Preferred Language
Articles
/
jpgiafs-214
Market Value Added Among Historiecal Cost and Fair Value Contravercy
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The economic dimensions of the railway link between Iraq and Kuwait and the role of national alternatives (Faw port and the dry canal as a model(
...Show More Authors

   Decision-makers in each country work to define a list of internal and external interests, goals and threats to their countries according to the nature of their awareness of these interests, goals and threats. 

  Hence, Iraq is not an exception to this rule, and the process of evaluating its interests and the objectives of its foreign policy is subject to the pattern of awareness of decision-makers and the influencing forces in defining its basic interests, which often witness some kind of difference in defining them, evaluating their importance and determining the size of the threats they face. And among these interests and threats that have witnessed a difference in the assessment of their

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 29 2024
Journal Name
Retos
The effect of special exercises using some auxiliary tools to develop some bio-kinetic abilities and the accuracy of the crushing and snatch forehand strikes among badminton players
...Show More Authors

The best means and ways to develop an athlete's physical and skill capabilities, and among these means is the use of training aids that help develop some bio-kinetic abilities, and prepared exercises have had an important role in improving athletic performance in badminton, where the player must possess physical fitness, explosive power, and strength. Characterized by speed as well as accuracy, awareness, and focus while playing on the court, the badminton player must be physically fit through a continuous movement of small and large muscles to achieve good performance, which requires special physical abilities and skills, and the most important of these bio-kinetic abilities are agility, coordination, and measuring the coordination

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Prevalence and localization of the posterior superior alveolar artery in relation to the floor of the maxillary sinus and alveolar crest among sample of Iraqis using computed tomography
...Show More Authors

Background: Posterior superior alveolar artery (PSAA) is branch of the maxillary artery. It usually supplies the lateral wall of the sinus and overlying membrane. Evaluation and awareness of the anatomy of maxillary sinus before surgery is crucial to avoid surgical complications. The aim of this study is to examine the prevalence, location of the (PSAA) in relation to the floor of the maxillary sinus and alveolar crest using computerized tomography (CT) scans. Materials and Methods: This study included 180 Iraqi subjects (99 males and 81 females) with age more than 16 years old. CT scans for (right and left) Maxillary sinuses were done for each patient. The information obtained was assessed in a coronal multi planar reconstructions images (

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Aldosterone, Osteoprotegerin and Fibroblast Growth Factor-23 and Some Biochemical Markers in Chronic Kidney Disease Patients (Stage II-IV) among Patients with or without Cardiovascular Events
...Show More Authors

Chronic Kidney Disease (CKD) is a public health problem and many studies support the link between kidney dysfunction and cardiovascular events.  Aldosterone has been shown for decades that a plasma aldosterone concentration is elevated in CKD. Whilst, Osteoprotegerin (OPG), after its capacity to protect bone, also osteoprotegerin is elevated in patients with chronic kidney disease (CKD), where it could predict the deterioration of kidney function, cardiovascular, vascular events and all-cause mortality. On the other hand, fibroblast growth factors (FGFs), in patients with CKD, its levels seem to increase progressively as kidney function worsens. The aim of the present study is to assess the correlations between serum osteoprotegerin

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
underemployment
...Show More Authors

underemployment

View Publication Preview PDF
Crossref
Publication Date
Sun Dec 02 2007
Journal Name
Political Sciences Journal
الخطاب السياسي الاسلامي واشكالية المراوحة بين الشورى والديمقراطية
...Show More Authors

الخطاب السياسي الاسلامي واشكالية المراوحة بين الشورى والديمقراطية

View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
LOS ENUNCIADOS INTERROGATIVOS DIRECTOS: ESTUDIO MORFOLOGLCO CONTRASTIVO ENTRE EL ESPANOL Y EL ARABE
...Show More Authors

Los enunciados interrogativos desempeñan un papel de sumo interés en el habla del ser humano en todo el mundo, además de la gran importancia que desempeñan sus distintos enunciados y partículas en abreviar las oraciones y hacer llegar a nuestro interlocutor nuestra intención con pocas palabras, por eso a través de esta investigación vamos a enfocar la luz sobre uno de sus tipos fundamentales "los enunciados interrogativos directos", a través de un estudio morfológico contrastivo entre el árabe y el español, este fue el principal motivo para elegir este tema.
A pesar de que los enunciados interrogativos directos aparentemente no ofrecen mucha dificultad, pero dominar a dicho tipo de enunciados con todas sus divisiones, sus

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
ادارة إدارة المكتبات في العراق بين التراث والمعاصرة
...Show More Authors

Iraqies has a spot in administration of the libraries and organized it since the reign of civilizations , the ancient libraries in the world were in the mesopatemia, then Baghdad had crown to be Islamic civilization when it hold the greatest ones as Bait Al-Hikma according to its organization as well as the persons who were responsilble for libraries must be of higher education and thoutful ones .

View Publication Preview PDF
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
strong criminal capabilities، Using simulation .
...Show More Authors

The penalized least square method is a popular method to deal with high dimensional data ,where  the number of explanatory variables is large than the sample size . The properties of  penalized least square method are given high prediction accuracy and making estimation and variables selection

 At once. The penalized least square method gives a sparse model ,that meaning a model with small variables so that can be interpreted easily .The penalized least square is not robust ,that means very sensitive to the presence of outlying observation , to deal with this problem, we can used a robust loss function to get the robust penalized least square method ,and get robust penalized estimator and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2008
Journal Name
Journal Of Educational And Psychological Researches
مواجهة مشكلة المخدرات في العراق بين الواقع والمستقبل
...Show More Authors

لم تكن المخدرات وليدة هذا العصر فقد عرفها الانسان منذ القدم وحاربتها المجتمعات القديمة ثقافياً واجتماعياً ودينياً ، حيث تعتبر المخدرات اخطر كارثة عرفتها البشرية في تاريخها وبدأت تتطور لتصبح تجارة عالمية غير مشروعة ترعاها عصابات منظمةهدفها تدمير طاقات وقدرات وقيم الشباب آمال هذه الامة وكنزها الحقيقي وهذا يعني تفريغ المجتمع من العقول المبدعة فيه حتى يبقى مجتمعنا متخلفاً من السهل السيطرة عليه.

... Show More
View Publication Preview PDF