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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 Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Psychological Burnout for Teachers of Kindergarten Public and Private (A Contrastive Study)
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The psychological burnout is considered one of dangerous phenomenon’s which appeared in the 70s of the 20th century and suffered by most of the society classes. It is a term which the wide uses and various meaning like emotional, mental, and physical exhaustion and chronic weak exhaustion. The presented research aims t identify the psychological burnout as for the Kindergarten teacher and the differences significance according to the variations (Kindergarten type: private or govern mental). The research sample contains 400 female teachers divided to 170 governmental Kindergarten teachers and 230 private Kindergarten teachers. The researcher prepared a measurement method to measure the psychological burnout for those teachers after

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Publication Date
Sun Nov 01 2020
Journal Name
International Journal Of Engineering
Pavement Maintenance Management Using Multi-objective Optimization: (Case Study: Wasit Governorate-Iraq)
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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Juridical And Political Science
Civil Liability Arising from Children Abuse. A Comparative Study of American Law
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Researchers are interested in the issue of children abuse and they look for its cause in the past and present. Their interest is limited to identifying penal liability which is caused by children abuse away from focusing on civil liability. So, the study is going to clarify the parents' responsibility for children abuse rather than civil liability of the medic in case he wouldn’t notify the authorities about the case according to the American law rules and the attitude of Iraqi law rather than some judicial application of civil cases that were exposed to American judiciary concerning children abuse.

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Publication Date
Mon Jun 03 2019
Journal Name
Rawal Medical Journal
SUPERIOR VERSUS ANTERIOR PLATING OF MIDSHAFT CLAVICLE FRACTURE IN ADULT COMPARATIVE STUDY
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Clavicle fractures are common injuries in young, active individuals. The majority of the fractures (80% to 85%) occur in the mid-shaft of the bone and account for approximately 2.6% of all fractures. For many years the standard treatment of fracture clavicle was the "figure-of-eight" bandage but several indications for operative fixation, the position of plate fixation for clavicle fracture remains controversial. The aim of this study is to compare between anterio—inferior and anterior-superior plating of mid-shaft displaced clavicle fracture in complications, plate prominence, nonunion, malunion and range of motion. This study is a prospective study conducted in Al-Kindy teaching hospital .A total of 30 patients with fracture mid –sh

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Publication Date
Sat Jun 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Study of Histological Structure of Mesencephalon in White Cheeked Bulbul (Pycnonotus leucotis)
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The histological structure of Pycnonotus leucotis was investigated to fill the dearth of information on the histology of mid-brain from available literature and help understand its brain. The brain is wide and short and its length 1.5 cm, and it consists of three regions. The middle region is the mesencephalon. The mesencephalon was divided into optic tectum and tegmentum. The optic tectum consists of six main layers, while the tegmentum contains nuclei of cranial nerves.

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Publication Date
Thu Dec 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Comparative Study of New Re-Ni-Mo/Al2o3 and Conventional Hydrodesulphurization Catalyst
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New types of hydrodesulfurization (HDS) catalyst Re-Ni-Mo/ γ-Al2O3 was prepared and tested separately with two prepared conventional HDS catalysts (Ni-Mo/ γ-Al2O3 and Co-Mo//γ-Al2O3) by using a pilot plant hydrotreatment unit. Activities of three prepared hydrodesulfurization catalysts were examined in hydrodesulfurization (HDS) of atmospheric gas oil at different temperatures 275 to 350 °C and LHSV 1 to 4 h-1, the reactions conducted under constant pressure 40 bar and H2/HC ratio 500 ml/ml .Moreover, the hydrogenation of aromatic (HAD) in gas oil has been studied. HDS was much improved by adding promoter Re to the Ni-Mo/Al2O3

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Publication Date
Sat Jun 20 2020
Journal Name
Neuroquantology
Study of Charge Flow Coefficient Au Metal with a - NPD Molecule Dye
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The coefficient of charge transfer at heterogeneous devices of Au metal with a well-known dyeis investigations using quantum model.Four different solvent are used to estimation the effective transition energy. The potential barrier at interface of Au and dye has been determined using effective transition energy and difference between the Fermi energy of Au metal and ionization energy of dye. A possible transfer mechanism cross the potential barrier dyeand coupling strength interaction between the electronic levels in systems of Au and is discussed.Differentdata of effective transition energy and potential barrier calculations suggest that solvent is more suitable to binds Au with dye.

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Publication Date
Sun Sep 01 2024
Journal Name
Green Analytical Chemistry
Green methods for determination of paracetamol in drug samples: A comparative study
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Publication Date
Fri Jan 01 2010
Journal Name
Iraqi Journal Of Biotechnology
BIOCHEMICAL STUDY ON SUPEROXIDE DISMUTASE ENZYME IN PATIENTS WITH DIFFERENT BRAIN TUMORS
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The aim of the current study is to in evaluate the role of SOD activity in the previously reported oxidative stress in our laboratory(1), in the patients with different brain tumors. SOD activity was assayed according to riboflavin/NBT method and its specific activity was calculated in patients with benign and malignant brain tumors and control. Moreover the specific activity was compared in these samples according to gender and the occurrence of disease.Non significant elevation (P > 0.05) in SOD specific activity was observed in tissue of malignant tumors in comparison to that of in benign brain tumors. While a highly significant decrease (P < 0.001) of the specific activity was found in sera of malignant patients group in comparison to t

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
A Study of Drinking Water Properties in Some Hospitals in Baghdad City
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One of the bigger problems in drinking water is disinfection by-products (DBPs) that come from chlorinated disinfection. This study’s goal was to evaluate the drinking water in Al-Yarmouk Teaching Hospital, Ibn Sina Hospital and Ibn-Al-Nafis Hospital.  Samples were collected between October 2018 and September 2019. Physical and chemical characteristics of the water were studied, including (temperature, hydrogen ion (pH), total dissolved solids (TDS), electrical conductivity (EC), turbidity, free residual chlorine, total organic carbon (TOC), total trihalomethanes (THMs), total halo acetic acid (THAAs)). Data analysis showed the highest value of study temperature, pH, TDS, EC, turbidity, free residual chlorine and TOC which was

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