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
Sat Sep 04 2021
Journal Name
Neuroquantology
Nanotechnology and the Most Important Characterization Techniques for Nanomaterial's: A Review
...Show More Authors

Due to the importance of nanotechnology because of its features and applications in various fields, it has become the focus of attention of the world and researchers. In this study, the concept of nanotechnology and nanomaterials was identified, the most important methods of preparing them, as well as the preparation techniques and the most important devices used in their characterization.

View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study to modify the fat cow's milk for children and infants
...Show More Authors

This study Ajert to modify the chemical composition of milk fat cows and make it similar to the installation of milk fat mother through the addition of protein and soybean oil to be given Alkhltatnsp sensory protein that the best plan is the ratio of 1:1

View Publication Preview PDF
Publication Date
Fri Sep 15 2023
Journal Name
The International Journal Of Central Banking
THE ROLE OF DIGITAL TRANSFORMATION AND KNOWLEDGE BUILDING IN EDUCATIONAL INSTITUTIONS
...Show More Authors

This study aims at identifying the correlation between digital transformation and knowledge building in educational institutions, as well as finding the influence relationship between digital transformation and knowledge building in educational institutions and knowing the dimensions of digital transformation that have the most impact in improving the level of knowledge building, and by adopting the methodological descriptive analysis method in the Ministry of Education. Education and educational institutions in Baghdad. This research deals with digital transformation as an independent variable according to two dimensions (digital adaptability and digital readiness). Knowledge building was adopted as an approved variable using the s

... Show More
Preview PDF
Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Medicinal And Chemical Sciences
Echocardiographic Assessment of the Aortic Stenosis Valve Area: Parameters and Outcome
...Show More Authors

Background: Among individuals who have a stenotic aortic valve, a precise assessment of aortic valve area is essential for clinical judgment. So far, no studies have been conducted to investigate and assess the role of the three dimensional echo-cardiography in the assessment of the valve stenosis. This study aims to compare and assess the precision of the measurement of the stenosis area of the aortic valve by 2D versus 3D echo-cardiography.

Scopus (10)
Scopus
Publication Date
Wed May 01 2019
Journal Name
Journal Of Engineering
Postmodern Architecture between the pillars of philosophical discourse and architectural practice
...Show More Authors

Postmodern arguments, formed a critic case of what modernity brought in several levels. Postmodern practice was considered as a proactive case having amorphous concepts and features to what entiled as an intellectual trends postmodern philosophically and intellectually. But, what postmodernism architecture broughts in it essence, was not isolation from the intellectual context and entrepreneurship case, and it was not disconnecting from the intellectual and philosophical era of that period. Lliteratures and philosophical argument precede what (Robert Venturi) and (Charles A Jencks) had brought, albeit it was closer to critics and correction the path of modernity from crystallizing a direction that exceeds modrinity to wh

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Mar 28 2013
Journal Name
Arabian Journal Of Geosciences
Facies analysis and geochemistry of the Euphrates Formation in Central Iraq
...Show More Authors

View Publication
Crossref (1)
Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Chalcogenide Letters
Investigating the optical and electrical characteristics of As60Cu40-xSex thin films
...Show More Authors

In this work, As60Cu40-xSex thin films were synthesized, and the pulsed laser deposition method was used to study the effected partial replacement of copper with selenium. The electrical characteristics and optical characteristics, as indicated by the absorbance and transmittance as a function of wavelength were calculated. Additionally, the energy gap was computed. The electrical conductivity of the DC in the various conduction zones was calculated by measuring the current and voltage as a function of temperature. Additionally, the mathematical equations are used to compute the energy constants, electron hopping distance, tail width, pre-exponential factor, and density of the energy states in variation zones (densities of the energ

... Show More
View Publication
Scopus (7)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Educational Planning, it's Importance in the Social, Economical and Educational Development
...Show More Authors

Educational Planning, it's Importance in the Social, Economical and Educational Development

View Publication Preview PDF
Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Colonization of Staphylococcus xylosus in the kidneys and bladder of mice
...Show More Authors

Two isolates of Staphylococcus xylosus (urease producer and non urease producer) were injected in mice at a dose of 2 × 108 colony-forming units (CFU) intraurethrally. Results showed that both isolates were able to colonize kidney and bladder of the injected mice, regardless of their urease production. Moreover, there were insignificant differences between the two groups. These results emphasized the pathogenicity of this bacteria in UTI.

View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2025
Journal Name
Lecture Notes In Networks And Systems
Comparison Between the Performance of Human Translators and AI-Supported Applications
...Show More Authors

This study aims to conduct an exhaustive comparison between the performance of human translators and artificial intelligence-powered machine translation systems, specifically examining the top three systems: Spider-AI, Metacate, and DeepL. A variety of texts from distinct categories were evaluated to gain a profound understanding of the qualitative differences, as well as the strengths and weaknesses, between human and machine translations. The results demonstrated that human translation significantly outperforms machine translation, with larger gaps in literary texts and texts characterized by high linguistic complexity. However, the performance of machine translation systems, particularly DeepL, has improved and in some contexts

... Show More
View Publication Preview PDF
Scopus Crossref