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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
Sat Mar 21 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Hosting Events and its Positive Impact on the City
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Abstract : This research is a field study of international cities that hosted various events of which (Sports, Exhibitions, Scientific, Cultural) and other events, these positive impacts on the city driven by such hosts were identified. The research goal was to support hosting events to improve the hostess city and to draw future plans for further developments and to invest event’s hosting to strengthen the city’s value according to a strategic vision that looks for the future the most important conclusions are Entering events hosting is a part of urban development strategies and The most important recommendations are coordination between hosting event activities and its facilities with the infrastructure structure of the host city, its

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Inheritance of Women: Stolen Money and Refunded Rights
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Praise be to Allaah Mahmoud every tongue, the idol of all time, which is not without
his knowledge everywhere, not occupied like for like, most of all likes and peer, and picnic
for wife and children, and carried out his reign in all the subjects, neither representative by the
brains to think, nor fancy hearts photography, (is not nothing like Him, He is the All-Seer),
and prayer and peace be upon the Messengers Muhammad and his family and companions
and followed them in truth until the Day of Judgment.
After…..
Has spoken in this search for The inheritance of women before and after Islam
legislative provisions which, because of its importance to show the right of women's rights,
which began Msluba before Isl

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Zebra Mussel Dreissena polymorpha a pest infesting the electricity
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The oyster ??????? (planned) (Pallas) of lesions that have entered Iraq recently became spyware severe damage in more than a station from power plants in Iraq, including the power plant in Mussayab Vamahar accumulates in pipes cooling and disrupts their work Vtafrtf heat systems cooling and thereby determiningefficiency and lead to added cost many cleaning or replacement of damaged parts

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Publication Date
Sat Oct 01 2022
Journal Name
Civil Engineering Journal
Using CRF Tool for Analyzing the Resilience of Cities
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The new sustainable development goals set by the UN include a goal of making cities inclusive, safe, sustainable, and resilient. Cities are growing at huge rates, and conditions of deteriorating QOL̛s are increasing in the form of poor access to services, and slums are remarkable, especially in the cities of the Middle East; hence, the research problem can arise from a lack of knowledge regarding the in determination of a way to assess the resilience of cities to develop mechanisms that will improve the quality of urban life. In this study, a tool called CRF has been applied for the assessment of the city's resilience principles of health and quality of life, economics and social, infrastructure and environmental systems, and the principle

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
The Landsat Imagery Gap Filling using Median Filter Method
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The Enhanced Thematic Mapper Plus (ETM+) that loaded onboard the Landsat-7 satellite was launched on 15 April 1999. After 4 years, the image collected by this sensor was greatly impacted by the failure of the system’s Scan Line Corrector (SLC), a radiometry error.The median filter is one of the basic building blocks in many image processing situations. Digital images are often distorted by impulse noise due to errors generated by the noise sensor, errors that occur during the conversion of signals from analog-to-digital, as well as errors generated in communication channels. This error inevitably leads to a change in the intensity of some pixels, while some pixels remain unchanged. To remove impulse noise and improve the quality of the

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Publication Date
Sun Mar 01 2020
Journal Name
Gazi University Journal Of Science
Reliable Iterative Methods for Solving the Falkner-Skan Equation
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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
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
design of multiband reflectors adapting the concept of stack
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Designed Mirrors double and triple package adoption concept heap where they were changing the thickness of the layers within periodic basis of the pile and different ratios (p: q) in addition to change the refractive index of materials within periodic basis and its impact on sites Dhour tops high reflectivity study included spectral region visible and infrared, depending on NdharahFeatured matrix adjusted fall of light close to the vertical arrangement multilayer dielectric materials and thin films homogeneous and uniform

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Factors Affecting the Formulation of Carbamazepine Extended Release Tablet
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Carbamazepine is an anticonvulsant agent which acts on the central nervous system and used for the treatment of epilepsy. Carbamazepine was formulated as an oral extended release tablets using ethyl cellulose as retardant substance. Different types of tablets additives such as cellulose materials (sodium carboxymethyl cellulose  and microcrystalline cellulose ), lactose, calcium phosphate and solubilizing agents ( sodium lauryl sulphate and polyethylene glycol 6000) were utilized to study their effect on the release profile of drug from ethyl cellulose matrices. It was found that sodium carboxymethyl cellulose increased the carbamazepine release and the same effect was obtained when the same amount of microcrystalline cellulose used

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Next Generation Information Technology
Face detection and the effect of contrast and brightness
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We propose a system to detect human faces in color images type BMP by using two methods RGB and YCbCr to determine which is the best one to be used, also determine the effect of applying Low pass filter, Contrast and Brightness on the image. In face detection we try to find the forehead from the binary image by scanning of the image that starts in the middle of the image then precedes by finding the continuous white pixel after continuous black pixel and the maximum width of the white pixel by scanning left and right vertically(sampled w) if the new width is half the previous one the scanning stops.

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