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The fair Value and its Using Effects on The Financial Reports Quality
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This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the economic and financial variables and changes that the business witnessed had affected, negatively, the real  measurement and  the accounting disclosure due to the nonsufficient application of the historic cost method depending on the prices change phenomena, hence the study problem is to find another method of measurement to be the comparative modern method of fair value rather than the historic cost method.

       The study concluded the following :-

1-The  fair value accounting of the financial estates has an essential effect on improving the informational contents of the financial reports.

2- Depending the fair value accounting standards makes the financial data an important instruments for management to evaluate the Financial Performance Indications within an economic futuristic due to  the relation of these indications with the present and future rather than the past.

       Hence the study recommend adopting the  fair value accounting as a base for the measurement and disclosure Accounting in the supplementary disclosure to prepare the financial reports with high quality  and to fulfill the international accounting standards requirements , so applying the fair value accounting is a basic requirement to establish a stock market that can attract the local and foreign investments.

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Publication Date
Fri Jun 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Effect of the Mechanical and Thermal Stresses of Rotating Blades
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         Rotating blades are the important parts in gas turbines. Hence, an accurate mathematical estimation (F.E.M) of the stresses and deformations characteristics was required in the design applications to avoid failure. In recent year’s there are researchers interest in the effect of temperature on solid bodies has greatly increased, The main of this study investigated the thermal and rotational effects.  So, the thermal stresses due to high pressure and temperature are studies, also determine the steady state stresses and deformations of rotating blades due to mechanical effect. Many parameters such as thickness and centre of rotating are investigated in this paper. The

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Publication Date
Sun Jul 24 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Electrophysiological Perspectives of Essential, Enhanced Physiological, and Physiological Tremors
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Abstract:

Background: The most frequent movement issue seen in clinical practice is tremors. It is known as repetitive, involuntary oscillations. The diagnostic process for tremor patients can be time-consuming and complicated, as the identification of “Essential Tremor” and its distinction from other types of tremor.

Objectives: This study aimed to describe the electrophysiological findings of essential, enhanced physiological, and physiological tremors, using surface electromyography and an accelerometer.

Patients and Methods: The study included 24 patients with essential tremors, 10 patients with enhanced physiological tremors, and 10 patient

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
The Collapsible Soil, Types, Mechanism, and identification: A Review Study
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Collapsible soil has a metastable structure that experiences a large reduction in volume or collapse when wetting. The characteristics of collapsible soil contribute to different problems for infrastructures constructed on its such as cracks and excessive settlement found in buildings, railways channels, bridges, and roads. This paper aims to provide an art review on collapse soil behavior all over the world, type of collapse soil, identification of collapse potential, and factors that affect collapsibility soil. As urban grow in several parts of the world, the collapsible soil will have more get to the water. As a result, there will be an increase in the number of wetting collapse problems, so it's very important to com

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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study The Structural And Electrical Properties Of CdTe:In Thin Films
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 Indium doped CdTe polycrystalline films of thickness equals to 300nm were grown on corning glass substrates at temperature equals to 423K by thermal co-evaporation technique. The structural and electrical properties for these films were studied as a function of heat treatment (323,373,423)K. The x-ray analysis showed that all samples are polycrystalline and have the cubic zincblende structure with preferential orientation in the [111] direction, no diffraction peaks corresponding to metallic Cd, Te or other compounds were observed. It was found that the electrical resistivity drops and the carrier concentration increases when the CdTe film doped with 1.5% indium and treated at different annealing temperatures.

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
The Streamer Discharge Propagation Within Normal Hexane and Acetone Liquids
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Based on the streamer growth model, the streamer discharge propagation was simulated in aid of finite element technique. That was done within two non- mixed dielectric liquids (Normal-Hexane and Acetone) located between two electrodes in pin - plane configuration. The output results show that, the path of the streamer was affected by the interface between the two liquids; the streamer path crosses this interface under some conditions such as the permittivity of the liquids and the distance between this interface and the tip of the pin. Under other conditions, the streamer path grows along the interface. The results were assisted by the development of the potential and the electric field distributions with the growth of the streamer propa

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Publication Date
Mon Oct 14 2024
Journal Name
Urolithiasis
The safety and efficacy of miniaturized percutaneous nephrolithotomy in children
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To assess the use of miniaturized percutaneous nephrolithotomy (mini-PCNL) for renal stones in children, as well as its safety and efficacy. Seventy-seven patients with more than 15 mm renal stones whose age was less than 15 years were enrolled in this prospective case-controlled study at Al-Ramadi Teaching Hospital, Ar Razi Private Hospital, and Ghazi Al-Hariri Hospital for Surgical Specialties, Anbar and Baghdad, Iraq. The study was conducted from January 2020 to January 2024. The group mentioned above served as group A, and it was compared to the control group (group B), which consisted of 70 adult patients aged 18–60 years. Patients in both groups underwent mini-PCNL. Gender, stone size and location, time of operation, stone-free rate

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Engineering Science And Technology
Survey and discharge measurements of the Iraqi border crossing rivers
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Publication Date
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
Some Properties of the Essential Fuzzy and Closed Fuzzy Submodules
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In this paper, we introduce and study the essential and closed fuzzy submodules of a fuzzy module X as a generalization of the notions of essential and closed submodules. We prove many basic properties of both concepts.

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Postoperative Wound Infections and the Antimicrobial Susceptibility in Baghdad Hospitals
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Nosocomial infections are one of the most important causes of mortality and morbidity in hospitals. These are major public health problems worldwide, but particularly in developing countries. The purpose of this research was to analyze the frequency of the microorganisms in the specimens taken from the surgical wounds, and to examine antimicrobial susceptibility for some isolates . Wound swabs were examined from June 2010 to January 2011. The isolates were identified by conventional methods, antimicrobial susceptibility testing was performed by Kirby-Bauer disc diffusion method as per NCCLS guidelines.A total of 102 wound swabs were examined 22(21.56%) swabs were sterile and 80(78.43%) were positive for microorganisms. The results showed

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of the Knowledge Economy in the Tax Examination Survey: Study of A Simple of Auditors Views in the General Commission of Tax
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   The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of  tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea

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