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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 Jun 15 2020
Journal Name
Al-academy
The effectiveness of the constructivist learning model in acquiring the Institute of Fine Arts' students of artistic analysis skills: اخلاص عبد القادر طاهر
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The constructivist learning model is one of the models of constructivist theory in learning, as it generally emphasizes the active role of the learner during learning, in addition to that the intellectual and actual participation in the various activities to help students gain the skills of analyzing artistic works. The current research aims to know the effectiveness of the constructivist learning model in the acquisition of the skills of the Institute of Fine Arts for the skills of (technical work analysis). To achieve the goal, the researcher formulated the following hypothesis: There are no statistically significant differences between the average scores of the experimental group students in the skill test for analyzing artworks befor

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
The Warning Messages of Jeanne DuPrau’sThe City of Ember to the World with Reference to Gil Kenan’s Film Adaptation: The Theory of Conspiracy
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The City of Ember is a very interesting novel that is although intended for young readers, have so many layers and messages that are misunderstood. In this research, both the novel and the film adaptation are studied with the intent to decode the warning messages that the novelist and the director tried to introduce to the audience. The research studies four vital messages; the first message is that history repeats itself for the novel has many allusions to the history of Jews and their painful holocaust and even goes back in history the days of Moses and the Exodus, the second message tackles the conspiracy theory that states nothing happens by accident and that everything is planned and connected hence comes the third message

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Publication Date
Sun Oct 13 2013
Journal Name
Journal Of Advances In Chemistry
Effect of Aqueous Extract of Vitis Vinifera l. Leaf on the Rabbit Females Have Highly Thyroxine Induced by Levothyroxine Sodium‏
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L-Thyroxine(T4) and triiodothyronine(T3)are iodine-containing hormones produced from thyroglobulin in the thyroid follicular cells. The stimulation of metabolic rate and regulation of growth and development by these hormones appear to be due to their effects on DNA transcription and, thus, protein synthesis. The aqueous extract of vitis vinifera L. was investigated for its effect on hormones in rabbits. The aqueous extract of plant at a dose level of 50µg/rabbit showed highly significant (p<0.05)on levels of hormones T4, TSH but TSH no significant. L-thyroxine sodium treated group showed a highlysignificant increase in T3 and T4 while there was a highly significant decrease in TSH. From the above results, it is concluded for the first time

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Publication Date
Tue Oct 15 2013
Journal Name
: Journal Of Advances In Chemistry
Effect of Aqueous Extract of Vitis Vinifera l. Leaf on the Rabbit Females Have Highly Thyroxine Induced by Levothyroxine Sodium
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Publication Date
Mon Jun 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect Different Radioactive Dose on Mechanical Properties of Composite Material from Novolak Resin Exposure to High – Energy Radiation
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The research involves using phenol – formaldehyde (Novolak) resin as matrix for making composite material, while glass fiber type (E) was used as reinforcing materials. The specimen of the composite material is reinforced with (60%) ratio of glass fiber.

      The impregnation method is used in test sample preparation, using molding by pressure presses.

      All samples were exposure to (Co60) gamma rays of an average energy (2.5)Mev. The total doses were (208, 312 and 728) KGy.

      The mechanical tests (bending, bending strength, shear force, impact strength and surface indentation) were performed on un irradiated and irrad

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Watery & Alcoholic Plant Extracts of Elettaria cardamomum On Growth of Some Bacteria Isolated from Otitis media Infections
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This study was done to determine the effect of watery and alcoholic extracts of Elettaria cardamomum  on growth of bacteria isolated from Otitis media Infections which are : Pseudomonas aeruginosa , Staphylococcus  aureus and  Klebsilla   spp.        The biochemical analysis revealed that watery extracts of Elettaria cardamomum  contains: Glycosides,  Alkaloids, Saponines, Tannins, and Volatile oils, ( This compound is Soluble in water ) , while the alcoholic extracts contains : (in addition to the above mentioned compounds ) Phenols , Resins , Flavonids and Coumarins. ( This compound is  Soluble in organic solutions ).      To study the e

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Publication Date
Tue Jan 14 2025
Journal Name
Journal Of Physical Education
The Effect of Proprioceptive Neuromuscular Facilitation Exercises Combined with Superset Pyramid on Maximal Strength in Classic Physique Athletes’ Lower Extremities
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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Dust Effect on the Efficiency of Silicon Mono Crystalline Solar Modules at Different Tilt Angles at Al-Jadryia Climate Conditions
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Solar energy usage in Iraq is facing many issues; one of those is the accumulation “of the dust on the surface of the solar module which” would highly lower its efficiency. The present work study the effect of dust accumulation” on installing fixed solar modules with different inclined angles 15o, 33o, 45o, 60o. Evaluation of the solar modules performance under different circumstance conditions such as rain, wind and humidity are considered in study of dust effect on solar module performance. The results show that the lowest output average efficiencies of solar modules occurs at 15o horizontally inclined angle are 7.4% , 6.7% , 8.0% , 8.1%, and 8.4% for the cor

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Effect of concentrations ratios of NiO on the efficiency of solar cell for (CdO)1-x(NiO)x thin films
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CdO:NiO/Si solar cell film was fabricated via deposition of CdO:NiO in different concentrations 1%, 3%, and 5% for NiO thin films in R.T and 723K, on n-type silicon substrate with approximately 200 nm thickness using pulse laser deposition. CdO:NiO/n-Si solar cell photovoltaic properties were examined under 60 mW/cm2 intensity illumination. The highest efficiency of the solar cell is 2.4% when the NiO concentration is 0.05 at 723K.

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Publication Date
Tue Jan 14 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of Silicon di oxide Nano -Fillers reinforcement on some properties of heat cure polymethyl methacrylate denture base material
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Background: The purpose of this study was to evaluate the effect of addition of surface treated silicon dioxide Nano filler (SiO2) on some properties of heat cured acrylic resin denture base material (PMMA). The properties were impact strength, transvers strength, and surface hardness. Materials and methods: In addition to controlled group SiO2 powder was added to PMMA powder by weight in three different percentages 3%, 5% and 7%, mixed by probe ultra-sonication machine.120 specimens were constructed and divided into 3 groups according to the test (each group consist of 40 specimens) and each group was subdivided into 4 sub-groups according to the percentage of added SiO2 (finally each subgroup consist of 10 specimens). The tests conducte

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