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
HR Al-Hamami, AA Noaimi, MM Al-Waiz, AS Al-Kabraty, Iraqi Postgraduate Medical Journal, 2010 - Cited by 4
Abstract
The current research aims to identify psychological resilience among middle school students. a sample of (300) male and female students was chosen from Al- Azmaa Intermediate School for Boys and Ohran Intermediate School for Girls, It is affiliated with the second Rusafa Education Directorate in Baghdad Governorate. To achieve the research objective, the researcher adopted a scale of Luthar & Cicchetti (2000) to measure psychological resilience. The results showed that middle school students have psychological resilience. There is no significant difference in psychological resilience between males and females.
Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc. It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.
For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.
As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.
Research sample has
... Show MoreThe research deals with an analytical approach between new media and traditional one in the light of the changes imposed by technology, which has been able to change a number of common concepts in the field of communication and media. The researcher tries to find an analytical explanation of the relationship between technology by being an influential factor in building the information society, which is the basis of new media, and the technical output that influenced the forms of social relations and linguistic construction as a human communication tool. The research deals with an analytical approach between new media and traditional one in the light of the changes imposed by technology, which has been able to change a number of comm
... Show MoreIt is not available for us to go back in time and see plays old and it plays giants tragedy ancient Greek (Aeschylus, Sofokls, and yourbedes) through the eyes of a generation ago, and if we were able to go back to Ntegathm play it is certain that we will not taste or Nstassig for much of what we see from these offers will not afford the traditional religious rituals, which was accompanied also dance and music in the style of ancient Greek play was representing a large part of the theater see manifestations Can our eyes and ears we twentieth century audience to accept those appearances, and it was then?
Inevitably it will look like a museum bycollection not only. So we find ourselves in the light of the foregoing forced When you do rem
This research was from an introduction, three topics and a conclusion, as follows:
The first topic: the concept of Islamic banks and their emergence and development, which includes three demands are:
The first requirement: the concept of Islamic banks and types, and there are two requirements:
* Definition of Islamic banks language and idiom.
* Types of Islamic banks.
The second requirement: the emergence and development of Islamic banks.
Third requirement: the importance of Islamic banks and their objectives.
We learned about the concept of banks and their origins and how they developed and what are the most important types of Islamic banks
The second topic: Formulas and sources of financing in Islamic banks and
Science is linked to each other bonds assets, branches and even close to each other; to become a link of this type of patterns of scientific integration, and perhaps the most prominent science that saw the overlap and interdependence of science and jurisprudence and its origins, and this interdependence did not stop at the epistemological foundations of knowledge; To the branches, methods of extraction, and diligence to extend to the terminology; to find similar terms in both flags; to become those terms similar in the word and meaning and even the end, but we do not lack terms similar in pronunciation and differing in meaning; and this difference is imposed by the specificity of each science and what M E; however, approached many terms
... Show MoreSuffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev
... Show MoreThe competition in the hotel sector, globalization and the development of new information have forced the sector to continuously seek new techniques and arrangements to remain competitive through hotel industry companies, including Benchmarking and the application of this method in the hotel sector. The selection of the Rashid International Hotel by the Ministry of Tourism as a leading hotel or benchmark for comparison of other hotels in Iraq, and the selection of two hotels in Baghdad for comparison, namely (Ishtar International Hotel, Baghdad International Hotel) and the choice also by the Ministry of Tourism, N is to correct the course of practice to manage the cost and diagnosis of the weakness of the strengths and weaknesses in the
... Show MoreThe typographic accomplishment is the most important means of cognitive communication and carries a message from the sender to the recipient which serves a certain objective functionally, economically and advertisingly.
The design of typographic accomplishment depends on two different techniques, the first is manual, which depends on the skill, training and individual achievement of the designer and his ability to design and produce typographic accomplishment with manual skill effects. The second one is the contemporary digitization which is represented by computers, programs and printers attached to them. The problem of the current resear
... Show More