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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 Dec 17 2022
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Organic Synthesis under Solvent-free Condition (Green Chemistry): A Mini Literature Review
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Solvents are important components in the pharmaceutical and chemical industries, and they are increasingly being used in catalytic reactions. Solvents have a significant influence on the kinetics and thermodynamics of reactions, and they can significantly change product selectivity. Solvents can influence product selectivity, conversion rates, and reaction rates. However, solvents have received a lot of attention in the field of green chemistry. This is due to the large amount of solvent that is frequently used in a process or formulation, particularly during the purification steps. However, neither the solvent nor the active ingredient in a formulation is directly responsible for the reaction product's composition. Because these ch

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Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Experimental Behavior of Laced Reinforced Concrete One Way Slab under Static Load
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Test results of eight reinforced concrete one way slab with lacing reinforcement are reported. The tests were designed to study the effect of the lacing reinforcement on the flexural behavior of one way slabs. The test parameters were the lacing steel ratio, flexural steel ratio and span to the effective depth ratio. One specimen had no lacing reinforcement and the remaining seven had various percentages of lacing and flexural steel ratios. All specimens were cast with normal density concrete of approximately 30 MPa compressive strength. The specimens were tested under two equal line loads applied statically at a thirds part (four point bending test) up to failure. Three percentage of lacing and flexural steel ratios wer

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Crack Growth Behavior through Wall Pipes under Impact Loading And Moisten Environment
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This search concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of moisture (rate of moisture 50%). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe has a crack already. The test was performed and on two type of specimens, one has a length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to grow (i.e. the number of cycles needed to grow the crack will reduce). In addition, when the test performed on the specimens of length 50cm the number of cycles needed to grow the crack is increased due to the effect of bending stress on the

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Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Engineering
Nonlinear Finite Element Analysis of Fiber Reinforced Concrete Pavement under Dynamic Loading
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The analysis of rigid pavements is a complex mission for many reasons. First, the loading conditions include the repetition of parts of the applied loads (cyclic loads), which produce fatigue in the pavement materials. Additionally, the climatic conditions reveal an important role in the performance of the pavement since the expansion or contraction induced by temperature differences may significantly change the supporting conditions of the pavement. There is an extra difficulty because the pavement structure is made of completely different materials, such as concrete, steel, and soil, with problems related to their interfaces like contact or friction. Because of the problem's difficulty, the finite element simulation is

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Publication Date
Thu May 14 2015
Journal Name
International Journal Of Computer Applications
Performance Evaluation of Zigbee Routing Protocol under Various Conditions using OPNET Modeler
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Zigbee, which has the standard IEEE 802.15.4. It is advisable method to build wireless personal area network (WPAN) which demands a low power consumption that can be produced by Zigbee technique. Our paper gives measuring efficiency of Zigbee involving the Physical Layer (PL) and Media Access Control (MAC) sub-layer , which allow a simple interaction between the sensors. We model and simulate two different scenarios, in the first one, we tested the topological characteristics and performance of the IEEE802.15.4 standard in terms of throughput, node to node delay and figure of routers for three network layouts (Star, Mesh and Cluster Tree) using OPNET simulator. The second scenario investigates the self-healing feature on a mesh

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Punching Shear Behavior of Reinforced Concrete Slabs under Fire using Finite Elements
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The main aim of this paper is studied the punching shear and behavior of reinforced concrete slabs exposed to fires, the possibility of punching shear failure occurred as a result of the fires and their inability to withstand the loads. Simulation by finite element analysis is made to predict the type of failure, distribution temperature through the thickness of the slabs, deformation and punching strength. Nonlinear finite element transient thermal-structural analysis at fire conditions are analyzed by ANSYS package. The validity of the modeling is performed for the mechanical and thermal properties of materials from earlier works from literature to decrea

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of nurses’ knowledge toward pain management of leukemic child under chemotherapy
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Objective(s): To evaluate nurses' knowledge toward pain management of leukemic child in oncology wards
how were receiving chemotherapy.
Methodology: A descriptive study was conducted in two hospitals on (40) nurses, who provided care for the
children with leukemia in oncology wards (2) hospitals (Children Welfare Teaching Hospital and Child’s Central
Teaching Hospital) in Baghdad city from October 2010 up to the 27th of October 2011 for the purpose of
evaluating their knowledge towards pain management for leukemic child. A purposive "non-probability
sample" was selected that consisted of (40) nurse who are working in oncology wards. A questionnaire format
was used which consist of (2) parts, the first part includes

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Publication Date
Fri Dec 01 2023
Journal Name
Al-khwarizmi Engineering Journal
PDF Comparison based on Various FSO Channel Models under Different Atmospheric Turbulence
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Recently, wireless communication environments with high speeds and low complexity have become increasingly essential. Free-space optics (FSO) has emerged as a promising solution for providing direct connections between devices in such high-spectrum wireless setups. However, FSO communications are susceptible to weather-induced signal fluctuations, leading to fading and signal weakness at the receiver. To mitigate the effects of these challenges, several mathematical models have been proposed to describe the transition from weak to strong atmospheric turbulence, including Rayleigh, lognormal, Málaga, Nakagami-m, K-distribution, Weibull, Negative-Exponential, Inverse-Gaussian, G-G, and Fisher-Snedecor F distributions. This paper extensive

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Vibration analysis of angle-ply laminates composite plate under thermo-mechanical effect
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The paper presents mainly the dynamic response of an angle ply composite laminated plates subjected to thermo-mechanical loading. The response are analyzed by analytically using Newmark direct integration method with Navier solution, numerically by ANSYS. The experimental investigation is to fabricate the laminates and to find mechanical and thermal properties of glass-polyester such as longitudinal, transverse young modulus, shear modulus, longitudinal and transverse thermal expansion. Present of temperature could increase dynamic response of plate also depending on lamination angle, type of mechanical load and the value of temperature.

 

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Publication Date
Tue Sep 24 2019
Journal Name
Journal Of Engineering
Flexural Performance of Laced Reinforced Concrete Beams under Static and Fatigue Loads
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This paper introduces experimental results of eighteen simply supported reinforced concrete beams of cross sections ( ) and length 3000 mm to study the effect of lacing reinforcement on the performance of such beams under static and fatigue loads. Twelve reinforced concrete beams (two of them are casted with vertical shear reinforcement used as control beams) are tested under four points bending loading with displacement control technique and six laced reinforced concrete beams were exposed to high frequency (10 Hz) by fixing the fatigue load in each cycle. Three parameters are used in the designed beams, which are: lacing bar diameter (4mm, 6mm, and 8mm), lacing bar inclination angle to horizontal , and lacing steel rat

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