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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 30 2015
Journal Name
College Of Islamic Sciences
The phenomenon of building the act of the actor and the effect in the Quranic readings                          (Structural and semantic study)
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After this systematic presentation of the phenomenon of rotation of formulas, ie the construction of the verb and the verb, and the narrated narratives therein differed among the readers, it became clear to us how the difference was clear between reading and the other, and how readers have varied in their readings of the verb, As we have noted through our modest research that the phenomenon of building the verb for the actor and the effect have included the act of both past and present tense, and not limited to a specific time, and this difference in reading was not limited to a particular environment, but beyond To more than one environment This is evidenced by the readings of various readers from the environment of Kufa, Basra, Mecca,

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Transformation in International Polar System: Study of the future of the nonpolar system
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The study of the future of the international system currently appears, according to scientific data and existing facts in light of the emergence of international actors from non-states and international informal institutions, to be heading towards a non-polarity system and this trend is fueled by many variables to reduce polarity, and it is expected in the future that the international system will turn into a non-polarity.

 

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Publication Date
Mon Apr 09 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Forming Media on the Hydroforming Process for Copper Tube
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To observe the effect of media of the internal pressure on the equivalent stress distribution in the tube, an experimental study is done by constructing a testing rig to apply the hydraulic pressure and three dies are manufactured with different bulging configurations (square, cosine, and conical). In the other part, ANSYS APDL is generated to analyze the bulging process with hydraulic and rubber (natural and industrial) media. It was found that when the media is a rubber, the stress is decreased about 9.068% in case of cosine die and 5.4439% in case of conical die and 2.8544% in case of square die. So, it can be concluded that the internal pressure in the rubber media is much better than in hydraulic media. Also, the force needed for fo

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Value of Ultrasonography in The Diagnosis and Evaluation of Early Therapeutic Response of Cervical Tuberculous Lymphadenitis
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ABSTRACT Background: Tuberculosis is a worldwide infectious disease in spite of advancement in health care system. Tuberculous lymphadenitis is the most prevalent form of extra pulmonary tuberculosis with predilection of cervical lymph nodes. Objectives: To evaluate the reliability of grey scale ultrasonography together with color Doppler in the diagnosis of cervical tuberculous lymph adenitis and evaluation of early therapeutic response. Subjects and methods:From July 2015 to May 2016 in Al-Karama teaching hospital /Kut city- Wasit-Iraq, 25 patients (14 males and 11 females) with ages range from (6-50) years. Ultrasonography examination was done for all patients and grey scale criteria (distribution, size, shape, echogenicity, echogenic hi

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Publication Date
Mon Jan 01 2024
Journal Name
Scripta Medica
The value of dynamic contrast-enhanced MRI and diffusion-weighted sequence in the evaluation of endometrial lesions
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Background/Aim: Endometrial abnormalities represent a diagnostic challenge due to overlapping imaging features with normal endometrium. Aim of this study was to assess accuracy of dynamic contrast-enhanced and diffusion-weighted magnetic resonance imaging (MRI) in evaluation of endometrial lesions in comparison with T2 and to assess local staging validity and degree of myometrial invasion in malignancy. Methods: Forty patients with abnormal vaginal bleeding or sonographic thickened endometrial were recruited. MRI examination of pelvis was per-formed using 1.5 T scanner with a pelvic array coil. Conventional T1-and T2, dynamic contrast-enhanced (DCE) sequences and diffusion-weighted image (DWI) were performed. Results: Mean age of pa

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measuring The Level of Complexity In The Process University – Case Study At The Southern Technical University.
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    Complexity is the inherent characteristic of contemporary organizations. It is characterized by the intertwining and expansion of its relations, by the severe disorder and rapid change in its environment, which makes it suffer from a state of uncertainty in determining the direction of its future or the assessment of the rules governing its paths. All organizations tend to evolve with increasing sophistication, And to take measures that contribute to the simplification of the system as it moves towards complexity, allowing the administration to easily control its movement and directions, and the problem of complexity in the university is based on the entanglement and overlap in the goals and processes betwe

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
An analytical study at the General Company for the manufacture of batteries
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    This study carry’s out the correlation and the effect of two main variables, these variables are Job Satisfaction included six sub: wages - salaries and justice and yield, working  conditions    and services, pattern of supervision and the relationship with the manger, Relationship with colleagues, the content of the work and the variety of tasks, development and  promotion  opportunities available  to  an individual,   and Organizational Performance included  two sub variables:  Efficiency, Effectiveness.  This research was conducted using a questioner as a main tool, This questioner was distributed randomly to a research community composed of

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Publication Date
Thu Mar 09 2023
Journal Name
Tajseer Journal For Multidisciplinary Research And Studies
The general principle governing the duty of care (Study in the light of English law)
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The duty of care is the essence of the error of negligence under the English legal system, and without it, responsibility for negligence cannot be judged, regardless of the extent of the damage incurred. contained in English law. In view of the importance of proving the existence of the duty of care on the defendant so that it is possible to judge his responsibility for negligence, the need arises to find a general principle to which the defendant is subject in order to decide whether he owes the plaintiff with the duty of care and therefore responsible for the negligence, and this is what we will explain in the research topic the study.

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Engineering
Experimental Study of Solar Still Under Influence of Various Conditions
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In the present work, experimental tests was done to explain the effect of insulation and water level on the yield output. Linear basin, single slope solar still used to do this purpose. The test was done from May to August 2017 in Mosul City-Iraq (Latitude: Longitude: Elevation: 200 m, and  South-East face). Experimental results showed that the yield output of the still increased by 20.785% and 19.864% in case of using thermal insulation at 4cm and 5cm respectively, also the yield output decrease by 15.134% as the water level increase from 4 to 5cm, with the presence of insulation and 14.147% without it. It has been conclude that the insulation and water level play important role in the process of passive

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation The Performance efficiency of the general company for lather Industries (a practical study)
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The performa of evaluation process is a process that should be carried out by all industrial management in order to stand on aspects of development or underdevelopment of the various departments and activities in its industrial project for the purpose of identifying obstacles and find out the causes and then avoid them quickly. And intended to rectify the performance evaluation of the  activities of  industrial project  or economic union by measuring the results achieved within a specific operational process and compare it to what is already targeted, and often the time for comparison of one year.

The process of performance evaluation depends upon several criteria and indicators within the

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