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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 Dec 30 2015
Journal Name
College Of Islamic Sciences
Financial compensation contracts related to Hajj: دراسة فقهية مقارنة
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Financial compensation contracts related to Hajj

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation Among Choices Of Water Quality Improvement By Using Some Of Total Quality Management Tools Applied Research In Baghdad Governorate Water Directorate
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  Many managers in geometrical and technical organizations prefer to deal with quantitative values ​​to choose between the available options and choose the best alternative to avoid randomization and bias in decision making. One of them Baghdad Water Department, which seeks to develop the quality of its product (drinking water) and achieve its objectives under increasing growing population and the demand for water, Some of TQM tools, especially the statistical, have this ability because there is chance to use historical data and experiment of employees in Application . Two statistical tools were applied: the nominal group technique, matrix data analysis technique as well as the brainstorming tool to search for the best o

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Quality, nursing service quality, accreditation standards, standards of nursing practice
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Abstract

      health organizations are trying to  introduce  services of high quality and efficiency which requires  applying some standards of nursing career to improve nursing service quality in the hospital, which provides an essential data base key to diagnosis the negative and positive part in nursing services to guarantee the quality of services presented .  The aim of this study is to evaluated the quality of  nursing service through stating the indicators of nursing career standards by comparing the reality of the a hospital with what should standards . In addition , adapting nursing career standards with what is suitable for hos

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Accurate Four-Step Hybrid Block Method for Solving Higher-Order Initial Value Problems
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This paper focuses on developing a self-starting numerical approach that can be used for direct integration of higher-order initial value problems of Ordinary Differential Equations. The method is derived from power series approximation with the resulting equations discretized at the selected grid and off-grid points. The method is applied in a block-by-block approach as a numerical integrator of higher-order initial value problems. The basic properties of the block method are investigated to authenticate its performance and then implemented with some tested experiments to validate the accuracy and convergence of the method.

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
Study of Gamma — irradiation effects on the Polymethylmethacrylate (PMMA) Using (PAL) Method
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Gamma - irradiation effect on polymethylmethacrylate (PMMA) samples has been studied using Positron Annihilation Lifetime (PAL) method. The orthopositronium (o-Ps) lifetime τ3, hence the o-ps parameters, the volume hole size (Vh) and the free volume fraction (Ꞙh) in the irradiated samples were measured as a function of gamma-irradiation dose up to 28.05 kGy. It has been shown that τ 3, Vh, and Ꞙh, are increasing in general with increasing gamma-dose, to reach a maximum percentage increment of 22.42% in τ3, 60% in Vh and 29.5% in Ꞙh, at. 2.55 kGy, whereas τ2 reaches maximum increment of 119. 7% at 7.65 kGy. The results s

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Adolescents' Quality of life in Hilla City
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Objective(s): The present study describes the quality of life (QOL) among adolescents with age of (12-22) year old and identifies factors that may be associated with it. Methodology: A cross-sectional design is carried throughout to evaluate adolescents' quality of life in Hilla City for the period of September 2nd 2016 to November 6th 2016. The present study is conducted in different settings that include schools and colleges in Hilla City. A non-probability "purposive" sample of (144) participant is selected and comprised of (50%) males and (50%) females. An instrument is constructed for the intent of the st

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Publication Date
Tue Jun 26 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ: THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ
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This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Leverage and its impact on the profitability of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment for the years (2015-2018)
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This research deals with leverage and its impact on the profitability of Islamic banks in Iraq for the years (2015-2018), the research variables of leverage have been analyzed and measured as an independent variable, profitability as a dependent variable, and the research is based on a main hypothesis: there is a moral relationship of statistical significance. Between leverage and profitability at The Islamic Cooperation Bank for the period (2015-2018). The results of the research showed that there are moral (exorcist) relationships between the ratio of leverage and profitability indicators, as the higher the leverage ratio, the higher the profitability indicators. In addition, The Islamic Cooperation Bank has adopted a conservative poli

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effects of Spontaneous Abortion on Women's Psychological Domain of Quality of Life
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Objective: To find out the association between psychological domain of Quality of life with study variable
(demographic &reproductive).
Methodology: A descriptive Analytical study was conduct on Non-probability (purposive sample)of (200) women
who have suffering from spontaneous abortion in maternity unit from four hospitals which include Al-Elwyia
maternity teaching hospital, and Baghdad teaching hospital at Al-Russafa sector. Al –karekh maternity hospital
and Al-Yarmook teaching hospital at Al-karekh sector. A questionnaire was used as a tool of data collection for the
period of February 3rd 2013 to April 26th 2013 and consisted of four parts, including demographic, reproductive
characteristics, and psycholog

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adoption of ISSAI 5600 (Peer Review) by SAIs and its Impact on its Performance
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    تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم ف

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