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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
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
The structure and optical properties of CdSe:Cu Thin Films
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A polycrystalline CdSe thin films doped with (5wt%) of Cu was fabricated using vacuum evaporation technique in the substrate temperature range(Ts=RT-250)oC on glass substrates of the thickness(0.8?m). The structure of these films are determined by X-ray diffraction (XRD). The X-ray diffraction studies shows that the structure is polycrystalline with hexagonal structure, and there are strong peaks at the direction (200) at (Ts=RT-150) oC, while at higher substrate temperature(Ts=150-250) oC the structure is single crystal. The optical properties as a function of Ts were studied. The absorption, transmission, and reflection has been studied, The optical energy gap (Eg)increases with increase of substrate temperature from (1.65

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Publication Date
Sun Mar 15 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Sublimation and the New Culture in August Wilson's Fences
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August Wilson’s major concern is to communicate the African American cultural awareness; to establish a counter-culture based on self-confidence and assertiveness. He advocates an encouraging attitude to elevate the African Americans’ spiritual consciousness and to teach them how to sublimate their aims in life. He aspires to win the everlasting battle against racial discrimination, oppression, injustice, and identity confusion. Sublimation, as a defense mechanism, will be Wilson’s new ammunition to re-read and to re-interpret the psychic constitution of his people, to help them get out of their self-imposed fences and this is the core of Wilson’s new culture. Sublimation is the process in which the psyche directs the negative drive

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Strategic Effects of Mubarak Great Port on Iraq
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The Iraqi-Kuwaiti relations represent a great issue for the Arab-Arab relations. This relation is characterized by specificity for the tension since the foundation of the State of Kuwait until late. There are many factors that prevented the fulfillment of the aspiration towards the development of the relations, perhaps the most important of which is the issue of Mubarak Great Port which is a difficult issue as far as the relation between the two states is concerned. One year after Iraq put the cornerstone of the Great Faw Port. This is considered as the most important hurdle in front of constructing the relations with the neighbor Kuwait

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Review of the Electrical Submersible Pump Development Chronology
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The electric submersible pump, also known as ESP, is a highly effective artificial lift method widely used in the oil industry due to its ability to deliver higher production rates compared to other artificial lift methods. In principle, ESP is a multistage centrifugal pump that converts kinetic energy into dynamic hydraulic pressure necessary to lift fluids at a higher rate with lower bottomhole pressure, especially in oil wells under certain bottomhole condition fluid, and reservoir characteristics. However, several factors and challenges can complicate the completion and optimum development of ESP deployed wells, which need to be addressed to optimize its performance by maximizing efficiency and minimizing costs and uncertainties. To

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Reducing the Water Hardness by Using Electromagnetic Polarization Method
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Hard water does not pose a threat to human health but may cause precipitation of soap or results stone in the boilers. These reactions are caused by the high concentrations of Ca and Mg. In the industry they are undesirable because of higher fuel consumption for industrial use .Electromagnetic polarization water treatment is a method which can be used for increasing the precipitation of Ca 2+ and CO3 2- ions in hard water to form CaCO3 which leads to decrease the water hardness is research has been conducted by changing the number of coil turns and voltage of the system. The spectroscopy electron microscope was used for imaging the produced crystals. Results of the investigation indicated that

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Computations for the groups SL(2,81) and SL(2,729)
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For any group G, we define G/H (read” G mod H”) to be the set of left cosets of H in G and this set forms a group under the operation (a)(bH) = abH. The character table of rational representations study to gain the K( SL(2,81)) and K( SL(2, 729)) in this work.

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Studying the Impact Strength of Layered Denture Base Resin
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This paper displays the effect of uncoated and coated chopped carbon fibers with alumina Al2O3 or Tri calcium phosphate (TCP) on the impact strength of acrylic poly methyl methacrylate (PMMA) denture base resin. To improve bonding between carbon fibers and coating materials powders, the surface of carbon fibers has been treated with Para amino benzoic acid (C9H10N2O3) and poly vinyl alcohol (PVA) was also used. The morphology of the coating layers has been examined by field emission scanning electron microscope (FE-SEM). From the results, PMMA reinforced with uncoated chopped carbon fiber has high impact strength value but still have bad aesthetic.  Samples prepared b

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Testing the MODIS Thermal Modes for Dust Storms Monitoring
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Climate change is one of the global issues that is receiving wide attention due to its clear impact on all living organisms. This is essential for Iraq since it was classified as the fifth most vulnerable country to climate change. One of the manifestations of these changes in Iraq is the increasing frequency and severity of dust storms. In this study, the Normalized Difference Dust Index (NDDI) spectral index for Moderate Resolution Imaging Spectroradiometer (MODIS) sensor bands was used to measure and track the dust storm that occurred on May 16, 2022, as well as to test the validity of one of the daily products of this sensor, MOD11A1, to measure surface temperature and emissivity before and after the storm. It was found that the MOD0

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Publication Date
Thu Jan 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
The Battles of Al-Taf & Maldon Between History & Literature
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It was Aristotle who first drew attention to the superior quality of literature to the other factual fields of knowledge. Contradicting his predecessor Plato on the issue of „truth,‟ Aristotle believed that „poetry is more philosophical and deserves more serious attention than history: for while poetry concerns itself with universal truths, history considers only particular facts.‟ (1) The critical attention to the disparity between the literary truth and the historical truth grew up throughout ages to flourish in the Renaissance and after with a bunch of distinctive views on this subject. Sir Philip Sidney (1554-1586), for example, found that literature does not offer a literal description of reality but rather a heightened vers

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Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
Studies on the Moisture Dependent Physical Properties of Cowpea
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Cowpea is a very important legume in Nigeria that is being utilized to Substitute high-cost animal protein for low-income people. The knowledge of some physical properties of various moisture contents is of utmost importance in the design of its handling and processing equipment and machinery, which is the aim of this work, which studied the physical properties of IT99K-573-1-1 (SAMPEA14) variety of Cowpea within 8.77 to 21.58 % db moisture content. The properties studied include Major, Intermediate, and Minor diameters, Sphericity, Surface area, Specific gravity, Volume, Bulk density, 50-tap density, 100-tap density, 1250-tap density, seed mass, Angle of repose, Geometric mean diameter, and Arithmetic mean diameter. The

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