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
Fri Jun 02 2023
Journal Name
East European Journal Of Physics
Reevaluation Body Weight and Age with Standardized Uptake Value in the Liver Cancer for [18F] FDG PET/CT
...Show More Authors

Standardized uptake values, often known as SUVs, are frequently utilized in the process of measuring 18F-fluorodeoxyglucose (FDG) uptake in malignancies . In this work, we investigated the relationships between a wide range of parameters and the standardized uptake values (SUV) found in the liver.  Examinations with 18F-FDG PET/CT were performed on a total of 59 patients who were suffering from liver cancer. We determined the SUV in the liver of patients who had a normal BMI (between 18.5 and 24.9) and a high BMI (above 30) obese. After adjusting each SUV based on the results of the body mass index (BMI) and body surface area (BSA) calculations, which were determined for each patient based on their height and weight. Under a variety of dif

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Analyzing the relationship between stock market volatility and economic activity in the USA
...Show More Authors

This study examines the dynamic relationship between stock market and economic activity in the United States to verify the possibility of using financial indicators to monitor the turning points in the expected path of future economic activity. Has been used methodology (Johansen - Juselius) for the Co-integration and causal (Granger) to test the relationship between the (S & P 500 , DJ) index  and gross domestic product (GDP) in the United States for the period
(1960-2009). The results of the analysis revealed the existence of a causal relationship duplex (two-way) between the variables mentioned. which means the possibility of the use stock market indicators to pre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Value Of 3 Tesla Magnetic Resonance Imaging In Assessment Of Clinically Diagnosed Temporomandibular Joint Disorders
...Show More Authors

Background: Temporomandibular joint disorder (TMD) is a general term that describe a wide variety of conditions that include myogenic pain, internalderangement, arthritic problem, ankylosis of the joint and growth disorders. The aims of study was to evaluate the value of 3 Tesla magnetic resonance imaging in assessment of articular disc position and configuration in patients with temporomandibular joint disorders and to evaluate the correlations of these MRI findings with the clinical signs and symptoms. Materials and methods: A total forty six (30 study and 16 control) participants aged between18 and 49 years, were examined according to Helkimo anamnestic index (questionnaire for anamnesis) and clinical dysfunction index scoring criteria

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Value of random urinary calcium to creatinine ratio in diagnosing hypercalciuria in children with nocturnal enuresis
...Show More Authors

Background:Nocturnal Enuresis is a common problem affecting 20% of five years old children and up to 2% of adolescent and young adult. Although it is a self limiting benign condition, it has social and psychological impact on the child and his family. Many pathophysiological theories had been suggested, but none is confirmed. Hypercalciuria has been suggested to be associated with higher incidence of nocturnal enuresis. Objectives:The aim of our study to test the value of Ca/Cr ratio, on random urine sample, in diagnosing hypercalciuria in enuretic children. Type of study: Cross sectional study.Methods:Forty four enuretic children were enrolled in this study and forty five children without nocturnal enuresis were taken as control group.

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The use of value chain analysis of information in determining the most important the accounting information
...Show More Authors

The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad
...Show More Authors

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 19 2019
Journal Name
Political Sciences Journal
Dialectical relationship between the civil state and the application of Sharia In contemporary Islamic political thought ج
...Show More Authors

The political movements of Islam are among the most prominent phenomena of the popular uprisings witnessed by the Arab world. However, this rise and the rise of some movements led to many problems on the political theses of Islam, especially those associated with the ideas of Islamic ideologues and their slogan Legitimacy and the authorities as the origin of the divine, and said the application to achieve the Islamic solution, and then became the state in theses of some Islamists a tool to apply the law and then the preservation of religion.

View Publication Preview PDF
Crossref
Publication Date
Sun Jul 28 2019
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Value of Combination of Standard Axial and Thin-Section Coronal Diffusion-weighted Imaging in Diagnosis of Acute Brainstem Infarction
...Show More Authors

AIM: To determine the value of the combination of thin-section 3 mm ‎coronal and standard ‎axial DWI and their impact in facilitating the diagnosis of ‎‎acute brainstem infarction. METHODS: A cross-sectional study conducted from the 1st of April 2017 to the end of February 2018 on 100 consecutive patients (66% were male, and 34% were female) with isolated acute ischemic infarction in the ‎brainstem. The abnormal MRI findings concerning the ischemic lesions were interpreted on standard axial 5 mm and thin-section coronal 3mm DWI. RESULTS: The mean age of the studied group was 69.2 ± 4.3 for male and 72.3 ± 2.5 years. The standard axial DWI can diagnose 20%, 6.7% and 6.7% of the infarctions in midbrain, pons an

... Show More
View Publication
Scopus (5)
Crossref (5)
Scopus Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cost technique based on ABCII specifications and its effect in the Implementation of contracting contracts: Applied research in Al-Mansour general company for construction contracting
...Show More Authors

The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2022
Journal Name
مجلة العلوم السياسية
جدلية العلاقة بين الديمقراطية والحرية في الفكر السياسي لكارل بوبر
...Show More Authors

تتفق الدراسات الحديثة على ان النظام الديمقراطي في بلد ما لايمكن ان يقام الا في ظل جو تسوده الحرية السياسية والدينية، الا ان مصطلح الديمقراطية ومصطلح الحرية وضُعا في دائرة جدلية، لان مفهومهما بقي متعدداً ومختلفا فيه. يعد كارل بوبر من ابرز الفلاسفة في الفكر السياسي الغربي المعاصر المدافعين عن الديمقراطية بوصفها النقيض للديكتاتورية، إذ حدد وظيفتها بقدرتها على كبح جماح النخبة الحاكمة واخضاعها للقانون لمنع نزو

... Show More
View Publication Preview PDF