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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
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE
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Scopus (21)
Scopus
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Relational leadership and its effect on organizational energy (A comparative study in the Rafidain and Rashid banks)
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This research aims to test the relationship between "relational leadership as an independent variable and organizational energy as a dependent variable. The current research variables are among the recent and important variables for the development of organizations, and for the purpose of explaining the relationship and influence between the variables, a set of goals has been formulated, including providing the interested and scientific and theoretical information explaining the nature of the variables The research, and the extent to which its causes are reflected in the research sample to increase the interest of the research organization’s organization and make it more appropriate to the required performance in light of a cha

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Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF ELECTRONIC TRADING AND CENTRAL DEPOSITERY IN THE IRAQ STOCK EXCHANGE FOR THE PERIOS (2008- 2018): EVALUATION OF ELECTRONIC TRADING AND CENTRAL DEPOSITERY IN THE IRAQ STOCK EXCHANGE FOR THE PERIOS (2008- 2018)
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The rapid developmemt of information technology and its use in all fields has a bositive influence on all fields , and financial markets have a share of this development through the use of an electronic trading system to settle transactions and enhance transparency and disclosure in all activities of these markets and stimulate their performance .

It is worth nothing that these revolutions remove the necessity for nonstop connection with persons through the internet or phone networks , novel knowledge decreases the charges of structure original transaction system and reducing the fences of new participants entry .

The development in transportations expertise allows for quicker or

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Chances of consolidation the financial sector in Iraq according to GATS agreement and World Trade Organization
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  This research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow  to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.

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Crossref
Publication Date
Mon Dec 20 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE PHYSICAL AND CHEMICAL PROPERTIES AND DETERMINATION THE CYTOTOXICITY OF KOJIC ACID PRODUCED FROM THE LOCAL ISOLATE ASPERGILLUS FLAVUS WJF81 AND THEIR EFFECTS ON CONSUMER HEALTH.: STUDY THE PHYSICAL AND CHEMICAL PROPERTIES AND DETERMINATION THE CYTOTOXICITY OF KOJIC ACID PRODUCED FROM THE LOCAL ISOLATE ASPERGILLUS FLAVUS WJF81 AND THEIR EFFECTS ON CONSUMER HEALTH.
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Steps were taken to obtain the Kojic acid crystals from local fungal isolation A. flavus WJF81 by separating the fermentation products from the fungus mycelium from the production plant at the centrifuge at a speed of 5000 cycles for 10 minutes. The extraction was followed by ethyl acetate then supernatant concentrate by using rotary evaporator, and dried with heat oven 37ºC. Long, yellowish, pristine acid crystals were obtained that examined the optical microscope with a magnification force of 10x and 40x. The melting point of kojic acid was determined between 152.9-153.5 °C Results of the diagnosis of Kojic acid by applying High pressure liquid chromatography HPLC technique showed that the acid was at one peak, which was close to the

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Publication Date
Sat Jan 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effects of unilateral premature loss of maxillary primary molars on the dental arch dimensions
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Background: The aim of the study was to evaluate the amount of changes in the horizontal and vertical maxillary arch dimensions measurements following the premature loss of primary molars. Materials and methods: The sample consist of (50) children with unilateral prematurely extracted either first or second primary molars at the mixed dentition stage. Results and Conclusions: Results shows that there was an increase in the vertical incisor to canine distance (A) with both premature loss of first & second primary molars due to distal movement of primary canines and at the same time there were a significant loss of space in the extraction space with premature loss of second primary molar due to a mesial movement of maxillary first permanent

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Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
A Statistical Analysis of the Effects of Afforestation on the Environment in Iraq (Northern Iraq)
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Abstract<p>The significance of the research conducted in northern Iraq comes despite the expansion of afforestation projects; yet, the suffering of the forests has increased due to their lack of scientific study, unpredictability of the climate, and adverse effects on the spread and growth of plant species Therefore, the goal of the study is to understand the effects of afforestation through a statistical analysis of plant diversity in northern Iraq and its distinctivenessThe analysis revealed that natural groupings had improved qualitatively more than other groups, particularly some dwindling species that are able to compete and occupy new areas. drought-prone vegetation, vegetation, and climat</p> ... Show More
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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Repercussions of the Corona Pandemic (Covid 19) and its Impact on the Educational and Psychological Function of the Omani Family:
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Abstract

This study aims to identify the repercussions of the Corona pandemic (Covid 19) and its impact on the educational and psychological functions of the Omani family from the point of view of a number of fathers and mothers. Drive for a group of fathers and mothers, some of whom work in the government sector and others are mothers enrolled in graduate studies programs at the university, their ages range between (30-50 years) totally (28) mothers and fathers: 22 mothers and 6 fathers. The results showed that the repercussions of the transformation of e-learning, home quarantine, social distancing, and the challenges associated with them were among the most frequent responses that posed a real challenge to the

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Financing and its impact on municipal performance in the municipalities of Missan governorate for the period (2011-2018)
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The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

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Crossref
Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
The Effects of Psi Morphology on the Detection Efficiency of the Au-Nps Hot Spot SERS Sensors
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This work is related to the investigation of the effects of porous silicon (PSi) morphologies on the performance of plasmonic gold nanoparticles (Au-NPs) hot spot SERS sensors for the detection of amoxicillin molecules. Two Si wafers with different resistivity values of 10 and 100 Ω.cm were used to synthesize a PSi layer of pores- and mud-like structures, respectively, by pulsed photo chemical etching process. The hot spot SERS sensors were synthesized by incorporating the Au-NPs within the PSi morphologies of pores- and mud- like structures which are characterized by high density of nucleation sites. Plasmonic Au- NPs with different sizes and hot spot regions were incorporated into the porous structures by the ion reduction proces

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