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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 Jan 10 2018
Journal Name
Al–bahith Al–a'alami
Quality standards in the Palestinian electronic satellite sites
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The aim of this research is to identify the availability of quality standards for the websites of the Palestinian TV channels and to provide an assessment of the quality standards used by the websites of TV Channels web sites in general and Palestinian TV channels in particular. Through the use of the method of media survey method descriptive methods, and the research has reached the difference in the application of quality standards for TV Channels sites in the web sites of Palestinian TV Channels, and the development of language of visual communication for the design of those sites in exchange for the lack of access to those sites of the technical possibilities that is Provided by the Internet.

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Publication Date
Sun May 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Numerical Simulation to Study the Effects of Riemann Problems on the Physical Properties of the Astrophysics Gas Dynamics
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In this work we run simulation of gas dynamic problems to study the effects of Riemann
problems on the physical properties for this gas.
We studied a normal shock wave travels at a high speed through a medium (shock tube). This
would cause discontinuous change in the characteristics of the medium, such as rapid rise in
velocity, pressure, and density of the flow.
When a shock wave passes through the medium, the total energy is preserved but the energy
which can be extracted as work decreases and entropy increases.
The shock tube is initially divided into a driver and a driven section by a diaphragm. The
shock wave is created by increasing the pressure in the driver section until the diaphragm bursts,
se

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Publication Date
Wed May 31 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Chronic Effects of Sodium Chloride on the Some Reproductive Parameters of the Crustaceans Daphnia pulex (Crustacea: Claclocera)
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This study included the effect of chronic exposure of different concentrations of sodium chloride on the freshwater Crustacean Daphinea pulex from the order of Cladocera. The concentrations used for the chronic exposure were( 0.1‰, 0.5‰, 1‰, 1.5‰, 2‰ )to investigate the effect on the some reproductive parameter which included mean number of eggs and juveniles produced per female and per clutch,and mean number of clutch per female which decline from (6.0) clutch/female in the control treatment to (3.0) clutch/female in (2‰) concentrations, as well as to investigate the number of females produce the clutches and we found only one female produced six cluthes in the( 2‰) concentration of sodium chlor

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
The effects of trade policy on the diversification of Iraqi exports after 2003 compared to the Malaysian experience
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Abstract

        The Issue of trade policy is one of the most important topics that researchers have been interested in because of its important role in the economy over the ages. This importance has increased due to the increasing of commercial operations at different levels in both developing and developed countries Foreign trade is one of the means of achieving economic development through the economic surpluses resulting from exports and imports, as it is an important pillar of the economy in general and the Iraqi economy in particular, in light of the transformation process that took place for the Iraqi economy in various fields due to the implement

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Publication Date
Sun Jan 19 2025
Journal Name
Alrafidain Of Law
The Effects of the research and technology development contract -A comparative study-
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Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Comparative Effects of Fentanyl, Medazolam, Lignocaine and Propranolol on Controlling the Hemodynamic Pressor Response during Laryngoscopy and Intubation
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Laryngoscopy and tracheal intubation are considered the most invasive stimuli in anesthesia. They provoked cardiovascular responses that include hypertension, tachycardia and dysrhythmias. Various pharmacological approaches have been used to blunt or attenuate such pressor responses. The present study was designed to evaluate the effect of medazolom, lignocaine and propranolol as a valuable adjuvant to fentanyl in attenuating hemodynamic responses to endotracheal intubation in normotensive patients. Thirty two patient with physical status I or II according to the score of American Society of Anesthesiologist (ASA), scheduled for elective surgery under standard general anesthesia, were randomly allocated into four groups (8 patients in ea

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
IRAQI CONSUMER OPINION OF THE QUALITY AND SAFETY OF LOCAL FOOD PRODUCTS: IRAQI CONSUMER OPINION OF THE QUALITY AND SAFETY OF LOCAL FOOD PRODUCTS
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The aim of this research was to indicate the opinion of the Iraqi consumer about the quality and safety of local food products, the questionnaire was included 19 questions for product quality, price, distribution and promotion as a tool to survey the opinions of 128 consumers in Baghdad, the data was analyzed by using percentage, weighted mean, and weight percent, the results obtained showed that the Iraqi consumer prefer local food products for their high quality and appropriate price, however they need attention to packaging, promotion and distribution.

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Mobile-based Telemedicine Application using SVD and F-XoR Watermarking for Medical Images
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A medical- service platform is a mobile application through which patients are provided with doctor’s diagnoses based on information gleaned from medical images. The content of these diagnostic results must not be illegitimately altered during transmission and must be returned to the correct patient. In this paper, we present a solution to these problems using blind, reversible, and fragile watermarking based on authentication of the host image. In our proposed algorithm, the binary version of the Bose_Chaudhuri_Hocquengham (BCH) code for patient medical report (PMR) and binary patient medical image (PMI) after fuzzy exclusive or (F-XoR) are used to produce the patient's unique mark using secret sharing schema (SSS). The patient’s un

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Publication Date
Tue Jun 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Effect of Environmental Factors on the Accuracy of a Quality Inspection System Based on Transfer Learning
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In this research, a study is introduced on the effect of several environmental factors on the performance of an already constructed quality inspection system, which was designed using a transfer learning approach based on convolutional neural networks. The system comprised two sets of layers, transferred layers set from an already trained model (DenseNet121) and a custom classification layers set. It was designed to discriminate between damaged and undamaged helical gears according to the configuration of the gear regardless to its dimensions, and the model showed good performance discriminating between the two products at ideal conditions of high-resolution images. So, this study aimed at testing the system performance at poo

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Publication Date
Wed Jan 03 2024
Journal Name
Revista Brasileira De Engenharia Agrícola E Ambiental
Effect of cold plasma technique on the quality of stored fruits - A case study on apples
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The consumption of fresh fruits has increased nowadays due to the lifestyle of the consumers. Maintaining the quality and nutritional value of cut fruits during storage is difficult compared to whole fruits. Deterioration of internal and external quality usually occurs in freshly harvested fruits. It is necessary to use different techniques to maintain the quality and increase the shelf life of the freshly cut product. This research studied the effect of treating apple slices with cold plasma once and with filtered water again on quality characteristics (hardness, moisture content, sugar content, carbohydrate content, and color) after being stored for five days. The best treatment was determined using two different pressures of the plasma j

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