Preferred Language
Articles
/
jeasiq-899
The Fraud under the fair value Exploratory Study
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A New Approach of Morgan-Voyce Polynomial to Solve Three Point Boundary Value Problems
...Show More Authors

In this paper, a new procedure is introduced to estimate the solution for the three-point boundary value problem which is instituted on the use of Morgan-Voyce polynomial. In the beginning, Morgan-Voyce polynomial along with their important properties is introduced. Next, this polynomial with aid of the collocation method utilized to modify the differential equation with boundary conditions to the algebraic system. Finally, the examples approve the validity and accuracy of the proposed method.

View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Apr 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Solution of 2nd Order Nonlinear Three-Point Boundary Value Problems By Semi-Analytic Technique
...Show More Authors

    In this paper, we present new algorithm for the solution of the second order nonlinear three-point boundary value problem with suitable multi boundary conditions. The algorithm is based on the semi-analytic technique and the solutions which are calculated in the form of a rapid convergent series. It is observed that the method gives more realistic series solution that converges very rapidly in physical problems. Illustrative examples are provided to demonstrate the efficiency and simplicity of the proposed method in solving this type of three point boundary value problems.

View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
An Approximate solution for two points oundary value problem corresponding to some optimal control
...Show More Authors

this paper presents a novel method for solving nonlinear optimal conrol problems of regular type via its equivalent two points boundary value problems using the non-classical

View Publication Preview PDF
Publication Date
Sat Apr 01 2023
Journal Name
Viii. International Scientific Congress Of Pure, Applied And Technological Sciences (minar Congress)
DETERMINING AN APPROPRIATE INITIAL VALUE OF ECCENTRICITY FOR LOW EARTH SATELLITES USING EULER METHOD
...Show More Authors

The major goal of this research was to use the Euler method to determine the best starting value for eccentricity. Various heights were chosen for satellites that were affected by atmospheric drag. It was explained how to turn the position and velocity components into orbital elements. Also, Euler integration method was explained. The results indicated that the drag is deviated the satellite trajectory from a keplerian orbit. As a result, the Keplerian orbital elements alter throughout time. Additionally, the current analysis showed that Euler method could only be used for low Earth orbits between (100 and 500) km and very small eccentricity (e = 0.001).

View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Solution of Nonlinear High Order Multi-Point Boundary Value Problems By Semi-Analytic Technique
...Show More Authors

In this paper, we present new algorithm for the solution of the nonlinear high order multi-point boundary value problem with suitable multi boundary conditions. The algorithm is based on the semi-analytic technique and the solutions are calculated in the form of a rapid convergent series. It is observed that the method gives more realistic series solution that converges very rapidly in physical problems. Illustrative examples are provided to demonstrate the efficiency and simplicity of the proposed method in solving this type of multi- point boundary value problems.

View Publication Preview PDF
Crossref
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Commercial Blocs Geo-economics Study
...Show More Authors

The scientific and practical importance of this study lies in analyzing the phenomena of commercial blocs as a means of managing the future struggle as Zbigniew Brzhenski in his book Our of Control which was translated into Arabic under the title of (chaos) in 1993. The most important phenomenon of the 21th century is the geopolitical phenomenon presented by the international blocs. That is, the new regime will be united in the form of economic blocs and political alliance. Consequently, the future struggle will be economic in nature under the chaos which the new order is living.  Under the retreat of the  economy that effected the industrial countries and the world countries which have become unable to treat the crisi

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Kinetic Study of Esterification Reaction
...Show More Authors

The Esterification kinetics of acetic acid with ethanol in the presence of sulfuric acid as a homogenous catalyst was studied with isothermal batch experiments at 50-60°C and at a different molar ratio of ethanol to acetic acid [EtOH/Ac]. Investigation of kinetics of the reaction indicated that the low of [EtOH/Ac] molar ratio is favored for esterification reaction, this is due to the reaction is catalyzed by acid. The maximum conversion, approximately 80% was obtained at 60°C for molar ratio of 10 EtOH/Ac. It was found that increasing temperature of the reaction, increases the rate constant and conversion at a certain mole ratio, that is due to the esterification is exothermic. Activity coefficients were calculated using UNIFAC progra

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
Almzna given in the consolation of the Prophet)) for women- an objective stu
...Show More Authors

 My research deals with the positions that the Prophet (PBUH) distressed. And condolences to those who lost her father and other problems and calamities that impede the life of women, has been given to the Lord of men, and good qualities, to strike the nation's finest proverbs in ensuring lost and lost of women and children, to be shown to us humanity in its finest form, and the best analyzed, and I hope God help And guidance and Rashad

View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
A study of the phonetic changes of Arabic loanwords in Balochi: بررسی تغییرات آوایی وام واژه های عربی در زبان بلوچی
...Show More Authors

 Abstract  Lanɡauaɡes, like humans, need communication and interaction to prosper. One of the ways for a language to flourish is to borrow words from other languages. The southern regions of Iran and the coastal countries of Persian Gulf have had strong cultural relations since old times, with language being a dimension of these relations. With their land being geographically located in the realm of Islamic civilization and being Muslims,  Baloch people have had strong connections with the Arab world and the Arabic language.Thus, many Arabic words have made their ways into Balochi language either directly or indirectly through persian language. Since each language has its own unique sound structure, these loanwords have undergone ph

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
A study of some of the of the Verbs’ Arabic Roots in the stories of Osman Ceviksoy Like a Voice in The Dark.: Osman Çeviksoy'un "Karanlıkta Ses Gibi" Başlıklı Öykü Kitabında Arapça Kökenli Türkçe Fillerin İncelenmesi
...Show More Authors

Due to the Geographical links, language is one of the multiple affects among Arabs and Turks. As the different studies demonstrate, Turkish contains many words derived from other languages, yet Arabic remains the language that has great affects on Turkish. Unlike Turkish language, Arabic is a derivative language that requires no suffixes. Thus, Arabic verbs are tuned into Turkish verbs by adding auxiliary verbs. The present study traces some of the Turkish compound words of Arabic roots with an explanation that shows the Auxiliary added to form the Turkish verb as found in the stories of Otman Chevek Sawy’s Like A voice in the Dark. The conclusion sums up the findings of the study illustrated by numbers.

Özet<

... Show More
View Publication Preview PDF
Crossref (1)
Crossref