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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 2008
Journal Name
رسالة ماجستير
دراسة مقارنة بين الشكلين الحلزوني والمكور في بكتريا ال Helicobacter pylori
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Spatial Variation of Respiratory Diseases in Najaf Governorate in 2016
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The relationship between respiratory diseases and natural geographical variables relative to temperature, relative humidity, wind and solar radiation is a strong one.
The environmental factors have impact on increasing the proportion of people with respiratory diseases in the province of Najaf, especially industrial pollution and working conditions as well as the economic level.
Ah-Mishkhab was in the first rank in terms of the number of people infected with respiratory diseases reached 135177 and 41%, followed by Najaf governorate which reached its numbers to 77801 and 23%. The district of Kufa ranked third with 42051 and 13%, and the other administrative units at fourth and fifth rank respectively.
When comparing diseases and

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
الألفاظُ المُعَرَّبة في فتح الباري بشرح صحيح البخاري لإبن حجر العسقلاني
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This research deals with a range of vocabulary, non-Arab, which
appeared in a book Fath al-Baari by Ibn Hajar al-Askalani, so we display this
vocabulary and matrix is scholarly tuned in, interpretation and statement of
origin, and then matrix is what I'm stone in the view of the scientists and was
for Ibn Hajar outstanding efforts in the follow-up statements The scientists
documented a valuable book and it is fath Al-Bari important source of
vocabulary Aloagamip the complexity and multiplicity of views.

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Psychological Distress in Parents of Autistic Children in Baghdad City
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Objectives: The study aims to: (1) assess psychological distress in parents of autistic children, (2) identify the
relationship between psychological distress and parents' socio-demographic characteristics such as (age, marital
status, relationship with child, educational level and monthly income) and (3) identify the relationship between
parent's distress and some of children' socio-demographic characteristics such as (gender, age, birth order and
mean number of children).
Methodology: A descriptive–analytical study that was carried out from December 12th, 2011 to May 1st, 2012.
on a purposive (non- probability) sample of 120 parents (father and mother) who have children with autism and
send their children to the

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
مفردات قرآنية في معلقة الحارث بن حلّزة اليشكري دراسة صرفية دلالية
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Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern, especially the Qur’anic vocabulary, which scholars dealt with in various branches of the Arabic language

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Publication Date
Tue Jan 29 2019
Journal Name
Arab Science Heritage Journal
منهج النديم البغدادي في فهرسة دواوين الشعر (حتى نهاية العصر الأموي )
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الحديث عن محمد بن إسحاق النديم حديث عن عالم جليل كان له فضل تصنيف سفر خالد من أسفار المعرفة و العلم و سجل ضم عناوين ما أنتجته الأمة العربية الإسلامية في وقت عزها و مجدها و سطوع كوكبها في سماء الدنيا ، فجاء هذا الكتاب جامعا نافعا في بابه .

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
الرعاية الاجتماعية لمجهولي النسب دراسة ميدانية في احدى مؤسسات الرعاية الاجتماعية
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Considers births illegal for children (illegitimate) phenomenon of negative social phenomena in our society where it's dangerous and the superiority of gravity on other social phenomena Calanhrav, homelessness and other due to poor drainage energies and sexual dysfunction in the value system among its actors and is characterized by the absence of social conscience and a lack of morality and the weakness of the system human-reliance among others.

The morality is the obvious difference between humans and animals. Wade this to say social scientists, while human social animal they said no that he has morals and values ​​do not exist in other organisms so well that births

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر الاسئلة السابرة في تحصيل طلاب الصف الرابع العام لمادة التاريخ
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The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.

      &nb

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
توظيف توظيف التراث في المونودراما المسرحية (نصوص د. علي حداد أنموذجاً)
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Arabic humanity heritage had considered as a treasure of artistic, literary aspects, which is full of energies to embody investment by suitable historical ideology.

Theatre, art can be used, corresponded to make special essay reflecting a desire to establish cultural notification.

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Publication Date
Sun Jul 01 2007
Journal Name
Political Sciences Journal
عرض رسائل (الموقف من التعددية الحزبية في الفكر السياسي الاسلامي المعاصر)
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عرض رسائل (الموقف من التعددية الحزبية في الفكر السياسي الاسلامي المعاصر)

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