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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
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Fusion Reaction Study of some Selected Halo Systems
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The challenge in studying fusion reaction when the projectile is neutron or proton rich halo nuclei is the coupling mechanism between the elastic and the breakup channel, therefore the motivation from the present calculations is to estimate the best coupling parameter to introduce the effect of coupled-channels for the calculations of the total cross section of the fusion  , the barrier distribution of the fusion   and the average angular momentum ⟨L⟩ for the systems 6He+206Pb, 8B+28Si, 11Be+209Bi, 17F+208Pb, 6He+238U, 8He+197Au and 15C+232Th using quantum mechanical approach.  A

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activity- Based Costing technology and its role in Cost Guidance: An Applied Study at the General Company for Textile and Leather Industries - Leather plant - Factory No. (7)
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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

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Publication Date
Sun May 06 2012
Journal Name
Al-rafidain Journal For Sport Sciences
Analysis study (Guessing and techntion of self consistent degree) in choosing the perfect way from different method for two kinds rotation (orthogonal & oblique) in factore
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The factorial analysis method consider a advanced statistical way concern in different ways like physical education field and the purpose to analyze the results that we want to test it or measure or for knowing the dimensions of some correlations between common variables that formed the phenomenon in less number of factors that effect on explanation , so we must depend use the self consistent that achieved for reaching that basic request. The goal of this search that depending on techntion of self consistent degree guessing for choosing perfect way from different methods for (orthogonal & oblique) kinds in physical education factor studies and we select some of references for ( master & doctoral) and also the scientific magazine and confere

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Use some probability amputated models to study the characteristics of health payments in the Iraqi Insurance Company
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Abstract

Due to the lack of previous statistical study of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study was selected and applied in the Iraqi insurance company.

In order to find the convenient model representing the health insurance payments, we initially detected two probability models by using (Easy Fit) software:

First, a single Lognormal for the whole sample and the other is a Compound Weibull  for the two Sub samples (small payments and large payments), and we focused on the compoun

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Publication Date
Wed Mar 20 2019
Journal Name
Journal Of The College Of Languages (jcl)
Culture and Western Hegemony: Postcolonial Theoretical Study
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Postcolonial theory deals with the effects of colonization on the colonized societies and their cultures. It examines the complex relationship between the colonized and the colonizer, and it represents the textual reactions that deal directly with such an issue. It is also a literary critique to texts that carry racist or colonial implications. The emergence of postcolonial theory as an aspect of literary criticism represents a shift in the focus of studies regarding the relation between the western and non-western worlds.

In contemporary theoretical discourse, Edward Said has been among the more influential postcolonial critics to draw attention to the centrality of imperialism in Western culture. Said’s work has provided a th

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Publication Date
Sun Sep 01 2019
Journal Name
مجلة كلية العلوم الاسلامية جامعة بغداد
Secret baptisms among Christian denominations, descriptive study
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Christian rites and rituals to be performed, not abandon them, and they see it as a sacred duty in Christ's (as) followers, including: (secret baptisms among Christian denominations, descriptive study) baptisms in the Christian Mystery of God of the mysteries of the Church, every Christian must be baptized always resented It was alaimanh, the Guide mentioned in the Bible by Jesus to his disciples ((just go make disciples of all Nations and immersed them in the name of the father and of the son and of the Holy Spirit, teaching them to observe all that I advised you, and here I am with you all days to the end of the age))( And be baptized in the name of the father and the son and the Holy Spirit, and that's what makes this practice through th

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Evaluation of Holy Quran & Islamic Education Curriculum of Second Intermediate Stage from Perspectives of Teachers & Supervisors of the Material:A Field Study conducted in the Directorates-General of Education in Baghdad Governorate: أشواق عبـد الحـسن عبـد
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Evaluation of “Holy Quran & Islamic Education” Curriculum for Second Intermediate Stage from Perspectives of Teachers & Supervisors of material A Field Study conducted in the Directorates-General of Education in Baghdad Governorate. It goes without saying that educational curricula for students of all stages of schooling are in bad need of reviewing, evaluation and revision. The Islamic education curriculum is no exception, since it is a basic subject that plays a role in developing the individual’s moral and conscientious aspects, promotes his/her inner discipline and helps establish coherence with the values system of the community to which he/she belongs.

Based on the foregoing, the evaluation process of

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES: EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES
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The exercise of activities and sports are of great importance to public health and to maintain the ideal health weight as well as the psychological and mental comfort of humans. The aim of this study is to determine the contribution and participation of educated females in physical activities at the University of Baghdad hall for the years 2011-2016, and to show the factors that influence women's contribution to physical activities at the university by selecting 100 students of males and 100 females' students randomly. During the questioning questions and statistical analysis of the questioning to find out the reasons for the discouraging contribution of the women to the various physical activities and try to find solutions and r

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Stages of God's creation of man in the Koran stu
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Thanks allah and peace be upon our prophet muhammed and upon his family and his
followers……
The name is only called by the Almighty, One of the Names of the Creator Deity
features and slavery. He is the idol who worshiped.
The creator is derived from the creation of a sophisticated and significant from create Aharaz
for crust, and tailor the gown and the end of launch on God's creation of the creature, and this
release was a matter of metaphor One of the names of Allah, God is the creator himself is not
a partner Creator of all things, is the one who created
man from Nothingness began creating Adam peace be upon him and that he has passed the
stages in the process of creation, namely: He created him from du

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Publication Date
Sun Jul 03 2011
Journal Name
Journal Of Educational And Psychological Researches
Effect of using the active learning in the achievement of third grade intermediate students in mathematics and them tendency towards the study of its
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Current research aims to find out:

  1. Effect of using the active learning in the achievement of third grade intermediate students in mathematics.
  2. Effect of using of active learning in the tendency towards the study of mathematics for students of third grade intermediate.

In order to achieve the goals of the research, the researcher formulated the following two hypotheses null:

  1. There is no difference statistically significant at the level of significance (0.05) between two average of degrees to achievement

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