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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 Jan 01 2016
Journal Name
Journal Of College Of Education
An Investigative Study on the Electron Energy Distribution Function and Electron Transport Coefficients in SF6 -- Ne Gas Mixtures
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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
New record of the genus Parapiophila Hendel, 1917 (Diptera, Piophilidae) from Kerbala city, Iraq, study in forensic entomology
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Publication Date
Sun Aug 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of smear layer on push-out bond strength to dentin of Bioceramic sealer (In vitro study)
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Background: Sealers should demonstrate adhesive properties to dentin, decreasing the chance of endodontic treatment failure. Increased adhesive properties to dentin may lead to greater strength of the restored tooth, which may provide greater resistance to tooth fracture and clinical longevity of an endodontically treated tooth. The aim of this study was to evaluate the shear bond strength of Bioceramic iRoot SP sealer, AH plus sealer and Apexit plus sealer in absence or presence of smear layer using push out bond strength test. Materials and Methods: Sixty straight single roots of the mandibular premolars were selected for this study. All canals were instrumented using ProTaper rotary instruments to achieve tapered canal walls, instrumenta

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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Artificial Intelligence in achieving Ambidextrous Performance A case study in a sample of private banks
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The research aims to shed light on the role of artificial intelligence in achieving Ambidexterity performance, as banks work to take advantage of modern technologies, artificial intelligence is an innovation that is expected to have a long-term impact, as well as banks can improve the quality of their services and analyze data to ensure that customers' future needs are understood. . The Bank of Baghdad and the Middle East Bank were chosen as a community for the study because they had a role in the economic development of the country as well as their active role in the banking market. A sample of department managers was highlighted in collecting data and extracting results based on the checklist, which is the main tool for the stu

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Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Latest Trends In Engineering And Technology
Study the effect of number of nozzle on optical and structural properties of sno2 films grown by (apcvd)
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Publication Date
Wed Oct 28 2015
Journal Name
International Journal Of Medicine And Pharmaceutical Sciences (ijmps
THE STUDY OF NUCLEAR REACTIONS FOR PRODUCTION OF ISOTOPES FOR MEDICAL RADIOACTIVE ARSENIC BY USING DIFFERENT CROSS SECTIONS
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This presented study is to make comparison of cross sections to produce 71As, 72As, 73As and 74As via different reactions with particle incident energy up to 60 MeV of alpha 100 MeV of proton as a part of systematic studies on particle-induced activations on enriched Ge, Ga, Rb and Nb targets and neutron capture. Theoretical calculation of production yield, and suggestion of optimum reaction to produce 71As, 72As, 73As and 74As, based on the main published and approved experimental results of excitation functions were calculated.

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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
A Study of the Relation between Human Cytomegalovirus and IL-35 in Rheumatoid Arthritis Disease Patients in Iraq
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ackground An autoimmune and inflammatory illness called rheumatoid arthritis (RA) occurs when your immune system mistakenly attacks normal cells in your body. Interleukin-35 is a brand-new cytokine that belongs to the immunosuppressive and anti-inflammatory IL-12 family. β -herpesvirus that produces inflammation and stays dormant in its host for life is the human cytomegalovirus. Human herpesvirus (HCMV) has been at the core of several RA-related theories. Objective The current study looked at the association between RA and serum IL-35 levels as well as the association between RA and CMV. Patients and methods Blood samples were taken in the Baghdad Teaching Hospital and Typical Rheumatology Unit from January 2022 to Mars 2022 for the curre

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Study of R -molar ratio effect on the transformation of tetraethylorthosilicat precursor to gels in sol-gel technique
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The effect of using different R -molar ratio under variable reaction conditions (acidic as well as basic environment and reaction temperature) have been studied. The overall experiments are driven with open and closed systems. The study shows that there is an optimum value for a minimum gelling time at R equal 2. The gelling time for all studied open system found to be shorter than in closed system. In acidic environment and when R value increased from 2 to 10, the gelling time of closed systems has increased four times than open systems at T=30 ?C and fourteen times when temperature reaction increased to 60 ?C. While in basic environment the influence of increasing R value was limited.

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
The Effect of Urban Land Use Changing on Green Area Neighborhoods No. 336 & 338 in Baghdad – Case Study
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The role of the green areas lies in being one of the systems that plays the vital role in achieving the environmental dimension besides the socio-cultural body and the economic dimension in the hidden value of ecosystem services. However, many developing countries are characterized by a state of low community environmental awareness, which coincides with the basic need for land for housing and other uses, to take precedence over nature protection strategies. In the absence of clear planning and long-term planning strategies, all this led to abuses and violations of urban land use. In Iraq, the situation became more apparent due to the political, security and social conditions that followed the year 2003. Hence, the resea

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Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Microwave induced activated carbon for the removal of metal ions in fixed-bed column study: modelling and mechanisms
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