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Market Value Added Among Historiecal Cost and Fair Value Contravercy
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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 of the decisions of its users to re-evaluate investments one at a financial adoption of the added market value between the dialectic of the concept of historical cost Reliability and fair value Has been to reach a set of conclusions that the fair value of the most important in the preparation of financial statements are complementary to those that are prepared under the historical cost which affects the increase of accounting disclosure

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Vancomycin resistance among methicillin resistant Saphylococcus Aureus isolates from general hospitals
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Background: Multidrug resistant methicillin-resistant Staphylococcus aureus (MRSA) is a major cause of nosocomial and community acquired infections. The glycopeptides vancomycin has been proposed as the drug of choice for treating such infections; this lead to the emergence of vancomycin intermediate sensitive S. aureus (VISA) and vancomycin resistant S.aureus (VRSA).Objectives: To identify the vancomycin resistance both phenotypically and genotypically among MRSA isolates from different hospitals and to determine the sensitivity of these isolates to different antimicrobial agents.Methods: A total of 204 S. aureus isola

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Publication Date
Mon Jul 01 2019
Journal Name
Opcion
Gender differences in motivation toward learning EFL skills among international students
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This paper aims to examine the effects of the gender differences on learners‟ motivation in learning the four skills of English as a foreign language as well as to identify the proper types of motivation for males and females via a qualitative semi-structured interview. The findings showed that all the males have extrinsic motivation in all four skills. On the other hand, females differ among themselves in their motivation. In conclusion, it is also the teachers‟ responsibility to guide and direct their learners to achieve better outcomes in learning the four EFL skills.

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Risk factor of urinary incontinence among menopausal women at Babylon city
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Purpose: To identify the risk factors of urinary incontinency for menopausal women.
Methodology: A descriptive analytic study was conducted to identify the risk factor for urinary incontinency
and selected non-probability sample (purposive sample) from (200) menopausal women (45-65) who have
urinary incontinence as visitors and caregiver women who attend at Hila surgical teaching hospital during the
period 1/11/2010-30/3/2011. Questionnaire format used for data collection was designed and constructed
after reviewing related literatures and previous studies and consists of the following variables: Demographic
and reproductive characteristics of menopausal women who suffers from urinary incontinence
Results: The study

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Publication Date
Sun Dec 01 2002
Journal Name
Saudi Medical Journal
Striae distensae-like lesions. A cause of scarring alopecia among children.
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KE Sharquie, MM Al-Waiz, AA Al-Nuaimy, Saudi medical journal, 2002 - Cited by 11

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Publication Date
Fri Nov 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of inhaled corticosteroid on condition oral among asthmatic children
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Background: Inhalation therapy has been employed as the mainstay of the treatment in chronic respiratory diseases such as asthma, Patients who taking asthma medication may be at risk of many health problems including oral health .The purpose of this study was to assess the local effect of ICS on oral tissue by measuring Candida albicans count colonies in saliva among12 years old asthmatic children who were collected from AL- Zahra Center Advisory for Allergy and Asthma, and compares them with non asthmatic children of the same age and gender. Material and Methods: The total sample involved sixty children of 12 years old, thirty asthmatic children who received medium dose of ICS/day (200-400 microgram/day) for 2 years and 30 non-asthmatic ch

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Risk Factors among Renal FailurePatients in Baghdad Teaching Hospital
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Objective(s): To identify the relationship between demographic characteristics of patients with renal
failure and to find out the relationship between some risk factors like (family history, alcohol drinking,
smoking and chronic disease) with renal failure patients.
Methodology: Case control study design was carried out in order to achieve the objectives of the
study by using the assessment technique in Baghdad teaching hospital from March 5
th, 2017 to October
10th
, 2017, The sample was (cases & control) sample, present study include 200 cases, 100 was case
study the patient who entered in Baghdad teaching hospital, while another 100 was control study. The
data was collected by interview questionnaire inc

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Publication Date
Thu Jul 28 2016
Journal Name
Journal Of Advanced Nursing
Cardiovascular medication adherence among patients with cardiac disease: a systematic review
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Abstract<sec><title>Aims

The aim of this study was to critically appraise and synthesize the best available evidence on the effectiveness of interventions suitable for delivery by nurses, designed to enhance cardiac patients' adherence to their prescribed medications.

Background

Cardiac medications have statistically significant health benefits for patients with heart disease, but patients' adherence to prescribed medications remains suboptimal.

Design

A systematic quantitative review of intervention effects.

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Images of Woman, She-Camel and Horse and Their Manifestations in Tarafah-ibnulAbd's Poetry between Symbolic Reference and Poetic Function
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This paper tries to understand the poetic reference in the images of woman, she-camel, horse and their manifestations in Tarafah-ibnulAbd's poetry. There has got my attention the fact that these three images have their own distinct taste which is characterised by a clear rhythm, let alone the  lively nature that is filled with liveliness and activity to be in harmony with the poet's youth. For these three images represented the best manifestations of his psychological and artistic poetics. The paper adopts an artistic analysis to arrive at the psychological aspects of these experiences-the woman, the she-camel, and the horse- and to understand the functions of their images and symbolic reference.

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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Political pluralism between rejection and acceptance Astrobiological study of the most prominent contemporary Islamic trends
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التعددية السياسية بين الرفلض والقبول دراسة نظرية لأبرز الاتجاهات الاسلامية المعاصرة

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Crossref
Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
Common Origin of Languages: A Comparative Study between the Holy Quran and the Heavenly Religions
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This research is a new reading of some of the words in the Holy Quran, which is very old. It is a human reading in which religions are intertwined by recognizing the relationship between man and his fellow man in the unity of existence and the unity of the source of religions and the unity of language. The importance of this research in comparing some of the Arabic words has been contained among books believed by followers that it is from the one God Sunday.

When words are spoken in one way in the form of one creature, from the beginning of creation to the present day, this indicates the single origin of the languages..

The research tools were books of heavenly religions, the Quran, dictionaries and interpretations.

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