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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
Thu Jan 31 2019
Journal Name
Journal Of Engineering
Enhancement in Lubricating, Rheological, and Filtration Properties of Unweighted Water-Based Mud Using XC Polymer NPs
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In this research, an enhancement in lubricating, rheological, and filtration properties of unweighted water-based mud is fundamentally investigated using XC polymer NPs with 0.2gm, 0.5gm, 1gm, 2gm, and 4gm concentrations. Bentonite, that had been used in the preparation of unweighted water-based mud, was characterized using XRF-1800 Sequential X-ray Fluorescence Spectrometer, XRD-6100/7000 X-ray Diffractometer, and Malvern Mastersizer 2000 particle size analyzer, respectively. Lubricating, rheology and filtration properties of unweighted water-based mud were measured at room temperature (35°C) using OFITE EP and Lubricity Tester, OFITE Model 900 Viscometer, and OFITE Low-Pressure Filter Press, respectively. XC Polymer N

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of The World Federation Of Orthodontists
Validity and reliability of three-dimensional modeling of orthodontic dental casts using smartphone-based photogrammetric technology
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Publication Date
Thu Dec 15 2011
Journal Name
Iraqi Journal Of Laser
Laser Hole Drilling of Stainless Steel 321H and Steel 33 Using 3D CO2 Laser CNC Machine
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In present work an investigation for precise hole drilling via continuous wave (CW) CO2 laser at 150 W maximum output power and wavelength 10.6 μm was achieved with the assistance of computerized numerical controlled (CNC) machine and assist gases. The drilling process was done for thin sheets (0.1 – 0.3 mm) of two types of metals; stainless steel (sst) 321H, steel 33 (st). Changing light and process parameters such as laser power, exposure time and gas pressure was important for getting the optimum results. The obtained results were supported with computational results using the COMSOL 3.5a software code.

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Reduction of Noise and Vibration of Spur Gear by Using Asymmetric Teeth Profiles with Tip Relief
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Reduction of noise and vibration in spur gear experimentally by using asymmetric teeth profiles with tip relief was presented. Both of classical (symmetric) and asymmetric (with and without tip relief) spur gears are used in this work. Gear test rig was constructed to achieve torsional vibration measuring, and two modified cutters are designed and manufactured to achieve tooth profile modifications. First to cut asymmetric gear tooth with pressure angles (14.5o/25 o) without tip relief for loaded and unloaded tooth sides respectively, and second to cut asymmetric gear tooth with pressure angles (14.5o/25 o) for loaded and unloaded tooth sides respectively with tip relief to ach

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Removal of Acidic Dye from Aqueous Solution Using Surfactant Modified Bentonite (Organoclay): Batch and Kinetic Study
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Modified bentonite has been used as effective sorbent material for the removal of acidic dye (methyl orange) from aqueous solution in batch system. The natural bentonite has been modified using cationic surfactant (cetyltrimethyl ammonium bromide) in order to obtain an efficient sorbent through converting the properties of bentonite from hydrophilic to organophilic. The characteristics of the natural and modified bentonite were examined through several analyses such as Scanning electron microscopy (SEM), Fourier transform infrared spectroscopy (FTIR), and Surface area. The batch study was provided the maximum dye removal efficiency of 88.75 % with a sorption capacity of 555.56 mg/g at specified conditions (150 min, pH= 2, 250 rpm, and 0.

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Serological study of toxoplasmosis spread among unmarried female university students using LAT, ELISA and IgG avidity
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Toxoplasma gondii has a worldwide distribution and it is one of the most prevalent infectious agents in Iraq. The study was conducted on 200 serum samples of unmarried female university of students age ranged between 18 to 26 years to detect Toxoplasma gondii antibodies. The aim of this study was to detect T. gondii antibodies among unmarried female students in Iraqi universities using different serological tests. Seventy six (38%) serum samples out of 200 subjects were positive for toxoplasma antibodies by Latex agglutination test (LAT). Among 76 LAT sera positive ,only 58 (29%) serum samples were positive with toxoplasma IgG ELISA test , however , the results of IgM ELISA assay were positive only for 3 (1.5%) unmarried

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Producing Hydrogen Energy Using Cr2O3-TNFs Nanocomposite with Animal (Chitosan) Extract via Ultrasonic and Hydrothermal Techniques
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In this study, an efficient photocatalyst for dissociation of water was prepared and studied. The chromium oxide (Cr2O3) with Titanium dioxide (TiO2) nanofibers (Cr2O3-TNFs) nanocomposite with (chitosan extract) were synthesized using ecologically friendly methods such as ultrasonic and hydrothermal techniques; such TiO2 exhibits nanofibers (TNFs) shape struct

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Publication Date
Thu Apr 10 2014
Journal Name
Iraqi Journal Of Embryos And Infertility Researches
Assessment of in vitro fertilization and early embryonic development using SMART medium enriched with coenzyme Q10
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Back ground: Zygote produce from once a sperm fertilizes an egg cell. Then, the zygote (unicellular) will begin chain of cellular cleavages to produce multicellular mass, its embryo, the differentiated to different tissues and organism. The development of the embryo is called embryogenesis. Coenzyme Q10, is an antioxidant produced in the body. It boosts cellular energy and may enhance the immune system. CoQ10 is present and measurable in seminal fluid, the concentration of CoQ10 directly correlates with both sperm count and motility. It is beneficial in the prevention and treatment a wide range of health problems. Objectives: The present study was aimed to investigate the possibility of using coenzyme Q10 to improve in vitro fertilization (

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Publication Date
Wed Nov 27 2024
Journal Name
International Journal Of Integrated Engineering
Noise Modeling and Removal from Electrocardiogram Signals: A Study Using Wavelet Transform with Graphical User Interface
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Publication Date
Sun Dec 01 2019
Journal Name
Ieee Xplore
A Hybrid Modified Lightweight Algorithm Combined of Two Cryptography Algorithms PRESENT and Salsa20 Using Chaotic System
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Cryptography algorithms play a critical role in information technology against various attacks witnessed in the digital era. Many studies and algorithms are done to achieve security issues for information systems. The high complexity of computational operations characterizes the traditional cryptography algorithms. On the other hand, lightweight algorithms are the way to solve most of the security issues that encounter applying traditional cryptography in constrained devices. However, a symmetric cipher is widely applied for ensuring the security of data communication in constraint devices. In this study, we proposed a hybrid algorithm based on two cryptography algorithms PRESENT and Salsa20. Also, a 2D logistic map of a chaotic system is a

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