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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 Jun 03 2022
Journal Name
Military Medical Science Letters
COVID-19 AMONG A SAMPLE OF IRAQI PATIENTS WITH RHEUMATIC DISEASES: A MULTICENTER STUDY
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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Prevalence of Hypochondriasis Disorder among Iraqi Former Prisoners of Iraq-Iran War, 1980-1988
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Objective : To find out the prevalence of Hypochondriasis among Iraqi repatriated prisoners of
Iraq-Iran war, and the relationship with some variables.
Methodology: A descriptive study was carried out from Jan. 2nd , 2006 through May 4th , 2006. A
non-probability accidental sample of 400 repatriates who had visited; Ministry of Human Rights,
Ministry of Health, and Ministry of Defense. A questionnaire was constructed for this purpose, which
consisted of 6 items for demographic data, and 14 items for measuring Hypochondriasis. Reliability
and validity of the questionnaire had been determined through the pilot study (Test and retest) and the
experts panel. Data were collected with using the constructed questionnaire an

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Rational Emotional Visualization Style in Reducing Fear of Failure among Athletes
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The research seeks to design a program of guidance in the form of emotional perception rational to reduce the fear of failure, to identify the effect of method of emotional perception rational in reducing the fear of failure. To achieve these objectives, the researcher adopted the null-hypotheses, which assume there are no statistically significant differences in the degree of fear of failure (for the control group) in the pre-posttest. There are no statistically significant differences in the fear of failure (for the experimental group) in the pre-posttest. There were no statistically significant differences in the fear of failure of the groups (experimental and control) after the application of the program in the post-test. In order to

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The effect of a counseling program in reducing emotional submission among intermediate school students
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Emotions are part of the personality of the individual and affect many different aspects of the personality, and it is an important element of social and psychological adaptation, especially if it is within the limits of nature, and if the methods used to express them are appropriate and moderate.

Submission is one of the characteristics that express the way an individual relies upon in dealing with others and in dealing with matters of life. An individual who complies with instructions and orders and abides by them, and performs what is required of him without hesitation or delay. Adolescence is an important and accurate stage in the constructive development of an individual and in his psychological and social life.

The

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
Selective Visual Attention among Students of Colleges of Education At The University Of Mosul
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The research aims to identify the level of selective visual attention among students of the faculties of education at the University of Mosul. To achieve the goal of the research, the researchers chose a stratified random sample of students from the faculties of education at the University of Mosul for the academic year (2020-2021). The sample size was (652) students from the scientific and humanitarian specializations, the second and fourth stages. The researchers developed a test of multiple-choice to measure the selective visual attention, which consisted of (42) items. The results revealed that the students of the faculties of education for human sciences have an appropriate level of selective visual attention. There are statisticall

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Publication Date
Mon Apr 25 2022
Journal Name
International Journal Of Health Sciences
Effect of moral distress on professional quality work among nurses in intensive care units
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Background: Moral distress, as one of the most important issues in the nursing profession, can negatively affect the healthcare system. Purpose: To examine the effect of moral distress on professional quality work life. Method: A descriptive cross-sectional study a non-probability sampling method used and total sample collected was (126) of ICU nurses. Results: Moral distress, BO, STS, and, CS among ICUs nurses were moderate. Conclusion: Nurses in ICUs suffered from moderate MD which that effected their BO and STS, and the result can be negative effects on quality of care. Although MD did not affect nurses' CS, it is still an important issue that nurses may face in ICUs

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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Electrocardiographic changes among beta-thalassemic major patients in ibn al-baladi thalassemia center-Baghdad
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Background :Thalassemia is an autosomal
disease of the haemoglobin. Two types of
thalassemia are recognized: thalassemia major
and thalassemia intermedia.
The most serious cardiac complication in
thalassemia major is due to multiple blood
transfusions rather than the disease itself, which
is due to iron overload.
Cardiomyopathy is the most common cardiac
defect that occurs with iron overload. Pricarditis,
congestive heart failure and arrhythmias are due
to hemosidrosis and chronic aneamia.
Aim of the study: to demonstrate the prevalence
and types of electrocardiographic changes among
thalassemic patients with aged over ten years old.

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Publication Date
Sun Feb 18 2024
Journal Name
Fitness, Performance And Health Journal
A Comparative Study of Some Types of Muscular Strength Among Middle-Distance Runner Athletes
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The research aims to conduct a comparative study between the events (800) m and (1500) m track in the types of muscular strength and to identify the differences between them among Iraqi sports club players. The sample represented the players participating in the Iraqi Athletics Championship for the period between (02/11/2023) and (04 /11/2023), and their number was (16) players (8) for each event, as the selection was made intentionally.  The researchers used the descriptive approach to achieve the goal of the research and used the statistical package (SPSS) to process the data statistically. According to the results collected, it was found that there was superiority among the intermediate track players (800) m in explosive power and the s

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Tooth Wear in Relation to Selected Salivary Variables among a Group of Older Adults
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Background: Tooth wear is one of the most concerning problems of the current dental practice especially among older subjects. The aim of this study is to determine the severity of tooth wear and its relation with selected salivary variables (salivary pH and vitamin C level) among a group of older adults in Mosul city/Iraq. Materials and methods: All subjects (30 subjects) of both gender tookpart in the current study; sixteen of them were older adults (55-65 years) and compared with fourteen middle-aged adults (30-40 years) at Textile factory in Mosul city/Iraq. Unstimulated salivary samples were collected and salivary pH was immediately measured. Salivary vitamin C level was determined colormetrically. Severity of tooth wear was determined

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The predictive capacity of Coronavirus Impacts with Psychological Adjustment among University Students in Oman
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The present study was designed to determine the predictive capacity of Coronavirus’s impact, as well as, the psychological adjustment among university students in Oman. A total of (566) male and female students were employed to form the swtudy sample. The descriptive method was used. The findings showed that there is a significantly university student affected by Coronavirus; the dimensions of scale were arranged as follows: the Academic requirements of pandemic came first, the social communication came second, and the academic future stress came in third. The results also showed that Psychological Adjustment among University Students was affected by the Coronavirus pandemic, the average was low. Also, the result showed that the Corona

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