Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

Abstract* Backgrounds The retention of the maxillary complete denture may be influenced by adequate recording in the patient’s mouth, marking, and carving of the post-dam on the maxillary cast. Failure to do so may lead to loss of retention. Successful denture construction with patient’s comfort could be achieved by effective methods of recording, marking, and carving of the post-dam. The aim of the study was to assess Iraqi dentists in their knowledge and application of the post-dam in maxillary complete dentures. Methods Questionnaires were distributed randomly through online Google Forms and 118 Iraqi dentists with different academic degree participated in the study. A multinomial logistic regression model was also used to ass

BACKGROUND: Hospital training courses for pharmacy students were required to prepare students to meet the challenges of real-world hospital work. AIM: Because there have been few studies on the efficacy of such courses, we aimed to recognize recent graduates’ perceptions, benefits, and factors influencing the quality of hospital training courses for pharmacy students. METHODS: A qualitative study using a phenomenology approach was conducted in 2022 and included several hospitals in Baghdad, Iraq, using in-depth face-to-face individual-based semi-structured interviews. Until saturation, a convenient sample of recently graduated pharmacists was included. The obtained data were analyzed using a thematic content analysis approach

Abstract

The aim of the current research is to identify the level of availability of written expression skills included in the Arabic language curriculum document among middle school students from the teachers' point of view. The researcher used the descriptive approach. To analyze the data and access the research results, he used the (SPSS) program. The research was conducted during the first semester of the academic year 1442/1443 AH on a random sample of Arabic language teachers in the Bisha Education Department. They reached about (213) male and female teachers. The results revealed a number of indicators: the level of availability of written expression skills among middle school students in Bisha governorate

The object of this research is to determine the effect in the differences of the correlation pattern of the micro blogging on the educational attainment of computer science curriculum for 12th grade students. I will try to test the best suited correlation and I might use the demo curriculum as well to achieve its objectives , The research method that will be used in this research is the quantitative method where we will use a sample of 60 students divided into two groups ( correlate the micro blogging - adopted the sequence pattern of relating the micro blogging) As a result, we found out that there are quantitative differences among the two groups' median , The differences goes back to the main effect of the correlation pattern of the m

Online learning is not a new concept in education, but it has been used extensively since the Covid-19 pandemic and is still in use now. Every student in the world has gone through this learning process from the primary to the college levels, with both teachers and students conducting instruction online (at home). The goal of the current study is to investigate college students’ attitudes towards online learning. To accomplish the goal of the current study, a questionnaire is developed and adjusted before being administered to a sample of 155 students. Additionally, validity and reliability are attained. Some conclusions, recommendations, and suggestions are offered in the end.

The research aims to prepare preventive exercises in the boot camp style to enhance the efficiency of the ankle joint and reduce its injuries for young triple jump players, and to determine the effect of preventive exercises on improving the efficiency of the ankle joint. The researchers assumed statistically significant differences between the pre-and posttests in the research variables. The experimental approach was adopted to suit it, and the research sample was chosen from young triple jump players. The preventive approach prepared by the researchers was applied to the sample, and it included preventive exercises in the boot camp style with and without tools. The researchers concluded that preventive exercises in a boot camp style have

There are many techniques that can be used to estimate the spray quality traits such as the spray coverage, droplet density, droplet count, and droplet diameter. One of the most common techniques is to use water sensitive papers (WSP) as a spray collector on field conditions and analyzing them using several software. However, possible merger of some droplets could occur after they deposit on WSP, and this could affect the accuracy of the results. In this research, image processing technique was used for better estimation of the spray traits, and to overcome the problem of droplet merger. The droplets were classified as non-merged and merged droplets based on their roundness, then the merged droplets were separated based on the average non-m

At the present time, human lives in a changable world. Complexity of life effects human who became unable to achieve his goals. For him, goals are no longer able to provide him with calm and psychological safty. Anxiety about indefinite future and any changes which transend his ablity to cooperate with affeets his life in general aspeets.

     All these things bring him a very sever tention, then he becomes extremace in his cooperation with these situations. He tends to live a lone in order to be a way from sequenees of changes. Starting from this urgent point, future compnses the core in youth's life, then so many theories and studies affirm this point, and the necessity for mahing sc

تُعد القيادة من المواضيع التي نالت اهتماماً كبيراً من لدن الباحثين في مختلف حقول المعرفة، وقد تعاظمت أهمية القيادة الإدارية في الوقت الحاضر نتيجة للتغيرات التي يشهدها العالم اليوم في جميع الميادين، وان نجاح القيادة الإدارية في ظل هذه التغيرات يتطلب قادة ذوي كفاءة عالية للقيام بأدوارهم على أفضل وجه من أجل تحقيق الأهداف الموكلة إليهم.

إن المهمة الأساسية لقادة اليوم تكمن في إحداث انطباع جي