Preferred Language
Articles
/
jeasiq-899
The Fraud under the fair value Exploratory Study
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 10 2026
Journal Name
Iraqi Journal Of Community Medicine
The Rational Use of Collagen in Osteoarthritis: Review article
...Show More Authors

Osteoarthritis is a degenerative disease affecting joints that is chronic and disables the movement of patients with increasing pain and decreasing their quality of life with age. Available treatments are only symptomatic with no cure. Recent methods for managing osteoarthritis involve using pharmacological, non-pharmacological treatments or both for improving physical function in patients and alleviating pain. Clinical trials were conducted to reveal the extent of benefits obtained from different nutraceuticals and food supplements, such as collagen with growing use and fairly good results in the treatment of osteoarthritis. The goal of this study is to review the current information about the rational use of collagen in osteoarthritisKeyw

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 08 2023
Journal Name
Iraqi Journal Of Oil And Gas Research (ijogr)
How to Estimate the Major Petrophysical Properties: A Review
...Show More Authors

View Publication Preview PDF
Crossref (3)
Crossref
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
...Show More Authors

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

View Publication Preview PDF
Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Score for the groups SL(2,121) and SL(2,169)
...Show More Authors

A factor group is a mathematical group obtained by aggregating similar elements of a larger group using an equivalence relation that preserves some of the group structure. In this paper, the factor groups K(SL(2,121)) and K(SL(2,169)) computed for each group from the character table of rational representations.

View Publication
Scopus (11)
Scopus Clarivate Crossref
Publication Date
Sat Oct 12 2019
Journal Name
Journal Of The College Of Education For Women
The Style of combining Contradictions in Bany Ahmar Poetry
...Show More Authors

This research deals with the technical configuration of the beautiful visions among Bany Ahmar poets reflected through the incarnation of beautiful artistic images that manifests itself clearly in the combination of two contradictories  simultaneously.

      The main conclusion is, the Andalusian poets try to use those fictional visions in search of aesthetic pleasure and values,  through forming an image from water and fire as two prominent contradicted elements to express the impact of the heat of wine which soon vanishes when it is mixed with water. By this, they show the beautiful side of nature that suggests joy and splendor.

     

View Publication Preview PDF
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Computation of The Efficiency ofHarmonic Generation Using Cascading Configuration.
...Show More Authors

In the present work theoretical relations are derived for the efficiency evaluation for the generation of the third and the fourth harmonics u$ing crystal cascading configuration. These relations can be applied to a wide class of nonlinear optical materials. Calculations are made for beta barium borate (BBO) crystal with ruby laser /.=694.3 nm . The case study involves producing the third harmonics at X. =231.4 nm of the fundamental beam. The formula of efficiency involves many parameters, which can be changed to enhance the efficiency. The results showed that the behavior of the efficiency is not linear with the crystal length. It is found that the efficiency increases when the input power increases. 'I'he walk-off length is calculated for

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Histological Structure of the Integument in Mastacembelus mastacembelus (Solander)
...Show More Authors

The histological structure of integument in Mastacembelus mastacembelus have been investigated from skin fragments cut from nine regions at body surface. The results revealed that the integument of the fish investigated comprises three principal layers- the epidermis, the dermis (corium) and the subcutis-All the three principal layers may further be divided into secondary layers according to the function performed by their cells. The epidermis may further divided into three layers- the outermost epithelial coverage, the middle layer and the basal layer (stratum germinatiuum)-The dermis consists of a relatively thin upper layer of loose vascular connective tissue called the stratum laxum and a thick lower compact layer- the stratum compactu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
The Removal of Zinc from Aqueous Solutions Using Malvaparviflora
...Show More Authors

In this study, the adsorption of Zn (NO3)2 is carried out by using surfaces of malvaparviflora. The validity of the adsorption is evaluated by using atomic absorption Spectrophotometry through determination the amount of adsorbed Zn (NO3)2. Various parameters such as PH, adsorbent weight and contact time are studied in terms of their effect on the reaction progress. Furthermore, Lagergren’s equation is used to determine adsorption kinetics. It is observed that high removal of Zn (NO3)2 is obtained at PH=2. High removal of Zn (NO3)2 is at the time equivalent of 60 min and reaches equilibrium,where 0.25gm is the best weight of adsorbant . For kinetics the reaction onto malvaparviflora follows pseudo first order Lagergren’s equation.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Product of Conjugacy Classes of the Alternating Group An
...Show More Authors

For a nonempty subset X of a group G and a positive integer m , the product of X , denoted by Xm ,is the set Xm = That is , Xm is the subset of G formed by considering all possible ordered products of m elements form X. In the symmetric group Sn, the class Cn (n odd positive integer) split into two conjugacy classes in An denoted Cn+ and Cn- . C+ and C- were used for these two parts of Cn. This work we prove that for some odd n ,the class C of 5- cycle in Sn has the property that = An n 7 and C+ has the property that each element of C+ is conjugate to its inverse, the square of each element of it is the element of C-, these results were used to prove that C+ C- = An exceptio

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 28 2024
Journal Name
Medicni Perspektivi
The impact of Sudafed on spleen of albino mice
...Show More Authors

Pseudoephedrine (PSE), often known as Sudafed, belongs to a class of medications known as sympathomimetic amines, which affect the digestive system, respiratory system, and cardiovascular system. This drug has a long history of medical use; it is helpful in treating symptoms of the common cold and flu, sinusitis, asthma, and bronchitis. Due to its central nervous system (CNS) stimulant properties and structural similarity to amphe­tamine, it is also used for non-medical purposes such as doping agent, to increase focus, and as a substance that gets rid of exhaustion and drowsiness. Nevertheless only a few studies, backed up its impact on solid abdominal organs. The aim of this task is to investigate the effect of some dosages of PSE

... Show More
Scopus Clarivate Crossref