The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the setters of international accounting and financial reporting standards gave flexibility and alternatives to use them in various bodies in proportion to culture, laws and economic factors, and that this flexibility somewhat made the issue of consistency and consistency in the application of standards and may constitute an obstacle to the comparison process, so here comes the role of international evaluation standards To develop solutions from Through the application of basic mechanisms and multiple evaluation methods to determine consistency and consistency and reduce the risks of flexibility, and according to that vision, several recommendations were reached, the most important of which is that international evaluation standards have a role in enhancing the quality of financial reporting through the basic characteristics of accounting information, especially the appropriateness feature through the use of the entrance and the basis of the market on In accordance with international evaluation standards using fair (market) value to achieve the quality of financial reporting through the appropriateness feature using the statistical models referred to previously.
Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity
Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity, the closing statement usually written at the end of the manuscript helps us with this, meaning that the closing entries serve as the identity document of the manuscript
استخلص عامل التلزن من E. faecalis EM1 بعد تكسير الخلايا بعدة طرق واختيار الطريقة التي تعطي اعلى قيمة تلزن والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه للمستخلص مع انواع من البكتريا السالبة لملون غرام تضمنت Escherichia coli و Klebsiella pneumoniae و Serratia
The scholars of Iraq in the modern and contemporary era have been interested in the definition of tremendous knowledge treasures left by the successive Iraqi civilizations on Mesopotamia and around the cities, through the census and extrapolation of manuscript heritage and even printed, they compiled indexes,evidence
Abstract:
The great expansion of teaching skills requires finding ways and methods to help teachers acquire experiences of all kinds. The researcher found in the subject of the teaching skills for teachers in public and private schools a fertile field for conducting a study that enables the measurement of these skills. Thus, the study aims to identify the skills of teaching lessons for teachers, the difference in teaching lesson skills for teachers according to the years of service, the differences in teaching lesson skills for teachers according to the specialized teachers and non-specialized teachers, the differences in teaching lesson skills for teachers according to the public and private school. The
... Show MoreThe reaction of LAs-Cl8 : [ (2,2- (1-(3,4-bis(carboxylicdichloromethoxy)-5-oxo-2,5- dihydrofuran-2-yl)ethane – 1,2-diyl)bis(2,2-dichloroacetic acid)]with sodium azide in ethanol with drops of distilled water has been investigated . The new product L-AZ :(3Z ,5Z,8Z)-2- azido-8-[azido(3Z,5Z)-2-azido-2,6-bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5- triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H-1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide was isolated and characterized by elemental analysis (C.H.N) , 1H-NMR , Mass spectrum and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the L-AZ withM+n: [ ( VO(II) , Cr(III) ,Mn(II) , Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) and Hg(II)] has been i
... Show MoreThe purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to
... Show Moreمشكلة البحث The Problem of the Research
يعّد التحصيل الدراسي للطلبة عموما من أهم أركان النشاط العقلي في المجال التربوي، فلا تكاد تخلو منه أيه مدرسة، أبتداءً من المدارس الابتدائية وقد تسبقها رياض الأطفال، إلى المدرسة الإعدادية والجامعية ، وقد تمتد إلى مراحل متقدمة في العمر، فكان الطالب وما يزال هو محور العملية ال
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