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 of the decisions of its users to re-evaluate investments one at a financial adoption of the added market value between the dialectic of the concept of historical cost Reliability and fair value Has been to reach a set of conclusions that the fair value of the most important in the preparation of financial statements are complementary to those that are prepared under the historical cost which affects the increase of accounting disclosure
This research aims to identify the role and impact of illustrations in contemporary fashion design inspired by historical costumes. Historical fashion aesthetics are adapted to design drawings. The experimental method was followed and a sample of 31 students in the department of fashion and textile design, third level were selected. Each student carried out two original historical and contemporary design. The models were executed two times: one with the usage of the program and the other without program help. The tools that were used are the program, the scale, the pre-skill test, and the post-skill test. One of the most relevant results of the research is the possibility of using historical costumes to highlight creativity and innovatio
... Show MoreProblem: Find dimensions of the problem by answering the following question: what the effect of using the Six Thinking Hats strategy to acquire the historical concepts and retain the fourth-grade students in the subject of literary history. Importance of research: current research is gaining importance in many ways, including: 1. Keep pace with the new in the field of education and modern educational strategies. 2. Shed light on innovative education strategy in the teaching of history, which is one of the materials that need to renew the tragedy of instruction methods for students. 3. Out of the monotony and traditional way of teaching to a method and a new strategy to develop the teacher and the learners thinking skills through various
... Show MoreThe psychological scientific studies suggest that basic human situations stem from human emotional abilities and those with a lack of emotional intelligence are unable to cope with life, which might lead to anxiety and psychological depression. The current study aimed to investigate this problem by identifying the level of emotional intelligence and psychological depression among the students of the University of Anbar. To achieve the objectives of the study, the researchers created two questionnaires: 1) to measure emotional intelligence. 2) to measure psychological depression and applied these questionnaires on (300) students. The results revealed that the participants showed a high level of emotional intelligence with a low level of p
... Show MoreResearch summary: The current research aims to identify:
1-Mental wandering among university students 2- Attentioncontrol among universitey students. 3- The relationship between mental wandering and attention control among university students. 4- The difference in the relationship among university students: accoerding to a- the gender variable (males - females) b- according to the specialization variable) Scientific-human), and the results of the current research reached the following: 1- University students have mental wandering associated with the task, and mental wandering that is not related to the task. 2- University students have attentive control 3- There is no relationship between mental wandering associated with task and
... Show MoreWhich children infected with physical growth retardation at childhood it will be the largest problems effecting the child and his parents together. So , at the period of early childhood, there must be a state of satisfactions of need because if they didn’t satisfied it will be very hard to be satisfied or replaced at another period because it will be busy with satisfaction of another need of new period, and even it will be satisfactions it still weak and didn’t be am efficient as the matter of if it be satisfied at the exact time Looking at physical growth and its indicators as length and weight and making a comparison with world indicators at peer age phases helps in spe
... Show MoreAbstract: The aim of this study was to identify the Distress Tolerance among the Employees in Media and Communication in Baghdad.and to identify the significance of the differences between sex ,scientific specialization ,age,and marital status. and the researcher used the Distrees Tolerance measure for Simon &Gahar 2005. The sample of the study consisted of(37)Employees.The Scale of Distrees Tolerance were used as the study tools after being checked for their Validity and Reliability. The research results indicated that employees have high scores on the scale of stress tolerance and that there are statistically significant differences between the age groups and between married and unmarried people a
... Show MoreBackground: Osteoporosis is a systemic skeletal disorder affects general health in addition to effect on salivary physical and chemical composition which lead to an adverse effect on oral health status. This study was conducted to evaluate the concentration of glycoprotein (osteonectin) in saliva and its effect on dental caries in relation to salivary flow rate and viscosity among osteoporotic women and compared to control group. Materials and Methods: The total sample composed of 60 females aged 60-65 years attending Al-Yarmook Teaching Hospital, 30 females diagnosed with osteoporosis by measuring bone density at the spine and femur with a dual-energy X-ray absorptiometry at T-score of >2.5, and 30 women without osteoporosis with T-score o
... Show MoreRecently, it has been revealed that Toxoplasmosis may be associated with some factors related to type 2 diabetes, such as glucose, insulin, the Homeostatic Model Assessment for Insulin Resistant (HOMA-IR), and Fatty acid binding protein (FABP). Therefore, the current study aimed to specify how Toxoplasma gondii (T.gondii) infection affects glucose, insulin, HOMA-IR, and FABP among adolescents. From October to December 2022, this study was carried out at Al Madain Hospital in Baghdad. For a group of adolescents visiting the hospital, an ELISA test was performed to check their anti-T.gondii antibodies. Ninety adolescents were selected to participate in the study on the basis of this examination. They were divided into two groups: those who te
... Show MoreThis study aims to identify the forgiveness level among gifted students and its relation to the self-awareness. The study sample consisted of (207) students were randomly chosen, they are integrated in secondary schools in Abha / Saudi Arabia. The correlative, analytical descriptive method was adopted. Two scales were adopted by the researcher: The forgiveness scale prepared by Rye et al (2001) which translated to Arabic by Al-Mahasneh (2017) and the self-awareness scale which prepared by Al-Ghezwani (2017). The study results indicated the following: the forgiveness level among the talented students was high, the self-awareness level among talented students was high, and there is a positive statistically significant relationship
... Show MoreHysterectomy is one of the most common gynecological operations done worldwide. Early diagnosis of the psychosexual effects of a hysterectomy and the fast application of appropriate treatment can prevent further worsening and persistence of symptoms, especially with respect to higher levels of anxiety, depression, lower self-esteem, and sexual impact after a hysterectomy. The aim of this study was to assess the psychological and sexual problems of women with hysterectomy. A descriptive study was carried out from March 1, 2023 to May 25, 2023 to determine the level of psychosexual problems experienced by women after hysterectomy. A purposive (non-probability) sample of 120 women who visited the outpatient clinic at Baghdad Teaching H
... Show More