions
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Efficiency of Pisum sativum plants in using tricalcium super phosphate (TSP) in presence and absence of mycorrhizal fungi was evaluated in the field experiment in College of Science / Al-Mustansiriyah University. The experiment comprised of (6) treatments prepared from the interaction of two levels of inoculation [non-inoculation with fungus F0 and inoculation with Glomus mosseae fungus (F1)]. And three levels of phosphorus: 0,20,40 Kg P/ha. The experimental size was (1x2)m. Irrigation and hand-weeding were done when needed. The following plant measurements were recorded: (Shoots dry weight, concentration of N and P% in addition to percentage of root infection with mycorrhizal fungi at flowering 50% of plants. The re

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Under the title "ideas to demonstrate and prove some new insight into the measurement of psychological and educational assessment"Paragraphs of the psychometric analysis between the logical and virtual (for arbitrators experts and specialists) and the sta
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   Thsst researcher problem of delays faced by researchers are all waiting to evaluate their standards by the experts who must take their views to extract the truth Virtual important step first step in building standards whatsoever, then the difference of opinion among experts about the paragraphs Whatever the scope of their functions, leading to confusion in maintaining these paragraphs or delete? Or ignore the views and opinion of the researcher to maintain the same? Or as agreed upon with the supervisor if he was a student? Especially if the concepts of a modern new building.
   Therefore, the researcher sought to try to find a solution to her problem to conduct an experiment to test building steps

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Publication Date
Sun Jun 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of banking effort tests in the face of monetary credit risk and its impact on the profits and adequacy of the bank’s capital : / a case study of Sumer Commercial Bank for the period from 2015 to 2020
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The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.

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Publication Date
Thu Mar 31 2022
Journal Name
مجلة دراسات محاسبية و مالية
تطبيق إدارة القيمة الاجمالية في تحسين تصميم العملية: بحث تطبيقي في الشركة العامة للمنتوجات الغذائية- مصنع المأمون
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يهدف البحث الى تطبيق إدارة القيمة االجمالية في تحسين تصميم عملية أنتاج معجون االسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية. وقد تمثلت مشكلة البحث في أن الشركة المبحوثة ال تقوم بقياس فاعلية تصميم العمليات فهي تعاني من ضعف في تحليل فاعلية تصميم العمليات في إطار مت ازمن مع أسلوب تطبيق إدارة القيمة االجمالية ، فضالً عن عدم اعطاء االنتباه الكافي لموضوع كلف المنتجات واسعار البيع ضمن ما يسمى بقيم

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of actuarial experience and acceptance of individual life insurance: A case study in the Iraqi General Insurance Company
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This research seeks through the adoption of two basic variables, where he considered the actuarial experience as an independent variable, while the process of accepting the risk and dimensions related to it is a dependent variable, the research was adopted to present the data achieved by the company during the life insurance business during the adoption of actuarial experience at the beginning of its work where Adoption of the historical method in the analysis of those data to prove the researcher's opinion, through the analysis of data (5 years) for the first period, which extends between (1975-1979), the period during which the company adopted the actuarial experience at the time, also taken data for the same dimensions related to the

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Agricultural And Statistical Sciences
Production of potato under soilless culture
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Scopus (7)
Scopus
Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
Inguinal hernia repair under local anaesthesia
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Background: For various reasons, inguinal hernia repair under local anaesthesia is not well accepted to both patients and surgeons. The patients fear from pain and surgeons need full relaxation and co-operation to do successful hernia repairMethods: purpose of this study is to evaluate the effectiveness of local anaesthesia in inguinal hernia repair.prospective study was made from January 2011-0ctober 2013 , on a total of 50 patients with inguinal hernia operated on under local anaesthesia. Patients were selected primarily on the basis of their willingness to accept the procedure after the technique was described to them.Results: In this study 50 patient and 58 herniorrhaphies done for them during a period of about 34months were evaluate

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