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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 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Relationship between Third Trimester Vaginal Bleeding Medical Causes and pregnancy Outcomes of Pregnant Women Attending Bint Al-Huda Hospital in Al-Nasiriya City
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Objective: To find out the relationship between vaginal bleeding during third trimester and pregnancy outcomes. Methodology: A purposive sample is "Non-probability" of (100) women who had diagnostic vaginal bleeding during third trimester (27-40wk) of pregnancy, and who visited the Bint Al-Huda Hospital for the period from 15th Feb. to 17th May 2015.Validity and reliability of questionnaire are determined through pilot study. Descriptive and inferential statistical procedures were used to analyze the data, and the data were collected by using interview technique, constructed questionnaire has been desig

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Assessment of Obesity, Dyslipidemia, Hyperglycemia, and Pro-Inflammatory Cytokines as Cardiovascular Disease Risk Factors in Acromegaly Patients
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Cardiovascular disease is one of the most common comorbidities associated with enlarged extremities, occurring in 60 % of patients with acromegaly. The aim of this study is to evaluate the relationship of growth hormone and insulin such as growth factor-1 with obesity, dyslipidemia, hyperglycemia, and pro-inflammatory cytokines (IL-2, IL-6, IL-10), as risk factors for cardiovascular disorder in acromegaly patients. Eighty subjects were included and categorized into two groups: 40 acromegaly patients and 40 of the control group. The results indicated weight excess, hyperglycemia, hypertension, lipid disorder, and elevated levels of interleukins (2, 6, and 10). The correlation of both GH and IGF-1 with each of weight, BMI, systolic blood p

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Publication Date
Sun May 06 2007
Journal Name
كلية التربية البدنية وعلوم الرياضة/جامعة بغداد .
تأثير التمرينات الاوكسجينية واللاأوكسجينية في الوحدة التدريبية لتطوير بعض القدرات الوظيفية والبدنية للاعبي كر ة القدم بعمر (13-14)سنة. رسالة ماجستير
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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Linguistic Errors in second language learning through Error Analysis theory: هه‌ڵه‌ زمانییه‌كان له‌ فێربوونی زمانی دووه‌مدا (له‌ ڕوانگه‌ی تیۆری شیكاری هه‌ڵه‌ییه‌وه‌)
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Second language learner may commit many mistakes in the process of second language learning. Throughout the Error Analysis Theory, the present study discusses the problems faced by second language learners whose Kurdish is their native language. At the very stages of language learning, second language learners will recognize the errors committed, yet they would not identify the type, the stage and error type shift in the process of language learning. Depending on their educational background of English as basic module, English department students at the university stage would make phonological, morphological, syntactic, semantic and lexical as well as speech errors. The main cause behind such errors goes back to the cultural differences

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
تعيين عنصر الزئبق السام بتراكيز نزرة في نماذج غذائية ومائية مختلفة باستخدام منظومة بخار الزئبق البارد المرتبطة مع جهاز الامتصاص الذري اللهبي
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الخلاصة

     يتضمن البحث تعيين عنصر الزئبق السام بتراكيزنزرة عالية الدقة (نانوغرام) باستخدام منظومة يخار الزئبق البارد لنماذج غذائية (لحوم حمراء ، لحوم بيضاء ) مختلفة ونماذج مائية (ماء النهر، مياه صناعية ، ماء الشرب) وربط المنظومة بتقنية الامتصاص الذري اللهبي.

     ان عنصر الزئبق من اشد العناصر سمية وان التراكيز المسموح بها عالميا لايتعدى جزء واحد

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
معوقات تطبيق الإدارة الإلكترونية في وزارة التربية والتعليم بسلطنة عمان(البوابة التعليمية الإلكترونية أنموذجاً) من وجهة نظر موظفي المديرية العامة لتقنية المعلومات
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Drawbacks of Implementing Electronic Management in the Ministry of Education (A sample: Oman Educational Portal) from the Point of View of IT Staff. The study aimed at discovering the drawbacks of implementing electronic management in the Ministry of Education (a sample: Oman Educational Portal) from the point of view of IT staff, and that is by answering the following questions: - What are the main drawbacks (administrative, financial, technical and drawbacks related to human resources) that hinder implementing the electronic management in the Ministry of Education (a sample: Oman Educational Portal) from the point of view of IT staff? - Are there any statistical significance differences at the level (0.05) between study samples on the

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
الاديب الكاتب والمؤرخ الفقيه يحيى بن خلدون (ت 780هـ/ 1379م) كاتب ديوان الانشاء في دولة بني زيان (633-962هـ/ 1235-1554م) بتلمسان
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    A prominent figure such as Yahya bin Khaldoun and a scholar of the moroccan countries in the medieval era, and had a special place in the history of the country and the state of Bani Zayan, and the positions he occupied in it and left his scientific, literary and historical traces, leaving him an imprint in the course of history and its events, and in this study
I dealt with the research: his personal life : his name and lineage, then his upbringing and his family.

    The aim of the study is to know this character in the details of his personal and scientific life, according to the historical descriptive research method, including description and presentation of events, and linking them in a

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Publication Date
Thu Dec 29 2022
Journal Name
Journal Of The College Of Languages (jcl)
Construction Grammar in Kurdish Language: ڕێزمانی بونیادنان لە زمانی کوردیدا توێژینەوەیەکی هەڵهێنجراو(مستل)ە لەنامەی دکتۆراوە وەرگیراوە
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This research is under the title (Construction Grammar in the Kurdish language), which in turn is an attempt to present grammar and Kurdish grammar from the perspective of the constructive of Cognitive Linguistics. The construction as a term in the Kurdish language base was not recent, as it was discussed in other schools in a specific way from the perspective of language schools, but the subject of construction with a perceived background includes specific purposes, which is how to build the linguistic base by being a template accessible to its speakers, and in the cases of speaking it, not to mention how it is perceived and the level it is familiar with by its speakers. The nominal purpose of the Construction is Unification of form-mea

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Metaphor in Political Discourse Press Articles By Louis Bassets As A Model: La metáfora en el discurso político. Los artículos de Lluís Bassets como ejemplo
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       The present paper focuses on studying a rhetorical form often used in Spanish linguistic discourse .It also examines the study two sides (theoretical and practical), the concept of metaphor, the most important modern school that deals with this issue, the development of this technique and its relationship with other intellectual ideologies, and the role metaphor plays in interpreting the meaning of the linguistic discourse especially in conveying political message. The study allows the formulation and the creation of a conceptual picture for the purposes of metaphor in the linguistic discourse used in Spanish press. It investigates discursive models from the Spanish press,

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Publication Date
Wed Mar 13 2019
Journal Name
Al-khwarizmi Engineering Journal
Transient Behavior Analysis for Solar Energy Storage in PCM-CFM Material Using Equivalent Heat Capacity Method as Storage Model
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A paraffin wax and copper foam matrix were used as a thermal energy storage material in the double passes air solar chimney (SC) collector to get ventilation effect through daytime and after sunset. Air SC collector was installed in the south wall of an insulated test room and tested with different working angles (30o, 45o and 60o). Different SC types were used; single pass, double passes flat plate collector and double pass thermal energy storage box collector (TESB). A computational model based on the finite volume method for transient tw dimensional domains was carried out to describe the heat transfer and storage in the thermal energy storage material of collector. Also, equivalent specific heat metho

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