Preferred Language
Articles
/
jpgiafs-550
The fair Value and its Using Effects on The Financial Reports Quality
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Biochem. Cell. Arch.
ANATOMICAL AND CHEMICAL STUDY OF ALTHEAE OFFICINALIS L. SPREAD IN THE NORTH OF IRAQ
...Show More Authors

Scopus (2)
Scopus
Publication Date
Wed Jun 01 2022
Journal Name
مجلة كلية العلوم الاسلامية
The most prominent challenges facing Muslim youth and addressing them from a Quranic perspective
...Show More Authors

The research talks about the most important challenges facing Muslim youth of their ideological, social and economic types, and the youth is facing several problems, the most important of which are the intellectual and social invasion to which the Islamic nation has been exposed and ways to address them from a Quranic perspective and find solutions to these problems and these challenges in accordance with Islamic Sharia and the texts of the Holy Quran. From three topics and several demands, during which the researcher tried to find solutions to each challenge through the verses of the Noble Qur’an.

View Publication Preview PDF
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Cognitive Beliefs and Their Relationship to Self-Organized Learning Strategies at the Preparatory Stage
...Show More Authors

The study aims to identify the level of cognitive beliefs, as well as to identify the level of self-organized learning strategies among intermediate school students. The study also aims to identify the differences in the level of self-organized learning strategies among intermediate school students in term of gender, branch (scientific, literary). In order to achieve the research objectives, the researcher designed a scale to measure the cognitive beliefs. As for the scale of self-organized learning strategies, the researcher adopted a scale of (Pintrich et al. 1991), which was translated by (Izzat Abdelhamid, 1999) , For self-organized learning strategies, the sample consisted of (400) students from the research population, whic

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2024
Journal Name
Results In Control And Optimization
Impact of wind flow and global warming in the dynamics of prey–predator model
...Show More Authors

View Publication
Scopus (24)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Total Oxidants, Lipid Peroxidation and Antioxidant Capacity in the Serum of Rheumatoid Arthritis Patients
...Show More Authors

View Publication
Scopus (11)
Scopus Clarivate Crossref
Publication Date
Wed May 08 2024
Journal Name
Applied Sciences
Nano-Additives in Asphalt Binder: Bridging the Gap between Traditional Materials and Modern Requirements
...Show More Authors

This research delves into the realm of asphalt technology, exploring the potential of nano-additives to enhance traditional asphalt binder properties. Focusing on Nano-Titanium Dioxide (NT), Nano-Aluminum Oxide (NA), and Nano-Silica Oxide (NS), this study investigates the effects of incorporating these nanomaterials at varying dosages, ranging from 0% to 8%, on the asphalt binder’s performance. This study employs a series of experimental tests, including consistency, storage stability, rotational viscosity, mass loss due to aging, and rheological properties, to assess the impact of nano-additives on asphalt binder characteristics. The findings indicate a substantial improvement in the consistency of the asphalt binder with the add

... Show More
View Publication
Scopus (12)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Sun Jun 19 2016
Journal Name
Kufa Journal For Veterinary Medical Sciences
Pre and postnatal morphological developments for the skull bones in guinea pig (Cavia cutleri)
...Show More Authors

View Publication
Publication Date
Fri Feb 28 2020
Journal Name
Journal Of Research On The Lepidoptera
Description of New Iraqi Spider Ananeon Howardensis (Arachnida: Salticidae) and the Prey Capture Method
...Show More Authors

View Publication
Crossref (2)
Crossref
Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
The Influences of Aminophylline and Indomethacin in Glycerol-Induced Acute Renal Failure in Rats
...Show More Authors

Background: Adenosine mediates homodynamic
changes and resulted in the production of acute renal
failure (ARF) in female Albino-Wister rats, therefore,
adenosine level increases highly in ARF.
Objective: This experiment was designed to
investigate the effect of the adenosine antagonist
aminophylline and the adenosine agonist indomethacin on glycerol-induced ARF.
Method: Glycerol induced ARF was produced by a
single dose (10ml/kg, 50%v/v with distilled water i.m)
in rats, which were restricted to drinking water.
Aminophylline was used in our study in a dose of
25mg/kg, i.p) while the dose of indomethacin was
10mg/kg, i.p), assessment of renal function was done
by measuring blood urea
nitrogen (BUN

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Advanced Pharmacy Education And Research
Ultra HPLC method development and validation for the determination of meclizine in pharmaceutical formulation
...Show More Authors

View Publication Preview PDF
Scopus Crossref