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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
Mon May 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of the Anti-Diuretic Hormone (ADH) on End Stage Renal Failure Disease (ESRD) Pre-Hemodialysis in Iraqi Patients
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     Chronic renal disease (CRD) is a pathophysiologic process with multiple etiologies, resulting in the inexorable attrition of Nephron number and function and frequently leading to end-stage renal disease (ESRD). In turn, ESRD represents a clinical state or condition in which there has been an irreversible loss of endogenous renal function, of a degree sufficient to render the patient permanently dependent upon renal replacement therapy (dialysis of transplantation) in order to avoid life threatening uremia, reflecting a dysfunction of all organ systems as a result of untreated or under treated acute or chronic renal failure. The current study was involved 80 patients, the age range within 25-70 ye

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Publication Date
Wed Oct 31 2018
Journal Name
International Journal Of Research In Pharmaceutical Sciences
The impact of systemic hypertension-related heart remodeling on right ventricle mechanics: A two-dimensional echocardiographic speckle tracking study
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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
The Effect of Temporal Resolution of Climatic Factors on Agriculture Degradation in Southern Baghdad by Applying Remote Sensing Data
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       The climate changes had been recognized as one of the major factors responsible for land degradation, which has a significant impact on diverse aspects. The present study aims to estimate how the climate change can influence land degradation in the south areas of Baghdad province (Al-Rasheed, Al-Mahmudiyah, Al-Yusufiyah, Al-Madaen, and Al-Latifiyah). The Satellite Landsat-8 OLI and satellite Landsat-5 TM sensor imagery were used to extent land degradation for the period (2010-2019). ArcGIS V.10.4 was applied to manage and analysis the satellite image dataset, including the use of climate factors data from the European Center for Climate Forecasts (ECMWF) by reanalyzes and extraction datasets. To achieve work objectives, many

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Publication Date
Fri Sep 30 2022
Journal Name
Energy Science And Engineering
CFD analysis on optimizing the annular fin parameters toward an improved storage response in a triple‐tube containment system
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Publication Date
Sun Jan 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of sodium fluoride on the properties of acrylic resin denture base material subjected to long-term water immersion
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Background: Fluoridated acrylic resin material can present more stable properties when compared with conventional one.The most widely used fluoride –containing substance added to dental resin materials is sodium fluoride (Naf). This study evaluated the effect of Naf in different concentration to the acrylic resin denture base material and its effect on tensile strength ,modules of elasticity with long –term water immersion (after 4 months immersion in de-ionized water) Materials and methods: Eighty specimens from dumbbells shaped metal pattern for tensile strength test were preparedaccording to ISO 527: 1993 plastic –Determination tensile properties ,in dimensions(60mm, 12mm, 3 ± 0.2mm) length, width and depth respec

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Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
The Impact of Osteoporosis on Teeth Decay in relation to Salivary Vitamin D among Menopause in Baghdad city, Iraq
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Background: Osteoporosis is a systemic skeletal disorder that has an impact on general health, dental health and salivary composition. The mineralization of teeth happens simultaneously with that of the skeleton, but if mineral metabolism is disrupted, tooth failures will resemble those that affect bone tissue. Vitamin D plays a key role in bone and tooth mineralization.

Objective: to evaluate the impact of osteoporosis on teeth decay in relation to salivary vitamin D among menopause in Baghdad city.

Subjects and Methods: This study was cross sectional study. The study group consists of

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Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
Impact of Geological Structures on Rock Slope Stability in The NW Nose (Plunge ) of Surdash Anticline, Sulaimaniya/ NE Iraq
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The road network in Surdash anticline is considered as an important road network connecting lower Dukan town with the touristic upper Dukan town. Dukan lake plays an important role in the social and economic activities of Dukan town and the surrounding areas.
For assessing the stability of the rock slopes in the area, 9 stations were selected along the upper Dukan road on both sides of Surdash anticline, and their stability was evaluated by the kinematic analysis using DIPS V6.008 software. 
Kinematic analysis of the studied stations shows thatplanar sliding is possible in stations No. 1, 2, 3 and 8, while wedge sliding is possible in station No. 5, 6, 7 and 9b. The other stations (No. 4and 9a) are stable. Tectonic structures

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Publication Date
Wed Jun 24 2020
Journal Name
Systematic Reviews In Pharmacy
Studies on the Photostability of Polystyrene Films with New Metals Complex of 1, 2, 4-triazole-3-thione Derivate
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The new complexes including Cu(II), Co(II), Ni(II), Pt(IV), and Pd(II) metals with 4,4'-(((1E,1'E)-1,4-phenylenebis(methaneylylidene))bis(azaneylylidene))bis(5-(4-chlorophenyl)-4H-1,2,4-triazole-3-thione) have been synthesized of utilizing us polystyrene (PS) photostability. The supplement (0,5 w / v%) was for the production of polystyrene ( PS) in the form of tetrahydrofuran (THF). Polystyrene films were exposing irradiation (250 – 380 nm) absorption light intensity of 6.02 x 10-9 ein dm-3 s-1 at room temperature, through the changes that occur to each of viscosity average molecular weight (Mv), main chain scission (S), degree of polymerization (DPn), weight loss %, hydroxyl index (lOH), carbonyl index (ICo) determined the photo stabiliz

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Scopus
Publication Date
Wed Apr 01 2020
Journal Name
Biochemical And Cellular Archives
POSSIBLE ROLE OF HCMV INFECTION ON THE DEVELOPMENT OF HPV POSITIVE CERVICAL CARCINOMA IN A GROUP OF IRAQI WOMEN
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The cervical cancer considered as the fourth female prevalent disease worldwide, it was once the most extensively recognized female cancer two in many low-income countries. Human Cytomegalovirus (HCMV) exhibits broader tropism and can cause infection in most of the human body organs. Although, human cytomegalovirus HCMV is not yet considered an oncogenic virus, there is increased evidences of HCMV infection implication in malignant diseases of different cancer types. The present study aims to evaluate the effect of CMV infection on the development of HPV16 positive cervical cancinoma. The current retrospective study enrolled a number of paraffinized cervical cancer tissues .included 30 cervical carcinomatous tissues and 10 biopsies from an

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Screening of Epiphytic Algae on the Aquatic Plant Phragmites australis inhabiting Tigris River in Al-Jadria Site, Baghdad, Iraq
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The present work included qualitative study of epiphytic algae on dead and living stems, leaves of the aquatic plant Phragmitesaustralis Trin ex Stand, in Tigris River in AL- Jadria Site in Baghdad during Autumn 2014, Winter 2015, Spring 2015, and Summer 2015. The physical and chemical parameters of River’s water were studied (water temperature, pH, electric conductivity, Salinity, TSS, TDS, turbidity, light intensity, dissolve oxygen, BOD5, alkalinity, total hardness, calcium, magnesium and plant nutrient). A total of 142 isolates of epiphytic algae were identified. Diatoms were dominant by 117 isolates followed by Cyanobacteria (13isolates), Chlorophyta (11 isolates) and Rhodophyta (1 isolate), Variations in the isolates number were rec

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