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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
Sat Jul 01 2023
Journal Name
Chalcogenide Letters
Investigating the optical and electrical characteristics of As60Cu40-xSex thin films
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In this work, As60Cu40-xSex thin films were synthesized, and the pulsed laser deposition method was used to study the effected partial replacement of copper with selenium. The electrical characteristics and optical characteristics, as indicated by the absorbance and transmittance as a function of wavelength were calculated. Additionally, the energy gap was computed. The electrical conductivity of the DC in the various conduction zones was calculated by measuring the current and voltage as a function of temperature. Additionally, the mathematical equations are used to compute the energy constants, electron hopping distance, tail width, pre-exponential factor, and density of the energy states in variation zones (densities of the energ

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Community Pharmacists' Attitudes and Practice in the Management of Minor Ailments
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This study aimed to know the attitudes and practice of pharmacists regarding the management of minor ailments in Iraqi community pharmacies. A cross-sectional study for 320 community pharmacists was conducted during February 2020 using a newly developed and validated questionnaire. Only 4.4% of pharmacists prefer not to deal with minor ailment cases. Minority (15.6%) of participated pharmacists refer more than half of minor ailment cases they face to the physician. Regarding the assessment of minor ailments using WWHAM technique, what are the symptoms are the most commonly asked questions by pharmacists. Only 49.1% mentioned that they ask all WWHAM questions. On the other hand, most pharmacists (90%) educate their patients about the dosi

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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
The Performance of Plasmonic Gold and Silver Nanoparticle-Based SERS Sensors
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The influence of different types of plasmonic gold (Au-NPs) and silver (Ag-NPs) nanoparticles as well as aging on the performance of Surface-Enhanced Raman Scattering (SERS) sensors were studied. The average diameters of Au-NPs and Ag-NPs were about 23 nm and 15 nm, respectively, with a number of laser pulses of about 200. plasmonic nanoparticles were synthesized by laser ablation process in distilled water using a fixed energy laser fluence of about 14 J/cm2 of Nd-YAG laser, with 1060 nm wavelength and 1 Hz pulse repetition rate. The SERS sensor was carried out by quick drop casting process of plasmonicplasmonic nanoparticles on glass substrates. The morphological aspects and the performance of SERS sensors were investigated

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
The Spectroscopic Behaviour of Rhodamine 6G in Liquid and Solid Solutions
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Absorption, fluorescence, quantum yield and lifetime of rhodamine 6G in chloroform, methanol and dimethyl sulfoxide were measured. From a comparison of these quantities, with those for solid solutions (solid solutions are obtained by mixing constant volume proportions of dye at a concentration of 1*10-4M/l with different volume proportions from the concentrated solution of polymer in chloroform and dimethyl sulfoxide). The results showed that the addition of polymer to liquid concentrated solutions (1*10-4M/l )of rhodamine 6G dye from expecting [which leading to development active medium for laser dye at high concentration] increase the spectra shift toward high energies, and the luminescence quantum yield but decreasing radiative lifetim

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Single Quranic between the root of language and meaning of Quranic
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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Assessing the Moisture and Aging Susceptibility of Cold Mix Asphalt Concrete
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Laboratory experience in Iraq with cold asphalt concrete mixtures is very limited. The design and use of cold mixed asphalt concrete had no technical requirements. In this study, two asphalt concrete mixtures used for the base course were prepared in the laboratory using conventional cold-mixing techniques to test cold asphalt mixture (CAM) against aging and moisture susceptibility. Cold asphalt mixtures specimens have been prepared in the lab with cutback and emulsion binders, different fillers, and curing times. Based on the Marshal test result, the cutback proportion was selected with the filler, also based on the Marshal test emulsion. The first mixture was medium setting cationic emulsion (MSCE) as a binder, hydrate

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Publication Date
Wed May 01 2019
Journal Name
Journal Of Engineering
Postmodern Architecture between the pillars of philosophical discourse and architectural practice
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Postmodern arguments, formed a critic case of what modernity brought in several levels. Postmodern practice was considered as a proactive case having amorphous concepts and features to what entiled as an intellectual trends postmodern philosophically and intellectually. But, what postmodernism architecture broughts in it essence, was not isolation from the intellectual context and entrepreneurship case, and it was not disconnecting from the intellectual and philosophical era of that period. Lliteratures and philosophical argument precede what (Robert Venturi) and (Charles A Jencks) had brought, albeit it was closer to critics and correction the path of modernity from crystallizing a direction that exceeds modrinity to wh

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Publication Date
Wed Jan 10 2024
Journal Name
The American Journal Of Interdisciplinary Innovation And
SUBJECT REVIEW PHASES OF SUGAR METABOLISM AND THE EFFECT OF HORMONES
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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Microfacies Architecture and Stratigraphic Development of the Yamama Formation, Southern Iraq
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The Yamama Formation belongs to the late Berriasian-Aptian succession, which was deposited during the Lower Cretaceous period within the main shallow marine depositional environment.

Petrographic study and microfacies analysis enabled the recognition of six main microfacies for three association facies. These are the Semi-restricted, Shallow open marine and Shoal environments. The study succession represents deposition of three third order cycles, these cycles where deposited during successive episodes of relative sea level rises and still stand.

The presence of shoal association facies (oolitic packstone microfaces) between the Sulaiy and Yamama formations refer to continue the deposition during the same stage, and may s

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
The role and importance of amino acids within plants: A review
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