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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
Tue Mar 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Numerical study of the mixed convection flow over a square cylinder
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In this work, a numerical study is performed to predict the solution of two – dimensional, steady and laminar mixed convection flow over a square cylinder placed symmetrically in a vertical parallel plate. A finite difference method is employed to solve the governing differential equations, continuity, momentum, and energy equation balances. The solution is obtained for stream function, vorticity and temperature as dependent variables by iterative technique known as successive over relaxation. The flow and temperature patterns are obtained for Reynolds number and Grashof number at (Re= -50,50,100,-100) (positive or negative value refers to aidding or opposing buoyancy , +1 assisting flow, -1 opposing flow) and (102 to 105) , respective

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Synthesis and study the electrical properties of carbon nanotubes- polyvinylchloride composites
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The aim of this paper, study the effect of carbon nanotubes on the electrical properties of polyvinylchloride. Samples of polyvinylchloride carbon nanotubes composite prepared by using hot press technique. The weight percentages of carbon nanotubes are 0,5,10 and 20wt.%. Results showed that the D.C electrical conductivity increases with increasing of the weight percentages of carbon nanotubes. Also, the D.C electrical conductivity changed with increase temperature for different concentrations of carbon nanotubes. The activation energy of D.C electrical conductivity is decreased with increasing of carbon nanotubes concentration.

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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Engineering
Study The Impact of Geopolymer Mortar Reinforced by Micro Steel Fibers
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In this research, geopolymer mortar had to be designed with 50% to 50% slag and fly ash with and without 1% micro steel fiber at curing temperature of 240℃. The molarity of alkaline solution adjusted with 12 molar sodium hydroxid to sodium silicate was 2 to 1, reaspectivly. The heat of curing increased the geopolymerization proceses of geoplymer mortar, which led to increasing strength, giving the best result and early curing age. The heat was applied for two days by four hours each day. It was discovered in the impact test that the value first crack of each mix was somewhat similar, but the failure increased 72%  for the mixture that did not contain fiber. For the energy observation results it was shown that the mixt

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Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study on the Algicidal effects of Iraqi Indigenous plant extracts.
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The Ethanolic extracts of different Iraqi indigenous plants which belong to different families showed algicidal activity against Anabaena, Nostoc and Myxosarcina species. Peganum harmala extract was the most potent in controlling the growth of tested Cyanobacterial species

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Study the Effect of using RAP in Warm Mix Asphalt Pavement.
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Sustainability is providing the needs without compromising the ability of the strategical forming to meet their requirements. The production of warm asphalt mixtures using recycled pavements produces economic and environmentally friendly mixtures, which is the most important advantage of this work. This research aims to determine the effect of recycled asphalt concrete (RAP) on the indirect tensile strength of warm asphalt mixtures and Marshall Properties. Models of warm asphalt mixtures using Aggregate from the Al-Nibaay quarry, Asphalt with a degree of penetration (40-50) from the refinery of the cycle, and obtained Recycled asphalt concrete from Salah Al-Din Road, Al-Ameriya area in Baghdad are prepared. Use five rati

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Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Study the Effect of Solar Radiation Pressure at Several Satellite Orbits
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The effects of solar radiation pressure at several satellite (near Earth orbit satellite, low Earth orbit satellite, medium Earth orbit satellite and high Earth orbit satellite ) have been investigated. Computer simulation of the equation of motion with perturbations using step-by-step integration (Cowell's method) designed by matlab a 7.4 where using Jacobian matrix method to increase the accuracy of result.

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Publication Date
Sat Mar 01 2014
Journal Name
International Journal Of Advanced Research
Ex vivo study of the importance of sphingolipid in Leishmania amastigote
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Leishmania is the causative agent of leishmaniasis, a widely distributed disease. Amastigote forms of Leishmania are intracellular and reside within the macrophage of the vertebrate host. Previous studies showed that certain Leishmania species may scavenge host factors for survival, specially sphingolipids, the key element of the eukaryotic membranes. In this study we have investigated the survival of new world L. mexicana amastigotes in murine macrophage cell-line in the presence and absence of foetal bovine serum (FBS). Results showed that there was no significance in the infectivity of amastigotes and also the number of parasite per cell; such findings suggest that L. mexicana amastigotes have its own pathway of sphingolipid intake and c

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Publication Date
Mon Jul 01 2013
Journal Name
Journal Of Kerbala University
study the optimum conditions of synthesis AgNP by chemical reduction method
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Abstract :- In this paper, silver nanoparticles had been prepared by chemical reduction method. Many tests had been done to it such as UV-Visible spectrophotometer, XRD, AFM&SEM test. finally an attempt had been done to get the optimum condition to control the grain size of silver Nanoparticles by variation the heating period and other parameters which has an effect in silver Nanoparticles synthesis process. in this method we can get a silver nanoparticles in the size range from 52 to 97 nm.

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Electromechanical Strength Properties for Epoxy Dispersed Silica Powder Composite
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  Powder Silica (SiO2) was added to epoxy polymer with different weight percentages  (3.75,7.5,11.25 and 15 wt%) for particle size ï‚£ 63 µm. Hand lay-up method it is used to prepared (Epoxy-Silica) composite, and cutting appropriate specimens for testing. Electrical strength varies nonlinearly with specimens thickness, also decreasing with average time for the rise of voltage decreases due to electro thermal effects. Clearly, electrical strength decreases with the increase of the proportion of added silica. The hardness, tensile strength and young modulus increased with the added silica increases due to changing in material characteristics from ductility to brittle. Microscopic cracks and irregularity deformation were a

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Publication Date
Sun Sep 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Study in to the Dynamic Behavior of Packed Distillation Column
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The study of the dynamic behavior of packed distillation column was studied by frequency response analysis using Matlab program. A packed distillation column (80 mm diameter) (2000 mm height) filled with glass packing (Raschig Rings 10mm), packing height (1500 mm) has been modified for separation of methanol-water mixture (60 vol%). The column dynamic behavior was studied experimentally under different step changes in, feed rate (±30%), reflux rate (±22%), and reboiler heat duty (±150%), the top and bottom concentration of methanol were measured. A frequency response analysis for the above step response was carried out using Bode diagram, the log modulus and the phase angle were  used to analyze the process model. A Matlab progra

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