The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accounting in accordance with International Financial Reporting Standard on the value of the company in financial institutions, and that the adoption of fair value measurement in accordance with International Financial Reporting Standard 13 is more reliable on other accounting standards in determining the value of the company. The researchers recommended the need to pay attention to the actual application of the concept of fair value, due to the advantages that this measurement enjoys because of its preference over the historical cost affecting the country's economy.
The research discusses the obstacles that faced the Iraqi strategic performance in achieving sustainable development after the election of the first Iraqi government in 2005 and the most important strategies to overcome these obstacles.
Emergency vehicle (EV) services save lives around the world. The necessary fast response of EVs requires minimising travel time. Preempting traffic signals can enable EVs to reach the desired location quickly. Most of the current research tries to decrease EV delays but neglects the resulting negative impacts of the preemption on other vehicles in the side roads. This paper proposes a dynamic preemption algorithm to control the traffic signal by adjusting some cycles to balance between the two critical goals: minimal delay for EVs with no stop, and a small additional delay to the vehicles on the side roads. This method is applicable to preempt traffic lights for EVs through an Intelli
Unter Exilliteratur versteht man „die literarische Produktion von Autoren, die wegen politischer, religiöser oder rassistischer Verfolgung gezwungen sind, sich an einem anderen als dem von ihnen gewünschten Lebens- und Arbeitsort aufzuhalten.“[1] Deswegen unterscheidet sich „Migration“ von „Exil“ dadurch, dass sie freiwillige Auswanderung ist. Bereits in der Antike und auch im Mittelalter gab es Schriftsteller, die vor Zensur oder politischer Verfolgung ins Exil geflohen sind, wie zum Beispiel der griechische Satiriker des
... Show MoreMagical realism potential bulwark plastic art and literature، and won great fame and Research cash innumerable، and like other currents of literary found his outlet in the art of cinema، quoted cinema of literature magical realism and influenced his concepts، and Arab cinema، it was necessary to have a vulnerability to stream، either Tools employing magical realism، unintentionally since the early beginnings dating back to the time of World Wars I and II، or in deliberate more mature in the twenty-first century، due to the emergence of film-makers more aware and culture، and more friction global currents.
But this raises a number of problems that need to be addressed from the maker of
תקציר
השירה החילונית זו מיזגה בין התרבות היהודית והתרבות הערבית השלטת. התרבות הערבית השלטת השפיעה על היהודים בשירה, בספרי פילוסופייה ועיון, בהגות דתית, ביצירה של פרשנות המקרא, במחקר בדקדוק עברי, ברפואה ועוד. ספרי המדע המחקר והעיון נכתבו כולם בערבית. זו היתה שפת הדיבור בקהילות היהודיות. אבל השירה שהתפתחה, שירה אשר קבלה את יסודותיה מן השירה הערבית, שהגיעה לשיא בתקופה זאת – נכתבה כולה בעב
... Show MoreThe current research aims to identify the stressful life events among middle school students in terms of gender (male-female), academic branch (scientific-literary), and the Life Skills of the students of the preparatory stage in terms of gender (male-female), and academic branch (scientific-literary). Additionally, the study aims to identify the relationship between stressful life events and life skills in middle school students. A sample of (200) students who were selected randomly from the Directorate of education of Baghdad Karkh/ III was used in this study. To achieve the objectives of the current research, the researcher has adopted two scales, the stressful life events scale for the researcher Al-Sultan (2008), and the life skills
... Show MoreBackground: laparoscopic cholecystectomy (LC) is getting popularity for the treating of symptomatic gall bladder disease; conversion from laparoscopic to open cholecystectomy (OC) is also common.
Objective : To find out the prevalence of causes, risk factors of conversion from LC to OC among patient suffering from gall bladder disease, and to explore the most common causes of conversion from laparoscopic to open cholecystectomy.
Methods: This prospective study was conducted in the department of general surgery at Alkindy teaching hospital from first of January 2016 to the end of December 2017 .Nine hundred twenty patient were included. Patient age, gender, his
... Show MoreBackground: Coronavirus disease 2019 (COVID-19) is
one of the updated challenges facing the whole world.
Objective: To identify the characteristics risk factors that
present in humans to be more liable to get an infection
than others.
Methods: A cross-sectional study was conducted for
positively confirmed 35 patients with polymerase chain
reaction in Wasit province at AL-Zahraa Teaching
Hospital from the period of March 13th till April 20th. All
of them full a questionnaire regarded by risk factors and
other comorbidities. Data were analyzed by SPSS version
23 using frequency tables and percentage. For numerical
data, the median, and interquartile range (IQR) were used.
Differences between categoric
This article is devoted to the cognitive study of ironic metonymy in Russian and Arabic. Metonymy and irony have traditionally been seen as parallel linguistic phenomena. But their formation and interpretation are based on different cognitive mechanisms. At the formal and functional level, metonymy and irony have a number of significant differences. Metonymy is an artistic technique, the mechanism of which is based on obvious, easily traced connections between objects and phenomena of the surrounding world. Irony is a satirical technique or a rhetorical figure that is used to create a certain artistic image, aimed at forming the hidden meaning of the statement. A native speaker intuitively feels the difference between metonymy and irony
... Show More