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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
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Paleoenvironments and Sequence Stratigraphy of the Turonian-Lower Campanian Succession at Majnoon Oil Field, Southern Iraq
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The Turonian-Lower Companian succession at Majnoon Oil Field is represented by the Khasib, Tanuma, and Saadi formations. Four major paleoenvironments were recognized within the studied succession, there are: Shallow open marine environment, shoal environment, deep marine environment, and basinal environment. They reflect deposition on a carbonate platform of homoclinal ramp setting. The studied succession represents two second order supersequences (A) and (B). Supersequence (A) includes both the Khasib and Tanuma formations. The Saadi Formation represents cycle (B). These second order cycles can be divided each into two third order cycles, This subdivision may reflect the effect of eustacy being the major controlling factor of cycles dev

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Publication Date
Tue Dec 31 2024
Journal Name
Sabrao Journal Of Breeding And Genetics
MORPHOLOGICAL AND ANATOMICAL STUDY OF THE FLORAL PARTS OF LILY (LILIUM CANDIDUM L.) CULTIVATED IN IRAQ
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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Silibinin in Lowering the Intraocular Pressure in Normotensive Rabbits: Interaction with Pilocarpine and Cyclopentolate
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Previous data indicated the effectiveness of silibinin as intraocular pressure (IOP) - lowering agent.  The present study was performed to evaluate the interaction of silibinin with pilocarpine or cyclopentolate in lowering IOP in normotensive rabbits. The effects of topically instilled silibinin hemisuccinate solution (0.75%) alone or adjunctly combined with 2% pilocarpine or 1% cyclopentolate on the IOP of normotensive rabbits were evaluated using indentation tonometry. The results showed that 0.75% solution of silibinin was found more potent than pilocarpine (2% drops) in lowering IOP of normotensive rabbits, while their combination results in longer duration of action. Moreover, the elevated IOP values produced by cyclopentolate

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Isolation and Identification the Cyanobacterium: Scytonema hofmanni var. calcicolum as New Record in Iraqi Drinking Water.
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The aim of this study was to isolate and identify the cyanobacterium Scytonema hofmanni Var. calcicolum from the domestic drinking tanks as a new record in Iraqi drinking water. Scytonema hofmanni var. calcicolum, a filamentous freshwater cyanobacterium (blue-green alga). This alga was isolated from the walls of the domestic plastic water tanks in Al- karkh/ Baghdad city on July 2014. The sampling was performed by collecting three samples from this tanks, the three examined samples microscopically revealed the dominance of this cyanobacterium as unialgal in the studied samples. The results showed this alga has the ability to tolerate high temperature up to 42 Cº and very low light intensity inside the tanks which up to 10 μE/m²/s.

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Publication Date
Sat Dec 11 2021
Journal Name
Neuroquantology
Investigate and Calculation Electron Transfer Rate Constant in the N749 Sensitized Dye Contact to ZnSe Semiconductor
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The dye–semiconductor interface between N749 sensitized and zinc semiconductor (ZnSe) has been investigated and studied according to quantum transition theory with focusing on the electron transfer processes from the N749 sensitized (donor) to the ZnSe semiconductor (acceptor). The electron transfer rate constant and the orientation energy were studied and evaluated depended on the polarity of solvents according to refractive index and dielectric constant coefficient of solvents and ZnSe semiconductor. Attention focusing on the influence of orientation energies on the behavior of electron transfer rate constant. Differentdata of rate constant was discussion with orientation energy and effective driving energy for N749-ZnSe system.

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Publication Date
Thu Nov 16 2023
Journal Name
Journal Of Chemical Health Risks
Synthesis, Characterization and Study the Biological Activity of Some New Heterocyclic Compounds Derived from Terephthalic Acid
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The organic compound imidazole has the chemical formula C3N2H4. Numerous significant biological compounds contain imidazole. The amino acid histidine is the most prevalent. The substituted imidazole derivatives have great potential for treating a variety of systemic fungi infections. Thiourea is an organosulfur compound with the formula SC(NH2)2. It is a reagent in organic synthesis. In this paper, some new imidazole and thiourea derivatives are synthesized, characterized, and studied for their biological activity. These new compounds were synthesized from the starting material terephthalic acid, which was transformed to corresponding ester [I] by the refluxing of diacid with methanol in the presence of H2SO4 as a catalyst, compound [I] con

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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Study the physical and optoelectronic properties of silver gallium indium selenide AgGaInSe2/Si heterojunction solar cell
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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical And Cellular Archives
Histological disturbance in liver and spleen of visceral leishmaniasis infected mice with the progression of infection
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Leishmania parasites reproduce wherever there are cells of the mononuclear phagocyte system, almost in macrophages. These are most copious in the liver and spleen;therefore, infection leads to an expansion of both of them. This study determined the burden of visceral leishmaniasis (VL) infection on liver and spleen. A total of 20 mice were infected peritoneally with 2x107promastigotes of Leishmania donovani / ml and other 12 mice left without infection as a healthy control. The weight of whole body, liver and spleen were measured and the histological development using hematoxylin and eosin stains were determined after 15, 30, 45-and 60-days post infection. The results represent that the mean weights of liver and spleen were increased in inf

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Publication Date
Wed Apr 03 2024
Journal Name
Al- Anbar Medical Journal
Hypervirulent and the Multi-Drug Resistant Klebsiella oxytoca: A New Emerging Pathogen in Baghdad Hospitals, Iraq
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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Experimental Evaluation of the Strut-and-Tie Model Applied to Deep Beam with Near-Load Openings
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It is commonly known that Euler-Bernoulli’s thin beam theorem is not applicable whenever a nonlinear distribution of strain/stress occurs, such as in deep beams, or the stress distribution is discontinuous. In order to design the members experiencing such distorted stress regions, the Strut-and-Tie Model (STM) could be utilized. In this paper, experimental investigation of STM technique for three identical small-scale deep beams was conducted. The beams were simply supported and loaded statically with a concentrated load at the mid span of the beams. These deep beams had two symmetrical openings near the application point of loading. Both the deep beam, where the stress distribution cannot be assumed linear, and the ex

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