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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 Oct 28 2023
Journal Name
Baghdad Science Journal
COMPARATIVE STUDY BETWEEN A NOVEL DETERMINISTIC TEST FOR MERSENNE PRIMES AND THE WELL-KNOWN PRIMALITY TESTS
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In this article, a new deterministic primality test for Mersenne primes is presented. It also includes a comparative study between well-known primality tests in order to identify the best test. Moreover, new modifications are suggested in order to eliminate pseudoprimes. The study covers random primes such as Mersenne primes and Proth primes. Finally, these tests are arranged from the best to the worst according to strength, speed, and effectiveness based on the results obtained through programs prepared and operated by Mathematica, and the results are presented through tables and graphs.

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Publication Date
Sat Mar 03 2012
Journal Name
International Urology And Nephrology
GFR estimation in the morbidly obese pre- and postbariatric surgery: one size does not fit all
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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Experimental Investigation into the Heat and Mass Transfer in an Indirect Contact Closed Circuit Cooling Tower
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The heat and mass transfer coefficients of the indirect contact closed circuit cooling tower, ICCCCT, were investigated experimentally. Different experiments were conducted involving the controlling parameters such as air velocity, spray water to air mass flow rate ratio, spray water flow rate, ambient air wet bulb temperature and the provided heat load to investigate their effects on the performance of the ICCCCT. Also the effect of using packing on the performance of the ICCCCT was investigated. It was noticed that these parameters affect the tower performance and the use of packing materials is a good approach to enhance the performance for different operational conditions. Correlations for mass and heat transfer coefficients are pres

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The Inhibitory Effect of Lactobacillus acidophilus and Lactobacillus plantarum against Candida albicans Associated with Denture Stomatitis
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In this study Candida speices was diagnosed in 26 swab samples from patients with denture stomatitis , investigates the antagonism activity of Lactobacillus was investigated against the yeast of Candida albicans in vitro.Results revealed that The inhibition effect of Lactic Acid Bacteria against C.albicans was examined in solid medium, L.plantarum gave higher inhibition average 11mm followed by L.acidophillus with average 9 mm and, L.fermentum , L.casei with averages 7 mm. Whereas the filtrates, the highest inhibition zone were 20 and 16 mm by L. plantarum and L.acidophillus, respectively.

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Publication Date
Fri Aug 21 2009
Journal Name
Arabian Journal Of Geosciences
Mineralogical, geochemical and geotechnical evaluation of Al-Swera soil used for the bricks industry in Iraq
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Publication Date
Sun Nov 01 2020
Journal Name
Iscience
Identification and Characterization of Highly Fluorescent Pigment Cells in Embryos of the Arabian Killifish (Aphanius Dispar)
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study of growth curve and morphological change for Trichomonas vaginalis parasite in the tow culture media
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The objective of this study was shed light for cultivation and maintenance of Trichomonas vaginalis parasite growth after isolated it by vaginal swaps from females suffering vaginitis and abnormal vaginal discharges in these media CPLM and TAB media to detect growth curve, morphological changes and viability of parasite in the two culture media, together with effect of sheep and bovine serum on the growth of it. The results of this studies were showed there was abtaine differences between the two types of media , The maximum growth of parasite was in TAB medium after 72 hours incubation with use of bovine serum, while such growth was maximized after 144 hours incubation with the use of sheep serum. In CPLM medium, a maximum gro

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Publication Date
Tue Dec 01 2020
Journal Name
Jordan Journal Of Biological Sciences
The Variations in Saliva and Serum Total Peroxidases System's Activity in Patients with Different Oral Tumors
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Salivary peroxidases have biological functions of particular importance to oral health. The aim of this paper is to shed the light on saliva and serum total peroxidases activity as well as the activity of each of salivary peroxidase (SPO) and myeloperoxidase (MPO) in patients with oral tumors. The studied participants were divided into two groups: the first group included 18 oral squamous cell carcinoma patients and 20 age and gender-matched healthy controls while the second group consisted of 20 oral ossifying fibroma patients and 23 age and gender-matched healthy controls. Total peroxidases activity was determined, and its specific activity was calculated in serum and whole mixed saliva as well as in the supernatant and pellet fractions

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Publication Date
Sat Dec 28 2019
Journal Name
International Journal Of Environmental Research And Public Health
Predominant Mechanisms in the Treatment of Wastewater Due to Interaction of Benzaldehyde and Iron Slag Byproduct
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Iron slag is a byproduct generated in huge quantities from recycled remnants of iron and steel factories; therefore, the possibility of using this waste in the removal of benzaldehyde from contaminated water offers an excellent topic in sustainability field. Results reveal that the removal efficiency was equal to 85% for the interaction of slag and water contaminated with benzaldehyde at the best operational conditions of 0.3 g/100 mL, 6, 180 min, and 250 rpm for the sorbent dosage, initial pH, agitation time, and speed, respectively with 300 mg/L initial concentration. The maximum uptake capacity of iron slag was 118.25 mg/g which was calculated by the Langmuir model. Physical sorption may be the major mechanism for the removal of

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Structure of sex and age for population in the district of Tuz Khurmatu for (1997-2012)
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The study of sex Structure and age characteristics of an important element of the
follow-up changes between different population groups, which are connected to a large degree
the demographic, social and economic characteristics, particularly since each population
group varying characteristics in terms of age, sex entail social, demographic, cultural and
economic implications, and from that the researcher has taken from Structure of sex and age
for population in the district of Tuz Khurmatu for (1997-2012 ) the subject of consideration
and maintain compared to see the contrast between them. Qualitative Research for installation
and the age of the urban and rural areas has touched the judiciary, as well as its respects

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