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 Nov 28 2018
Journal Name
Arab Science Heritage Journal
جوانب جوانب من المعالجات البيئية والمناخية لعمائر الطين في الواحات الليبية
...Show More Authors

This paper sheds light on aspects of environmental and climatic treatments in the groves mud existing in some Libyan oases. It reveals the architecture efforts and contributions to the adaptation of the construction and materials in order to organize the weather inside the building blocks to suit the nature of the human and his living in all seasons

View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use Dividend Discount Model , DDM in Stocks Valuation With Framework of Inflation: An Applied Study
...Show More Authors

The theme of this Study presents analysis and discuss to the "Share the framework for assessing inflation," a practical study in a sample of joint stock companies listed on the Iraq Stock Exchange for the years (2009-2013). To determine the extent of the disparity between the nominal value of shares (Nominal Value) before deducting inflation and the real value (Real Value) per share, after deducting inflation in the case of zero growth. The study relied on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletin issued by the Central Bank of Iraq. It is fra

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Estimate Kernel Ridge Regression Function in Multiple Regression
...Show More Authors

             In general, researchers and statisticians in particular have been usually used non-parametric regression models when the parametric methods failed to fulfillment their aim to analyze the models  precisely. In this case the parametic methods are useless so they turn to non-parametric methods for its easiness in programming. Non-parametric methods can also used to assume the parametric regression model for subsequent use. Moreover, as an advantage of using non-parametric methods is to solve the problem of Multi-Colinearity between explanatory variables combined with nonlinear data. This problem can be solved by using kernel ridge regression which depend o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses' Exposure to Chronic Diseases in Thi-Qar Governorate Hospitals
...Show More Authors

Objective: To assess nurses' exposure to hospitals chronic diseases hazards in Thi-Qar governorate, and to identify the association between nurses' socio-demographic characteristics of age, sex, marital status, place of work, the experience and educational attainment and their exposure to the hazards of chronic diseases. Methodology: A purposive "non-probability" sample of (433) nurses who were selected from four public hospitals in Thi-qar governorate for the period from November 4th 2013 to June 8th of 2014. Results: The study results indicated that that the vast majority of participants have mild chronic di

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2011
Journal Name
Journal Of The College Of Languages (jcl)
Hicri Dede (1877-1952)
...Show More Authors

Asil adi Mahmeut olup mashlasi “ Hicrî “ dir . Ihvânî “ zümresine intisabi dolayısiyle “ Dede “ Lakabiyle anılır . Takriben  H. 1297 yılında Kerkük ‘ te doğmuş . Babası  H. 1305 Senesinde vefat eden Molla Ali Efendi ‘ dir .

       Dedesi Nazîrî dede ise zamanmin ileri gelen şâirlerinden olup kayser adli bir oğludur .  (1)

        Diğer bir kaynağa gore “ Hicrî  Dede H. 1295 yılında Kerkük ‘te doğamuştur . Tanınmış şâir Nazîrî Dede ‘ nin torunudur . Babası Molla Ali Efendidir” . (2)

      

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Dramatic wonder in children's theater performances: ميادة مجيد امين اسماعيل الباجلان
...Show More Authors

Dramatic wonders at children's theatre shows Search summary The importance of the current study is to present an important concept, from the point of view of those interested in the field of literature and the theater of the child, namely (miraculous) because it represents an innate tendency immersed in the child's mind, and therefore it is easy to impress him when attracting him with a text and a presentation addressed to him, to achieve the aesthetic and intellectual vision, so the problem of research was in the following question: (dramatic wonders in children's theater performances) and the importance of research lies in the importance of the importance of the role of wonder for dramatic discourse in children's theatre performances,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Phenotypic variations in decorative designs Alangat: أمين عبد الزهرة ياسين النوري
...Show More Authors

The problem with the research essential questionably is: (What are the variations phenotypic designs decorative Alangat) The research aims detection of phenotypic variables and Acgalah in Wares structure decorative employee in the decorative designs in the external and internal interfaces to the tombs of the Iraqi holy shrines and the walls of b (upper threshold _ Najaf) Alattabatin Husseinia and Abbasid in the holy city of Karbala) current position (1435 AH / 2014 AD). And ensure that the theoretical framework topics following: diversity in the structure motifs and vegetable processors color as well as landmarks decking decorative decorative gift items and adopted a researcher at the procedures purely on the descriptive analytical appro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Statistical testing mediation in structural equations models variables with practical application
...Show More Authors

In this research was the study of a single method of estimation and testing parameters mediating variables (Mediation) in a specimen structural equations SEM a bootstrap method, for the purpose of application of the integrated survey of the situation Marital data and health mirror Iraqi (I-WISH) for the year 2011 from the Ministry of Planning - device Central Bureau of Statistics, and applied to the appropriate data from the terms of the data to a form of structural equation SEM using factor analysis affirmative (Confirmatory Factor analysis) CFA As a way to see the match variables that make up the model, and after confirming the model matching or suitability are having the effect of variables mediation in the model tested by the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
المشكلات الاجتماعیة لذوي الاحتیاجات الخاصة (المسنین) دراسة میدانیة في مدینة بغداد
...Show More Authors

The present study deals with the social work and the social problems which
the Elderly who lives in the house of special needs suffer from . this study aims to
shed light to the most important social problems which they suffer from inside and
show their relationship and interaet with each ofher and what we can see about that
intereact either negative or positive relationship . Its scientific importance include
adding a new study in the field of take care of the Elderly . and that will enrich the
scientific field with agood knowledge . Becouse the studies in this part was little ,
but the scientific and practical importance of this study presents by the results and
specify of the important problems . In addition to

... Show More
View Publication Preview PDF
Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
توظيف رســوم الاطفال كوحدات تصميمية تعليمية في اقمشة ستائر رياض الاطفال
...Show More Authors

مشكلة البحث

ان التصميم هو توالد افكار عدت اساس له حيث انها اشياء لها معنى لامور اقتضت الايعاز باعداد هذه التصاميم، اما المصمم فهو الشخص الملم بمباديء واسس التصميم من اجل تنفيذ هذه الافكار بطرق علمية مدروسة، الا ان هناك سؤالا يطرح هل بالامكان لاي شخص ان يرسم فكرة تصميمية؟

الجواب هو نعم فالتصميم ليس مقتصرا على المصمم فحسب بل ان باستطاعة أي شخص ان يعبر عن ما بداخله من افكار سواء ك

... Show More
View Publication Preview PDF