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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 Oct 28 2020
Journal Name
Iraqi Journal Of Science
The Effects of Initial Laser Intensity on the Nonlinear Optical Properties of The Laser Dye DQOCI Doped Films Using Z-Scan Technique
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This study is dedicated to investigate the effects of initial laser intensity on the nonlinear optical properties of the laser dye DQOCI dissolved in methanol with a concentration of 10 -5 M and doped with PMMA film. The properties were studied by using open and closed aperture Z-scan technique, with different levels of initial intensity (I0), excited by continuous diode solid-state laser at a wavelength of 532 nm. Three lenses of different focal lengths were employed to change the radius of the Gaussian laser beam and then change the initial intensity. For I0= 6.83 and 27.304 kWatt/cm2, the Z-scan curves show a saturation of absorption (SA) known as the negative type of nonlinearity, in which

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The elements of the global tolerance and its impact on peace
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The achievement of world peace is a humanitarian demand that humanity has sought since its existence. Despite the international and regional efforts to achieve this demand, it is still reaching its desired ambitions if conflicts, contradictions, and internal and external wars continue to justify us clearly in terms of ethnic, religious and sectarian conflict. The revolution of informatics and the impact of globalization opened a new era of communication and openness and the negative and positive impact of others, which re-published and distributed values, ideas and new cultures Some of them carries extremist ideas urging violence and destruction and other abolition, it became necessary to follow policies and reward The culture of peace,

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Sgrafitto’s technique and its impacts on the contemporary ceramic art
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The current study deals with one of the ancient and modern techniques of ceramic art, which has evolved dramatically. This technique is interested in the muddy Body and its coloring, rather than interesting in the coloring of the layer on the surface of the glass port on the ceramic object. It is classified as ceramic techniques of the single heartburn, where use many coloring oxides. As well as, the use of (Pigment), which is often made of metal compounds, or metal oxides such as iron and manganese, copper and cobalt and more others.
The first chapter includes the problem, the importance, the goal, and the boundaries of the study. In addition, focuses on determining the terms such as (Sgrafitto). The second chapter consists of two to

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
The Effect of Related Variables on the Rent Value of Residential Units Case study neighbourhood 409 in the city of Baghdad
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The rent is one of the sources of investment that generates returns for the owner of the housing unit, and it is also one of the importance expenditure for the tenant.

The importance of this research comes in addressing the deficiency in the field of analyzing the factors affecting the rental value of residential units, which affects many segments of the population of Baghdad.

The aim of this research is analyze and evaluate related variables on the rent value of residential units in neighbourhood 409 in city of BAGHDAD, which is a hypothesis that: There are a set of variables affecting the rental value, including those related to the internal environment of the dwelling, such as: income level, plot area, building area, n

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Islamic Financial Inspection Thought on the Development of Inspection and comparing it with Positive Thought: Theoretical Comparative Study
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You Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of

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Publication Date
Tue Feb 01 2022
Journal Name
Svu-international Journal Of Engineering Sciences And Applications
Water Quality Detection using cost-effective sensors based on IoT
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Publication Date
Thu Dec 26 2019
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE EFFECTS OF TEMPERATURE AND MOISTURE STRESS CONTENT ON THE EXTENSIVE CULTIVATION OF THE OYSTER MUSHROOM
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    Oyster mushroom (Pleurotus ostreatus (Jacq. ex Fr.) P. Kumm.) is involved in the destruction of dead wood which is the main place of settlement of several living organisms. After humification, dead wood also becomes an important component of forest soils.

 

    The purpose of the research is to study temperature and moisture conditions of extensive cultivation of oyster mushrooms on various wood substrates. To accomplish this goal, the following tasks were set: to determine the amount of effective stress temperatures and moisture content of substrates and their influence on the appearance of fruiting bodies of the oyster mushroom; to study the features of the extensive culti

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Publication Date
Sun Aug 06 2017
Journal Name
International Journal Of Science And Research
Prevalence Rate of Toxoplasmosis and its Effects on Some Liver Functions in Blood Samples of Volunteers' Students
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Recently, young people have shown a desire to keep cats as pets, despite being threatened with health problems including toxoplasmosis. Therefore, the current study was aimed to detect toxoplasmosis infections among of volunteers students as well as spreading health awareness among students and knowledge about the importance of this disease. Prevalence rate and effects of liver functions were tested by measured levels of Aspartate aminotransferase (AST) and Alanine aminotransferase (ALT) enzymes while the OnSiteToxo IgG/IgM combo rapid test was used in the diagnosis of the disease. The blood samples were collected from 76 volunteers (35 male and 41 female). The results showed that, the total percentage of infections was 27.6% and all infect

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
The Climatic Quality Index Determination for Iraq Using Meteorological Stations Data
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The drought is a globally phenomenon, its influence will convert large parts of Middle East and North Africa (MENA) region into hot dry deserts under the expectations of the climate change scenarios. Climate limitations, soil erosion affected by weather properties such as unequally and limited rainfall; temperature changing and wind, unsuitable irrigation techniques, excessive grazing, agricultural expansion against to the natural habitats, extensively clearance of natural vegetation, and soil salinity had all contributed to land degradation, reduced water supplies, and limited agricultural production in Iraq. It is estimated that nearly 54.3 % of Iraq's area is threatened by desertification problems.
In this research, for Iraq the Cl

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Using Microalga Scenedesmus quadricauda for the Improvement of Municipal Wastewater Quality
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     Microalgae culture is an interesting step in wastewater treatment since it provides a tertiary biotreatment while also producing potentially valuable biomass that may be used for a variety of applications. Microalgae cultures, with their ability to utilize inorganic nitrogen and phosphate for growth, provide an elegant solution to tertiary and quaternary treatments. Scenedesmus quadricauda culture was employed with three different doses, 2g/l, 1g/l, and 0.2g/l, to investigate the impacts of microalgae in wastewater. Standard procedures were used to measure samples for physicochemical parameters such as pH, EC, PO4, NO3, NO2, NH4 and BOD5 every third day for

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