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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
Wed Dec 04 2024
Journal Name
المكتب العربي للمعارف
إدراة الصراع بين القوى الإقليمية في آسيا بعد 2011 (الصين والهند وروسيا واليابان )انموذجاً
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تعيش قارة آسيا حالة فريدة تكاد تقترب من حالة أوروبا قبل الحرب العالمية الثانية، فالقارة حاليا تحتوي على العديد من القوى الإقليمية الفاعلة أبرزها الصين وروسيا والهند واليابان، أما القوى الإقليمية الفاعلة في نطاق نظمها الإقليمية الفرعية نجد من أهمها الكوريتين (الشمالية والجنوبية)، وباكستان، وإيران وغيرها، ووجه الاختلاف عن أوروبا هو أن آسيا منطقة شاسعة جغرافياً، وكل نظام إقليمي فرعي فيها هو نظام قاري بحد ذات

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Laminar Natural Convection of Newtonian and Non – Newtonian Fluids Inside Triangular Enclosure
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In the present work, steady two – dimensional laminar natural convection heat transfer of Newtonian and non-Newtonian fluids inside isosceles triangular enclosure has been analyzed numerically for a wide range of the modified Rayleigh numbers of (103Ra ≤ 105), with non-dimensional parameter (NE) of Prandtl – Eyring model ranging from (0 to 10), and modified Prandtl number take in the range (Pr* =1,10, and 100). Two types of boundary conditions have been considered. The first, when the inclined walls are heated with different uniform temperatures and the lower wall is insulated. The second, when the bottom wall is heated by applying a uniform heat flux while the inclined walls at

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Enhanced Relative Humidity Sensor via Diameter of No-Core Fiber Structure
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Single mode-no core-single mode fiber structure with a section of tuned no-core fiber diameter to sense changes in relative humidity has been experimentally demonstrated. The sensor performance with tuned NCF diameter was investigated to maximize the evanescent fields. Different tuned diameters of of (100, 80, and 60)μm were obtained by chemical etching process based on hydrofluoric acid immersion. The highest wavelength sensitivity was obtained 184.57 pm/RH% in the RH range of 30% –100% when the no-core fiber diameter diameter was 60 μm and the sensor response was in real-time measurements

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of classical method and optimization methods for estimating parameters in nonlinear ordinary differential equation
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 ABSTRICT:

  This study is concerned with the estimation of constant  and time-varying parameters in non-linear ordinary differential equations, which do not have analytical solutions. The estimation is done in a multi-stage method where constant and time-varying parameters are estimated in a straight sequential way from several stages. In the first stage, the model of the differential equations is converted to a regression model that includes the state variables with their derivatives and then the estimation of the state variables and their derivatives in a penalized splines method and compensating the estimations in the regression model. In the second stage, the pseudo- least squares method was used to es

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
كنائس وأديرة بغداد في العصر العباسي ودورها الإجتماعي والإقتصادي والثقافي (132- 656هـ/ 749- 1258م)
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اقيمت الكنائس على جانبي مدينة بغداد الغربي(الكرخ) والشرقي(الرصافة)، أما الأديرة فقد انشئت في موضع مدينة بغداد قبل بنائها وبعد البناء حافظ البعض منها على مكانته وانشئ البعض الآخر، في جانبيها الغربي(الكرخ) والشرقي(الرصافة)، وهو ما سنركز عليه في بحثنا عن كنائس وأديرة بغداد لمختلف الطوائف المسيحية فيها، فضلاً عن تسليط الضوء على دورها الإجتماعي والإقتصادي والثقافي، وإن كان محدوداً جداً وقاصراً على الأديرة أكثر

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Semantic functions of repetitive synthesis in Adnan al-Sayegh's poetry: زينب دريانورد - رسول بلاوي - علي خضري
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The art of synthesis is one of the most important pillars in cinematic art, as the director combines cinematic shots to produce a third shot in the mind of the recipient by various methods such as mental synthesis, analogous synthesis, rhythm synthesis, parallel synthesis and repetitive synthesis, Repetitive synthesis is one of the most important techniques in cinematic montage. Through repetitive synthesis, the director is able to link the shots and scenes with each other, and this is what we see in the poetic imagery of Adnan Al-Sayegh when he links the visual images to each other, especially those images that manifest the manifestations of grief and misery following the misfortunes that befell in His homeland. This study follows the d

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
الضغوط النفسية والعوامل الاجتماعية المؤدية إلى الإصابة بأمراض القولون ( بحث ميداني في مدينة بغداد )
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بالنظر الظروف الراهنة التي يمر بها قطرنا ونتيجة للارتفاع معدل الاصابة بالامراض ذات الطابع النفسي جسمي او ما تعرف بامراض سوء التكيف الناتج عن الضغوط النفسية المستمرة.

ارتأت الحاجة الى دراسة هذا النوع من المرض والتي ترجعها الباحثة الى الاسباب التالية :.

1-تعرض المواطن العراقي الى ضغوط نفسية مستمرة متمثلة بحالة الانفلات الامني والشعور بالقلق المستمر المراف

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Form and content encryption with digital designs in women's contemporary fabrics: زينب عبد علي محسن الزبيدي
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My research to study the processes of the creation of shapes and encrypt any encryption in design forms and contents of computer technology as the creative property of definable and renewal, change and transformation process of transformative theme of shape, form and content encryption process in textile designs lets us know the meaning or substance which may be invisible to the encryption in the digital design of fabrics is a recruitment ideas modern and refined through a technique to accomplish the work of a beautiful audiences with novelty and innovation. The search includes four chapters:1Chapter I deal with the problem of research and its current research (form and content encryption with digital designs in women's contemporary fabr

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Publication Date
Wed Mar 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أهمية ودور و ملائمة البيانات المحاسبية في صنع و اتخاذ و ترشيد القرارات الادارية
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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Biomarker Significance of Serum CXCL8, CXCL10 and CXCL16 in Breast Tumors of Iraqi Patients
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The biomarker significance of three chemokines (CXCL8, CXCL10 and CXCL16) was evaluated in sera of 45 breast cancer (BC) and 28 benign breast lesion (BBL) patients, as well as 20 control women. Clinical stage and tumor expression of estrogen (ER), progesterone (PgR) and human epidermal growth factor receptor-2 (HER-2) receptors were considered in this evaluation. The results demonstrated that CXCL8, CXCL10 and CXCL16 showed a significant increased median in BC and BBL patients compared to control (CXCL8: 47.3 and 25.7 vs. 15.0; CXCL10: 37.6 and 30.7 vs. 13.1; CXCL16; 27.9 and 25.2 vs. 19.2 pg/ml, respectively). The increased levels of CXCL8 and CXCL16 were more pronounced in triple-negative and HER-2 positive p

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