Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

Investigating the strength and the relationship between the Self-organized learning strategies and self-competence among talented students was the aim of this study. To do this, the researcher employed the correlation descriptive approach, whereby a sample of (120) male and female student were selected from various Iraqi cities for the academic year 2015-2016.  the researcher setup two scales based on the previous studies: one to measure  the Self-organized learning strategies which consist of (47) item and the other to measure the self-competence that composed of (50) item. Both of these scales were applied on the targeted sample to collect the required data

Take the teacher's key position in the educational system as a foundation stone and primarily responsible for achieving the goals of Education , and efficient teacher conscious is the teacher who prepared educationally and specialized training well add to the enjoyment of a range of features that enable them to adjust and compatibility with educational developments
Hence the problem of the study questioning the Kindergarten Does teacher professional awareness that enable it to perform its work learned from experienceThe research sought to measure
1-Professional awareness among teacher Kindergarten
2-Professional awareness of Kindergarten parameters depending on the type of kindergarten.
Limited search parameters Riyadh govern

KE Sharquie, AA Noaimi, AF Hameed, Journal of Cosmetics, Dermatological Sciences and Applications, 2013 - Cited by 11

Rapid increase in the use of smart mobile phones and the proliferation of social media networking programs such as facebook, tweeter, whatsapp and viber etc. affects the learning attitude of second language. This research aims to investigate the effects of emoticons provided by Viber application on Iraqi students in context of vocabulary acquisition. 60 Iraqi students are randomly selected from X international school with the average of age 7 to 9 years. All the subjects are given 50 English words for five weeks, 25 English words were written on papers and the rest Viber stickers laden with English words. The results show that students recognize the vocabularies given by Viber stickers better than the written vocabulary. In general, student

The recent research aims to the following
1- Identify the for Psychicasthein high school students
2-Identify the differences of Psychicasthein of high school students according tothe (male, female).
3- Identify the for Family Violence high school students .
4-Identify the differences of Family Violence of high school students according to the ( male,female)
5-Identify of the relationship between the Psychicasthein and family violence
To achieve the objectives of the present research was to build Psychicasthein scale and the adoption of a measure of domestic violence, and applied these tools, and after extracting the psychometric properties of the two measures of reliability and validity, according to a sample of 200 stu

The lipid profile and adipokines of an adolescent may be affected by some parasite infections. Recently, it has been discovered that these parasites are connected to body mass index (BMI), lipids and adipokines. The current study, therefore, aimed to specify how Toxoplasma gondii (T. gondii) affect BMI, lipid profile and adipokines. This study was conducted in Al Madain hospital, Baghdad from October to December 2022. An ELISA test was performed to examine the anti-T. gondii IgG and IgM for a group of adolescents attending the hospital. Based on this examination ninety adolescents were chosen to be involved in the study. They were separated in to two groups: individuals who tested positive for the parasite (n=45) and those who teste

Objectives: The study aim was to explore the knowledge, perceptions, and attitudes of Iraqi physicians regarding generic and locally manufactured medicines. Methods: A total of 124 physicians were involved in this cross -sectional study. The convenience sample was collected from five public hospitals in Baghdad. A self-administered questionnaire was distributed and collected in-person. Fisher's Exact Test was used to measure the association between physician years of experience, gender and categorical (perception and knowledge) variables. Results: Most respondent answers regarding the knowledge of generic medicines were incorrect. Only up to one-third of the participants knew that generic medicines are therapeutically eq

Background: footballers may have poor oral health like elevated levels of dental caries. The purpose of this study was to estimate the prevalence and severity of dental caries in Iraqi footballers and to measure dental treatments needs. Materials and methods: 403 Iraqi males footballers aged from 18-32 years were included in the study. The cases were recruited from 18 clubs in Baghdad city. Results: the results of present study showed increased percent of caries experience according to age increase and decreased dental caries percent as education level increased among Iraqi footballers. Decayed component was found to be the largest of DMFS value compared to MS and FS among all age groups, Caries experience was found to be increased as age

Research in the field of English language as a foreign language (EFL) has been consistently highlighted the need for communicative competence skills among students. Accompanied by the validated positive impact of technologies on students’ skills’, this study aims to explore the strategies used by EFL students in enhancing their communicative competence using digital platforms and identify the factors of developing communicative competence using digital platforms (linguistic factors, environmental factors, psychological factors, and university-related factors). The mixed-method research design was utilized to obtain data from Iraqi undergraduate EFL students. The study was conducted in the Iraqi University in Baghdad Iraq. EFL undergradu