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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
Fri Jan 01 2016
Journal Name
جامعة بغداد
كشاف مجلة الأستاذ ما بين 2005-2009
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يمثل الكتاب كشاف لمجلة الاستاذ للعلوم الانسانية والاجتماعية والتي تصدرها الكلية وغطي الكشاف اعداد المجلة ابتداءً من العدد 50 الذي صدر في عام 2002 ولغاية العدد (104) الذي صدر 2009 . وكان عدد الابحاث المنشورة (1217 ) بحثا وكانت (985 باللغة العربية و 173 باللغة الانكليزية و 50 باللغة الكردية 9 باللغة الاخرى ) .

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
القياس النحوي بين التجريد العقلي والاستعمال اللغوي
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Publication Date
Fri Jan 02 2009
Journal Name
Political Sciences Journal
العلوم السياسية بين الطرح النظري والبعد العملي
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العلوم السياسية بين الطرح النظري والبعد العملي

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Publication Date
Fri Nov 21 2025
Journal Name
Magazine Of Historical Studies And Archaeology
الموت والمصير بين العقيدة الرافدينية والعقيدة المندائية
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لقد اعتبر انسان وادي الرافدين قديماً، الكون عبارة عن دولة كونية، وكل مافيه - اي الكون كان يعد عبارة عن ذوات فردية، فكل حي وجماد وفكرة مجردة وكل حجر وكل شجرة وكل خاطر يتمتع بارادة ذاتية وشخصية خاصة، لقد تمثل الكون في ذهن الانسان بهيئة واحدة الا وهي نظام من الارادات فالكون ككل منسق انما هو مجتمع، أو دولة فكانت هذه الدولة الكونية تضم إلى جانب الشخصيات الفعالة في هيئة الحكم اعضاء لم يكن لهم نفوذ في السياسة ولا دور ل

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Publication Date
Sat Dec 31 2022
Journal Name
Research In Contracts And Business Law
Amicus Curiae
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This research deals with Amicus Curiae as one of the judicial procedures widely spread in many common law countries on the one hand, and civil law countries on the other hand, as well as regional and international courts. We will seek to clarify what this procedure is, by defining it and distinguishing it from what may be suspected of judicial procedures, and then we will indicate the scope of resorting to it at the national, regional and international levels. We have supported the research with many judicial applications that used this procedure to demonstrate its importance.

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
التنمية المكانية ... بين العدالة الاجتماعية والكفاءة الوظيفية.
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Publication Date
Mon Dec 30 2024
Journal Name
حوليات أداب عين شمس
اقتران خبر كاد بأن بين الرفض والقبول
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يبحث هذا البحث في افعال المقاربة التي تعد من الافعال الناسخة في اللغة العربية التي تدخل على الجملة الاسمية فتبقي المبتدأ مرتفعا بها ويسمى اسمها وتنصب خبره وتقسم هذه الافعال الى اقسام ثلاثة افعال المقاربة وهي (كاد ,اوشك ,كرب هلهل ,قارب ) وافعال الرجاء وهي (عسى , اخلولق , حرى ) وافعال الشروع وهي (اخذ ,وهب ,بدأ ,انشا , شرع , اقبل ,قام ) وتشابه كاد في معناها وفائدتها جعل وشرع وعلى الرغم من عدم ذكر القران الكريم لأي اية فيها

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Publication Date
Fri Nov 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Oral health status, salivary physical properties and salivary Mutans Streptococci among a group of mouth breathing patients in comparison to nose breathing
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Background: Mouth breathing can lead to introduce cold, dry unprepared air that insults the tissue of oral cavity, nasopharynx and lung, leading in turn to pathological changes in oronasal cavity, nasopharyngeal and other respiratory tissue, mouth breathing associated with nasal obstruction may lead to many health problems, in particular oral health problems such as inflammation of gingiva, oral dryness, change in oral environment that may decrease pH, salivary flow rate and increase bacteria and dental caries.Aims of the present study were to assess the oral health condition among mouth breather associated with nasal obstruction, including dental caries, oral cleanliness and gingival health condition as well as to evaluate the changes in s

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The perceptive image of volunteering and its relationship to the motives towards volunteering among a sample of Al-Quds Open University students.
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This study aimed to identify the perceived mental image of volunteering, and its relationship to volunteer motivation among a sample of Al-Quds Open University students, as well as to identify the differences in the perceived mental image of volunteering due to variables (gender, year of study, place of residence, college). The researcher has used relational descriptive approach. The researcher has used two questionnaires, the first was used to measure the perceptive mental image of volunteering, and the second to measure the motivation towards volunteering, and the study population may consist of all students of Al-Quds Open University Hebron Branch during the first semester of the academic year 2021/2020 and their number (3462)Male and

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Publication Date
Fri Dec 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Descriptive, Prospective Observational Study- Studying Possible Prediction Factors for Disease Severity and Progression among a Sample of COVD 19 Patients in Iraq
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Abstract

Coronavirus has affected many people around the world and caused an increase in the number of hospitalized patients and deaths. The prediction factor may help the physician to classify whether the patient needs more medical attention to decrease mortality and worsening of symptoms. We aimed to study the possible relationship between C reactive protein level and the severity of symptoms and its effect on the prognosis of the disease. And determine patients who require closer respiratory monitoring and more aggressive supportive therapies to avoid poor prognosis. The data was gathered using medical record data, the patient's medical history, and the onset of symptoms, as well as a blood sample to test the

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