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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 Mar 09 2015
Journal Name
Monthly Notices Of The Royal Astronomical Society
A reliable iterative method for solving Volterra integro-differential equations and some applications for the Lane–Emden equations of the first kind
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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The norms of Minnesota multi faces personality inventory (second edition) MMPI-2 and the sixteen personality factor questionnaire of catel (fifth edition)
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The aim of the current study is to create special norms of the second edition of Minnesota multi faces personality inventory, and the fifth edition of the sixteen personality factor questionnaire of catel. To this end, the researcher applied the Minnesota multi faces personality inventory over a sample of (1646) secondary and university students as well as plenty of disorders. She also applied the sixteen personality factor questionnaire of catel on (4700) secondary and university students. SPSS tools were used to process data.  

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Publication Date
Fri Nov 20 2020
Journal Name
Solid State Technology
Building A Psychological Flow Scale In The Rhythmic Gymnastics Lesson For Third-Stage Students Of The College Of Physical Education And Sciences
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In this study, the two researchers try to identify the degree of psychological flow among third-stage students in the College of Physical Education and Sports Sciences / University of Baghdad, by constructing a psychometric flow meter for third-stage students in the College of Physical Education and Sports Sciences / University of Baghdad, and the research sample reached 123 female students They represent 100% of the research community, and after conducting the scientific foundations for building the scale, the two researchers reached the final version of the psychometric flow scale with 21 items with four axes.

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Publication Date
Fri Jan 31 2025
Journal Name
Journal Of Physical Education
The Reality achieving educational and educational goals for school administrations from physical education teachers from the point of view of other disciplines
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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Comparing the Sequential Nonlinear least squared Method and Sequential robust M method to estimate the parameters of Two Dimensional sinusoidal signal model:
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Estimation of the unknown parameters in 2-D sinusoidal signal model can be considered as important and difficult problem. Due to the difficulty to find estimate of all the parameters of this type of models at the same time, we propose sequential non-liner least squares method and sequential robust  M method after their development through the use of sequential  approach in the estimate suggested by Prasad et al to estimate unknown frequencies and amplitudes for the 2-D sinusoidal compounds but depending on Downhill Simplex Algorithm in solving non-linear equations for the purpose of obtaining non-linear parameters estimation which represents frequencies and then use of least squares formula to estimate

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Publication Date
Thu Oct 20 2022
Journal Name
Iraqi Journal Of Industrial Research
Study of the Effect of Epipremnum Aureum Extracts and Tribulus Terrestris L. as a Natural Alternative for the use of Industrial Antioxidants
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In this study, two types of local plants were chosen, the first is the plant golden pothos Epipremnum aureum and the second is the Iraqi Sheikh's chin plant Tribulus terrestris L, for the purpose of making a comparison between them in terms of their possession of chemical groups with antioxidant activity in order to use them as a natural alternative to using antioxidants Industrial that cause negative effects on human health, the samples were prepared using the method of water and alcohol extraction (ethanol 70%) for both plants. It revealed the presence of a number of chemical groups (tannins, carbohydrates, phenols, flavonoids, alkaloids) for both plants, the aqueous and alcoholic extracts. Coumarins are only found in the sheikh's chin pl

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Arthroscopic micro fracture and intra articular whole bone marrow injection for the treatment of articular cartilage lesions in the knee joint. Authors
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Abstract Background: Articular cartilage lesions in the knee joint are frequently seen,its treatment represents a challenge for orthopedic surgeons especially in young age patients and if left untreated,then they can progress to advanced osteoarthritis that may affect the functional status of the patients.Many treatment modalities had developed for these lesions, in the current study arthroscopic micro fracture plus intra articular whole bone marrow(WBM) injection was used as modality of treating these lesions. Objectives: to assess the effectiveness of arthroscopic micro fracture plus WBM intra articular injection as a treatment modality for knee articular cartilage lesions. Patients and Methods : a prospective experimental study was perf

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Publication Date
Thu Jun 24 2021
Journal Name
Frontiers In Medicine
The Characterisation of the Craniofacial Morphology of Infants Born With Zika Virus; Innovative Approach for Public Health Surveillance and Broad Clinical Applications
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Background: This study was carried out in response to the Zika virus epidemic, which constituted a public health emergency, and to the 2019 WHO calling for strengthened surveillance for the early detection of related microcephaly. The main aim of the study was to phenotype the craniofacial morphology of microcephaly using a novel approach and new measurements, and relate the characteristics to brain abnormalities in Zika-infected infants in Brazil to improve clinical surveillance.

Methods: 3D images of the face and the cranial vault of 44 Zika-infected infants and matched healthy controls were captured using a 3D stereophotogrammetry system. The CT scans of the brain of t

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
A Comparison Between Different Susceptibility Test Methods to Evaluate the Antibacterial Activity of Olibanum and Alum Against the "Red Complex" Periodontal Pathogens
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Testing the sensitivity of periodontal pathogens requires the selection of an easier and more reliable method to be used with such anaerobic bacteria that need a long period of time for growth. Natural materials are a new era of antibacterial agents to control periodontal infections. The aims of the current study were to test the antibacterial activity of two natural agents, namely olibanum and alum, against three types of red complex periodontal pathogens and compare the application of agar diffusion and microdilution methods for testing the susceptibility. Gingival crevicular fluid from pockets with chronic infections was sampled as a source for the three types of bacteria, Porphyromonas gingivalis, Tannerella forsythia

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Publication Date
Mon Nov 29 2021
Journal Name
Iraqi Journal Of Science
Determination of the Liver Enzymes Level and Kidney Functions in Pregnant Women in the Second Trimester of Pregnancy at Different Age Groups
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The level of liver enzymes and kidney functions in pregnant women in the second trimester of pregnancy at different age groups was determined. This study is composed of fifty pregnant women in the second trimester of pregnancy and were classified into two subgroups; first group included twenty-five pregnant with an age between 22-30 years, a second group included twenty-five pregnant with an age 35-42 years. A control group included twenty-five non-pregnant, healthy women was also included. Blood samples were obtained from each group, centrifuged, serum was collected from each group to measure liver enzymes (AST, ALT and ALP) and kidney function tests (urea and creatinine) were measured using enzymatic kits. The results of present study

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