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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
Sun Jan 26 2020
Journal Name
Iraqi Journal Of Science
Proving the Equality of the Spaces Q_b^r (A),Q_b^l (A) and BL(X) where X is a Complex Banach Space
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Cabrera and Mohammed proved that the right and left bounded algebras of quotients  and  of norm ideal  on a Hilbert space  are equal to  Banach algebra of all bounded linear operators on . In this paper, we prove that  where  is a norm ideal on a complex Banach space .

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Clinical And Experimental Dentistry
Comparison of the accuracy of intraoral digital impression system and conventional impression techniques for multiple implants in the full-arch edentulous mandible
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Publication Date
Wed Mar 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Changes in the Weights of the Testes and Epididymes as Well as Sperm Characteristic of Male Albino Mice Treated with Silver Nanoparticles
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The present study was directed to determine the effect of silver nanoparticles (Ag NPs) on the weights of the testes and epididymides and the characteristics of sperm in male albino mice. Animals were orally dosed with 200 mg/kg of Ag NPs for 5,10,15 days and then during the day following the end of dosage period all animals were sacrificed, then the testes and epididymes (head and tail) were isolated and after their weights measured. Then we studied the percentage of vitality and sperm abnormalities and calculate the concentration of sperm in the testes and epididymides. The results of this study after comparing it with the control showed a statistical decrease (P<0.05) in the weights of testes and tunica albuginea for the three peri

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study the Inhibitory effect of Rose and blossom bitter orange flowers extracts against different types of bacteria isolated from the oral cavity
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The study in duded isolation and identification of microbial isolates from oral cavity to 10 volunteers, diagnosed within the three groups: Staphylococcus aureus, Staphylococcus epidermidis, Streptococcus spp. and Candida albicans . The sensitivity test of all isolates bacteria Streptococcus spp. , S. aureus and S. epidermidis showed high resistance to Ampicillin(100)%,followed Methicillin (88.88)% and Amoxicillin / clavulanic acid(77.77)%, while the resistance for each of Vancomycin and Amoxicillin were (66.66)%, and the resistance to Erythromycin and Pencillin (55.55)% to each of them. The results showed less resistance to Trimethoprim (22.22)% and Cefalotine (11.11)% of all bacteria isolate. Investigation of the pre

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Publication Date
Wed Dec 22 2021
Journal Name
Plos One
Awareness and preparedness of healthcare workers against the first wave of the COVID-19 pandemic: A cross-sectional survey across 57 countries
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Background

Since the COVID-19 pandemic began, there have been concerns related to the preparedness of healthcare workers (HCWs). This study aimed to describe the level of awareness and preparedness of hospital HCWs at the time of the first wave.

Methods

This multinational, multicenter, cross-sectional survey was conducted among hospital HCWs from February to May 2020. We used a hierarchical logistic regression multivariate analysis to adjust the influence of variables based on awareness and preparedness. We then used association rule mining to identify relationships between HCW confidence in handling suspected

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Government Controlling Standards GAO to limit Some of Negative Phenomena According to the Anti-corruption
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Abstract :

       The research aims to diagnose some of the negative phenomena
 ( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for thi

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Publication Date
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Frames of Al-Alam TV channel’s handling of the Iraqi and Lebanese protests Analytical study of the main news bulletin for the period from October 1, 2019, to December 31, 2019
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        In October 2019, Iraq and Lebanon witnessed widespread protests, which aroused the interest of the media, as they began with demands for the provision of services, then escalated with the overthrow of the political system. The researchers chose a satellite channel that represents a direction for a country accused of entering the line of protests. This paper aims to analyze the main bulletin of Al-Alam channel to find out how it deals with the protests in the news. It is classified descriptively, using the survey method and the method of content analysis. The study community was represented by the main news bulletin of Al-Alam channel. The researchers adopted a deliberate sample for the period from 1/10/2019 to

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Publication Date
Fri Jan 31 2025
Journal Name
University Of Anbar Sport And Physical Education Sciences
The Impact of the Concept Maps Strategy in the Guided Discovery Method at Learning the Skill of Layup Shooting of Basketball
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Publication Date
Mon Mar 30 2020
Journal Name
College Of Islamic Sciences
 The structure of the phoneme composition of the verses describing the servants of Rahman (verse 63-77) from Surat Al-Furqan
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This study sheds light on the structure of the phoneme composition of the verses describing the servants of the Most Merciful in Surat Al-Furqan, and on how its silences, voices, and syllables are distributed, questioning and talking to them about their condition, their aesthetics, and the accuracy of Quranic employment for them, stemming from the presence of a strong, inseparable bond, and a close relationship between the voice and meaning As (i.e. the voice) is the nerve of speech, forming the basic building blocks of speech through synergy of syllables and syllables with each other, creating an audio context with a rhythm that is parallel, expressive, and in harmony with the content, as the vocal context and the fabric based on it are

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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
The necessary characteristics of the kindergarten teachers who have been recently appointed from the point of view of the kindergarten managers.
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One of the difficulties that the kindergarten institution face is the lack of specialized teachers to work with the children at the kindergarten age for the majority  of this stage teachers were prepared to teaech in the elementary stage while the kindergarten child needs ateacher who is aware of the characteristics  and the demands of his growth and his behavioral emotional and social problems.

Therefore the best teacher must be chosen for the kindergarten and qualifying  her educationally in all that this qualifying  includes of  knowledge's.

The aims of the research:

The present research aims at the identification  of the n

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