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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 Jan 08 2026
Journal Name
Journal Of Techniques
RESPONSE OF AWASSI SHEEP TO FREQUENT LAMBING UNDER PRIVATE FARM CONDITION
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Publication Date
Tue Jan 07 2020
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
Effect of Vertical Irregularity in Multi-Storied Building under Seismic Loading
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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Synthesis and Characterization of Titanium Dioxide Nanoparticles under Different pH Conditions
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Ethanol as a solvent, a precursor of titanium isopropoxide and a stabilizer of either hydrochloric acid or ammonium hydroxide was used to prepare a titanium dioxide aqueous solution. The aqueous solutions with different values of pH and the morphology of the resultant reaction of the nanoparticles of titanium dioxide were investigated. The X-ray diffraction showed that at low temperatures and with acidic solutions, rutile structures are more favorable to grow on titanium dioxide synthesized, while at low and average temperatures and with base solutions, anatase phase is more pronounced. The crystalline form and the re-confirmation of the crystallite size growth were observed by the scanning electron microscopy. The atomi

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Publication Date
Sun Apr 30 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
PATH COEFFICIENT ANALYSES OF INTRODUCED RICE VARIETIES UNDER DIFFERENT PLANTING DISTANCES
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Five rice (Oryza sativa L.) cultivars (N22, Amber, Moroberekan, Kinandang Patong, and Azucena) underwent path coefficient analysis across three plant spacings (15 cm × 15 cm, 20 cm × 20 cm, and 25 cm× 25 cm) in the summer of 2017 at the College of Agricultural Engineering Sciences, University of Baghdad, Al-Jadriya, Iraq. The experiment proceeded in a randomized complete block design (RCBD) with a split-plot arrangement and three replications. The main plots included three planting distances, and the subplot comprised five varieties. The traits studied were plant height, flag leaf area, number of tillers, panicle number, length and branches, grains per panicle, 1000-grain weight, and the percentage of unfilled grains. The results

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Publication Date
Sat Nov 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Stability of Al-Adhaim Earth Dam Under Seismic Actions in Iraq
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Abstract<p>The investigation of earth dams under significant earthquake loads, such as catastrophic earthquakes, is a critical subject in dynamic evaluation. Damage mitigation and structural performance during an earthquake are crucial considerations for an earthen dam. However, Iraq and its neighbors have experienced frequent earthquake activity, including the 2017 Halabja Earthquake, which may have damaged some existing earth dams, posing a higher risk of severe earthquake-induced damage than a cyclic shock. Therefore, assessing the dam’s safety is crucial for protecting downstream communities and determining the best strategies to prevent slope stability failure in the face of frequent s</p> ... Show More
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Publication Date
Sat Nov 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Seepage under Static and Dynamic Conditions of Darbandikhan Dam in Iraq
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Abstract<p>Static and dynamic circumstances confirm that seepage is water movement through the earth dam’s embankment’s voids from upstream to downstream. Seepage is a quantity of fluid that has seeped through the permeable material or as the infiltration downward and lateral movement of water into soil or substrata from a source of supply such as a reservoir of a dam. In case of an earthquake strikes saturated soils, the water-filled pore spaces collapse, reducing the soil’s overall volume. The water pressure between individual soil grains is increased as a result of this action, and the grains can then move freely in the watery matrix. This reduces the soil’s resistance to shear str</p> ... Show More
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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
A Study on Nψβ and Nβψ - Closed sets in Neutrosophic Topological spaces
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The aim of this paper is to introduce the concept of N  and Nβ -closed sets in terms of neutrosophic topological spaces. Some of its properties are also discussed.

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Differences of Style between English and Arabic Political Discourse: A Contrastive Study
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Traditionally, style is defined as the expressive, emotive or aesthetic emphasis added linguistically to the discourse with its meaning is the same. In the current study, however, style is defined as the linguistic choice that the language users can make for specific purposes.

    This study, thus, aims at analyzing political Arabic and English speeches to find out whether there are differences of style between English and Arabic and whether the choices the language users make  can show any traits of their psychological status.

    To fulfill the above aims, the study hypothesizes that English and Arabic  speeches can be analyzed stylistically and that there are stylistic difference

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Water security in Basra Study economic reality and prospects for future water
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It  can be said that the Security of water  in  Basra from the visual task vital strategic issues of concern to the attention of researchers in various attributions and those interested in water, environmental, economic, social, cultural and political affairs ... etc. This view of the great importance of the issue of water in the occupied Basra, which is characterized by parochialism and scarcity, When looking at the sources of our daily lives and in our reality today. We find that millions of people living on the two main exporters Tabaaan oil and water. And depleted oil wealth However Manfred him the most attention because we entered it surpasses all other sources of income, but is not it a littl

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Publication Date
Sat Jul 04 2020
Journal Name
College Of Islamic Sciences
commiseration for lovers Study in Indication Synthetic Lamentation "Kuthaira Ouza" for instance
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There  is no doubt  various of situations for performing  a duty , The diversity of stimuli in humans with sensory, unconscious and instinct sensitive systems. Which leads to a diversity of feelings, sensations, emotions and feelings, This therefore requires different types of function linguistic structures indication , Of that linguistic potential that God willing to be unique, In the function of discharging and venting those feelings and emotions that are raised by its various stimuli, which are only needs and psychological and biological purposes require verification and access and gain it. So the language became to embrace the feelings and feelings, needs and purposes. And mirror reflected and binoculars revealing what

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