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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 Dec 06 2009
Journal Name
Baghdad Science Journal
Pathological Study of Aspergillus fumigatus in Wild & Laboratory Rabbits in Baghdad City
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This study was designed to be isolate and identify the fungi Aspergillus fumigatus in wild male rabbits in Baghdad city from (Al Kezel and New Baghdad Markets ) . (50) Male wild rabbits were included in this study , the rabbits were randomly selected kept into animals house in college of vet. medicine in Baghdad University . Eight sample were taken from each wild rabbits for fungal examination included (blood , liver , kidney , spleen , lung, intestine , skin scraping and cotton swabs (from mouth & rectum ) the results revealed that 40% of Aspergillus fumigatus isolated from blood and 20%from skin scraping. In experimental design ,30 white swiss male rabbits were used in this study for (60) days ,they were divided into (3) equal groups 1

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Publication Date
Sun Mar 27 2022
Journal Name
Journal Of The College Of Basic Education
A Cross-Cultural Study of Criticism Strategies: Iraqi and Malay ESL Learners
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        Criticism, as an evaluative criterion, is a significant speech act for English language learners to improve their speech and actions in their academic life. Yet, it is realized differently across diverse cultures. Few studies have shown that the linguistics forms of one language are different from those available in another language. Hence, this study aims to investigate the cross-cultural similarities and differences between 60 Iraqi and Malay university learners in the use of criticism strategies. The data are collected using a Discourse Completion Test (DCT) and a Focus Group Interview (FGI). The data are coded based on Nguyen’s (2005) coding scheme of criticism in terms of the realization strategies. Qualitative

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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 Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Study of Iraqi Light Naphtha Isomerization over Ni-Pt/H-Mordenite
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Hydroisomerization of Iraqi light naphtha was studied on prepared Ni-Pt/H-mordenite catalyst at a temperature range of 220-300°C, hydrogen to hydrocarbon molar ratio of 3.7, liquid hourly space velocity (LHSV) 1 hr-1 and at atmospheric pressure.

The result shows that the hydrisomerization of light naphtha increases with the increase in reaction temperature at constant LHSV. However, above 270 0C the isomers formation decreases and the reaction is shifted towards the hydrocracking reaction, a higher octane number of naphtha was formed at 270 °C.

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
A Study of Fluctuation and Expansion Ratios for Gas-Solid Fluidized Columns
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The fluctuation and expansion ratios have been studied for cylindrical gas-solid fluidized columns by using air as fluidizing medium and Paracetamol as the bed material. The variables were the column diameter (0.0762, 0.15, and 0.18 m), static bed height (0.05, 0.07, and 0.09 m), and air velocity to several times of minimum fluidization velocity. The results showed that both the fluctuation and expansion ratios had a direct relation with air velocity and an inverse one with column diameter and static bed height. A good agreement was between the experimental results and the calculated values by using the correlation equations from the literature.

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
THEORETICAL AND EXPERIMENTAL STUDY ON THERMAL PERFORMANCE OF CLOSED WET COOLING TOWER
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Thermal performance of closed wet cooling tower has been investigated experimentally and theoretically
in this work. The theoretical model based on heat and mass transfer equations and heat and mass transfer balance equations which are established for steady state case. A new small indirect cooling tower was used for conducting experiments. The cooling capacity of cooling tower is 1 kW for an inlet water temperature of 38oC, a water mass velocity 2.3 kg/m2.s and an air wet bulb temperature of 26oC. This study investigates the relationship between saturation efficiency, cooling capacity and coefficient of performance of closed wet cooling tower versus different operating parameters such wet-bulb temperature, variable air-spray water fl

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Study and Mathematical Modelling of Zinc Removal by Reverse Osmosis Membranes
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In this study, aromatic polyamide reverse osmosis membranes were used to remove zinc ions from electroplating wastewater. Influence of different operating conditions such as time, zinc concentration and pressure on reverse osmosis process efficiency was studied. The experimental results showed, concentration of zinc in permeate increase with increases of time from 0 to 70 min, and flux of water through membrane decline with time. While, the concentrations of zinc in permeate increase with the increase in feed zinc concentration (10–300 mg/l), flux decrease with the increment of feed concentration. The raise of pressure from 1 to 4 bar, the zinc concentration decreases and the flux increase. The highest recovery percentage was found is 54.

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Publication Date
Fri Sep 15 2023
Journal Name
Bionatura
Effect of hypothyroidism on ovarian reserve status in Iraqi women: hormonal study
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Background: Hypothyroidism is a clinical syndrome prevalent in women, even those of reproductive age. Ovarian reserve can be defined as the number and quality of follicles in the ovary at any given time. Evaluation of ovarian reserve is recommended for patients at risk of decreased ovarian reserve. Objective: This study aims to evaluate the effect of hypothyroidism on ovarian reserve in Iraqi women by hormonal measurements of serum anti-mullerian hormones AMH, FSH, and LH. Subjects and methods: This case–control study was carried out at the Department of Biochemistry, College of Medicine, University of Baghdad, in collaboration with Endocrinology and Diabetes Clinic, Baghdad Teaching Hospital, and National Center for Teaching Labo

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Publication Date
Sun Nov 01 2020
Journal Name
Iraqi Journal Of Laser
TREATMENT OF SYMPTOMATIC CERVICAL ECTOPY USING CO2 LASER (10600 nm) – Case Study
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Background: Cervical ectopy advanced to erosion is one of the common conditions in gynecological and pathological study. It is considered as a physiologic condition resulting from columnar epithelium migration from the cervical canal into the vaginal portion of the cervix, in which no treatment for asymptomatic cervical ectropion can be given. Treatment can be accomplished via thermal cauterization (Electro cautery), Cryosurgery. CO2 laser therapy is another modality of treatment.

Objective: To study the effectiveness of CO2 laser therapy and evaluate it as a biomedical tool for the treatment of cervical ectropion. The study was done at Laser Medicine Research Clinic at the

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Numerical Study of Heat Transfer Enhancement in Heat Exchanger Using AL2O3 Nanofluids
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In this study, the flow and heat transfer characteristics of Al2O3-water nanofluids for a range of the Reynolds number of 3000, 4500, 6000 and 7500 with a range of volume concentration of 1%, 2%, 3% and 4% are studied numerically. The test rig consists of cold liquid loop, hot liquid loop and the test section which is counter flow double pipe heat exchanger with 1m length. The inner tube is made of smooth copper with diameter of 15mm. The outer tube is made of smooth copper with diameter of 50mm. The hot liquid flows through the outer tube and the cold liquid (or nanofluid) flow through the inner tube. The boundary condition of this study is thermally insulated the outer wall with uniform velocity a

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