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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
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
COMPARATIVE STUDY FOR EDGE DETECTION OF NOISY IMAGE USING SOBEL AND LAPLACE OPERATORS
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Many approaches of different complexity already exist to edge detection in
color images. Nevertheless, the question remains of how different are the results
when employing computational costly techniques instead of simple ones. This
paper presents a comparative study on two approaches to color edge detection to
reduce noise in image. The approaches are based on the Sobel operator and the
Laplace operator. Furthermore, an efficient algorithm for implementing the two
operators is presented. The operators have been applied to real images. The results
are presented in this paper. It is shown that the quality of the results increases by
using second derivative operator (Laplace operator). And noise reduced in a good

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of Forced- Convection from Horizontal Rectangular Fins Array into Air Duct
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    In this work, an experimental study has been done to expect the heat characteristics and performance of the forced-convection from a heated horizontal rectangular fins array to air inside a rectangular cross-section duct. Three several configurations of rectangular fins array have been employed. One configuration without notches and perforations (solid) and two configurations with combination of rectangular-notches and circular-perforations for two various area removal percentages from fins namely 18% notches-9% perforations and 9% notches-18% perforations are utilized.  The rectangular fins dimensions and fins number are kept constant. The fins array is heated electrically from the base

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Publication Date
Sat Aug 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Prediction the widths of maxillary and mandibular canines and premolars from the widths of maxillary incisors and first molars (Iraqi study)
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Background: This study aimed to use the combined mesio-distal crowns widths of maxillary incisors and first molars as predictors to the combined mesio-distal crowns widths of maxillary and mandibular canines and premolars. Materials and methods: The sample included 110 Iraqi Arab subjects with an age ranged between 17-25 years and class I skeletal and dental relations. The crown widths of maxillary teeth and mandibular canines and premolars were measured at the largest mesio-distal dimension on the study casts using digital electronic caliper with 0.01 mm sensitivity. Pearson’s correlation coefficient was used to determine the relation between the combined mesio-distal crowns widths of maxillary incisors and first molars and the combined

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Study the Effect of annealing temperature on the Structure of a-Se and Electrical Properties of a-Se/c-Si Heterojunction
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In this work Study effect of annealing temperature on the Structure
of a-Se and electrical properties of a-Se/c-Si hetrojunction have been
studied.The hetrojunction fabricated by deposition of a-Se film on c-
Si using thermal evaporation.
Electrical properties of a-Se/ c-Si heterojunction include I-V
characteristics, in dark at different annealing temperature and C-V
characteristics are considered in the present work.
C-V characteristics suggested that the fabricated diode was
abrupt type, built in potential determined by extrapolation from
1/C2-V curve. The built - in potential (Vbi) for the Se/ Si System
was found to be increase from 1.21 to 1.62eV with increasing of
annealing temperature

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Publication Date
Wed Dec 01 2021
Journal Name
Gene Reports
The molecular study for evaluation the antibiotic resistance of Escherichia coli and Klebsiella pneumoniae bacteria isolated from urinary tract infection patients
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Urinary tract infection is a bacterial infection that often affects the bladder and thus the urinary system. E. coli is one of the leading uropathogenic bacteria that cause urinary tract infections. Uropathogenic E. coli is highly effective and successful in causing urinary tract infections through biofilm formation and urothelial cell invasion mechanisms. Other organisms that cause urinary tract infections include members of the Enterobacteriaceae family, streptococci and staphylococci species and perch. In addition, K.penumoniae is another important gram-negative bacterium that causes urinary tract infections. With the PCR technique, unseen bacterial species can be detected using standard clinical microbiology methods. In this study, the

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Publication Date
Sat Mar 02 2019
Journal Name
World Heart Journal
The Effects of Chronic Cigarette Smoking on the Right Ventricular Functions in Healthy Young Male Subjects: A Speckle Tracking Echocardiographic Study
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Background: Chronic cigarette smoking is one of the major risk factors for coronary artery disease. However, it has additional cardiac adverse effects independent of coronary atherosclerosis. Patient and Methods: After informed consent and perm- ission from the review board of the hospital, 80 healthy subjects who were classified as smokers or non-smokers were included in the study. They were examined by standard echocardiography protocol which was followed by two-dimensional speckle tracking to assess the functions of the right ventricle. Results: The tricuspid annular plane systolic excursion (TAPSE) was significantly reduced in smokers as compared to non-smokers (P < 0.05). The tricuspid flow peak late diastolic velocity (A wave) was sig

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Publication Date
Fri Aug 06 2021
Journal Name
Webology
The Role Of Digital Informatics In The Quality Of Scientific Research In In University Libraries: An Analytical Study Of Iraqi Libraries
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Publication Date
Thu Nov 01 2007
Journal Name
University Of Baghdad
The Psychic Experience and its Effects on the Creative Process: A Study in Selected Poems By Allen Ginsberg and David Gascoyne
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Evidences indicate that human beings were preoccupied with extreme forms of mental and psychic experiences long before they were recorded in literature. Greek myths and legends appear to include symbolizations of delusions, mania, and other bizarre forms of thought and behaviuor. The figure of the mad man or woman is analogous to the wild man, or the imaginary being who appears in various forms throughout western literature and art. Various studies refer to the notion of the wild man as a response to a persistent psychological urge. This urge gives an external expression and a valid form to the impulses of reckless physical self-assertion which is believed to be hidden in all of us, but is normally kept under control. Such impulses were exp

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Multidisciplinary Engineering Science And Technology (jmest)
Study The Influence Of Sn Dopant On The Surface Topography And Some Physical Properties Of CdSe Films Prepared By Evaporation Technique
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Publication Date
Sat Aug 02 2025
Journal Name
Journal Of Legal Sciences
A comparative study between the federal investment law No. 13 of 2006 and the Investment Law Kurdistan No. 4 of 2006
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