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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
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Improve studies and calculations for the Bose-Einstein condensation D-D fusion reaction rate
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A theoretical study including the effects of the fusion characteristics parameters on the fundamental fusion rate for the BEC state in D-D fusion reaction is deal with varieties physical parameters such as the fuels density, fuel temperature and the astrophysics S-factor are processed to bring an approximately a comparable results to agree with the others previously studies.

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Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Engineering
Parameters Affecting the Strength and Behavior of RC Dapped-End Beams: A Numerical Study
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The finite element method has been used in this paper to investigate the behavior of precast reinforced concrete dapped-ends beams (DEBs) numerically. A parametric investigation was performed on an experimental specimen tested by a previous researcher to show the effect of numerous parameters on the strength and behavior of RC dapped-end beams. Reinforcement details and steel arrangement, the influence of concrete compressive strength, the effect of inclined load, and the effect of support settlement on the strength of dapped-ends beams are examples of such parameters. The results revealed that the dapped-end reinforcement arrangement greatly affects the behavior of dapped end beam. The failure load decreases by 25% when

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Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Comparison among the Synthesis of Some Azomethine Derivatives by Classical and Non-classical Methods
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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Mr. Hassan Ezzedine al-Ulum The social contract and popular power when Imam Ali
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حسن السيد عز الدين بحر العلوم العقد الاجتماعي والسلطة الشعبية عند الإمام علي (عليه السلام )

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Spectrophotometric Kinetic Methods for the Determination of Paracetamol in Pure Form and Pharmaceutical Preparations
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Simple and sensitive kinetic methods are developed for the determination of Paracetamol in pure form and in pharmaceutical preparations. The methods are based on direct reaction (oxidative-coupling reaction) of Paracetamol with o-cresol in the presence of sodium periodate in alkaline medium, to form an intense blue-water-soluble dye that is stable at room temperature, and was followed spectrophotometriclly at λmax= 612 nm. The reaction was studied kinetically by Initial rate and fixed time (at 25 minutes) methods, and the optimization of conditions were fixed. The calibration graphs for drug determination were linear in the concentration ranges (1-7 μg.ml-1) for the initial rate and (1-10 μg.ml-1) for the fixed time methods at 25 min.

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Engineering
Synthesis and Characterization Of CaMgO2 Nanoparticles Photocatalyst For the Decolorization Of Orange G Dye
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A series of heterogeneous basic catalysts of CaO, MgO and CaMgO2 at different calcination temperature were synthesized via solution combustion method. Different characterization techniques have been carried out to investigate the structure of the produced catalysts i.e. X-ray diffraction (XRD), particle size analyzer, morphology by atomic force microscope (AFM) and reflection using UV-VIS diffuse reflectance spectra. The particles size analyzer revealed that the mixed oxide catalysts calcined at different calcination temperature possess smaller nano size particles compared to pure CaO. Moreover, the energy band gap was calculated based on the results of diffuse reflectance spectra. The energy band gap was redu

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Publication Date
Fri Sep 15 2023
Journal Name
History Of Medicine
The multifaceted role of Dectin-1 and Card9 in inflammatory bowel disease Iraqi patients
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The study aimed to investigate the role of Dectin-1 and Card-9 in pathogenicity of inflammatory bowel disease (IBD). This investigations involved 150 blood samples for IBD patients which divided in to two groups (50 for crohns disease CD (G2) and 50 for ulcerative colitis UC (G3)). All a apparently (male and female) attended to) Al-Kindy hospital) in Baghdad city, department of Gastroenterology. and all of thin were diagnosis by consulters medical staff and pathologists with age range 15-65years average 40 years. in addition to 50 blood samples were collected from apparently healthy individuals as control group (G1). 10 ml were withdrawn from all participants, 5ml for the immunological study which carried by ELISA technique and 5 ml used fo

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of The College Of Education For Women
From Mourning to Empowerment: The Representation of Widow in Selected English and Arabic Poems
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فقدان الزوج يعد حدثًا يغير حياة النساء، مما يضطرهن إلى السباحة في عالم جديد مليء بالحزن والوحدة والشكوك. مع الوقت، تطورت طريقة تصوير الأرامل بشكل كبير تعكس التغييرات في الآراء والقيم الثقافية. تُمثل الأرامل تقليديًا بأنهن ضعيفات ومعتمدات في الأدب، مستندة إلى افتراض أنهن يفتقدن الدعم المالي بعد وفاة شركائهن. ومع ذلك، فإن هذا التصوير لا يعترف بتأثير الأرملة على الرفاهية والهوية الشخصية. يسعى هذا النص إلى

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Priority study of welding parameters affecting the rate of molten metal precipitation and hardness
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Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ECOLOGY OF LEECHES AND GASTROPODS OF THE LOWER AK-BUURA RIVER, FERGANA VALLEY,UZBEKISTAN
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This study was conducted on species composition, morphology, ecological characteristics, biotope distribution, ecological groups, biodiversity indicators and zoogeography of leeches and gastropods distributed in the lower Ak-Buura River. According to the results, it was found that 7 species of leeches belonging to 4 families and 6 genera and 10 species of fresh-water gastropods belonging to 3 families and 6 genera live in the lower Ak-Buura River. In the river, it was observed that leeches are mainly distributed in muddy biotopes, and gastropods are widespread in muddy, stony and sandy biotopes with a lot of plants. Biodiversity indices of leeches and gastropods in the Ak-Buura River were analyzed using the Shannon index. As a result, it

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