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
In any language there is some amount of difference between written language (planned) and spoken language (spontaneous). Since planned speech could be considered a form of written language, it could be inferred that there are also differences between planned speech and spontaneous speech. Some of these differences are very clear in terms of syntax, lexis, phonology and discourse. These differences are highlighted in order to make a clear distinction between spontaneous and planned speech.
This paper is an attempt to show the differences between the two forms of a language (written & spoken English) as far as number of linguistic features are tackle
... Show MoreThe present study aims at identifying the styles, procedures of Iraqi universities to avoid plagiarism and evaluate these steps, also to evaluate the form prepared by the Directory of Scientific Supervision and Evaluation, Ministry of Higher Education and Scientific Research. The study uses documentary style, 150 teachers in the following colleges (Education Ibn Rushd, Languages and Arts) in university of Baghdad whom already used the aforementioned list were the sample of the study and they asked to give their opinions about the list.The study consists of five sections, first one deals with general view, second explains plagiarism and its types, shapes and reasons,third tackles with ways of detecting plagiarism, its programs, consequences
... Show MoreKE Sharquie, SA Al-Mashhadani, AA Noaimi, WM Katof, THE IRAQI POSTGRADUATE MEDICAL JOURNAL, 2013 - Cited by 6
Thisstudy aims to determine the specifications of obese women accordingto the heightand type of obesity. It also aimstoidentify the significance of differences in choosing ready-made clothes for the research sample. Finally, the significance of differences in choosing ready-made clothes according to the variable of binaryclassification ofobesity is also identified.The study sample includes obese women: employees, non-employees and students with the age group (18-50) years.The weights and lengths of the sample have been taken to suit the group of obese women.Aquestionnaire in the form of an open question was distributed among (50) obese womenso as to extract the items of the questionnaire. After that, the questionnaire was distributed amo
... Show MoreEruca sativa (jarjeer) is an annual herb (family Brassicaceae), which contains a wide range of chemicals and minerals with nutraceutical and organoleptic characteristics. Jarjeer was generally used as a food and traditionally mainly consumed due to its aphrodisiac properties. This crop known to contain various phytochemicals such as flavonoids, phenolic acids, terpens, carotenoids, tannins, glycosides, saponins, sterols, alkaloids, and other secondary metabolites. In leaves, kaempferol and its derivatives, glucosativin, are the main flavonoids and glucosinolate, respectively, while erucic acid and glucoerucin are the main fatty acid and glucosinolate, respectively. Medicinally, the plant has antibacterial, antidiabetic, antihyperten
... Show MoreThe alluvial fan of Mandali located between latitude 30˚45’00” N longitude 45˚30’00” E in east of Diyala Governorate, Iraq. Thirty-five wells were identified in the study area with average depth of 84 m and estimated area of 21550 ha. A three-dimensional conceptual model was prepared by using GMS program. From wells cross sections, four geological layers have been identified. The hydraulic conductivity of these layers was calculated for steady state condition, where the water levels for nine wells distributed over the study area were observed at same time. Afterward, PEST facility in the GMS was used to estimate the aquifer hydraulic characteristics. Other characteristics such as storage coefficient and specific yield have
... Show MoreAzo dye ligand was produced by coupling the diazonium salt of 4aminoantipyrine with 2, 4-dimethylphenol. The structure of 1 azo compound was someone by elemental analyses, HNMR, FT-IR and UV-Vis spectroscopic mechanics. Metal complexes of nickel (II) and copper (II) have been performed and depicted. The formation of complexes has been identified by using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectral process as well as, conductivity and magnetic properties quantifications. The nature of the complexes formed were studied succeed the mole ratio and continuous variation methods, Beer's law followed over a concentration 4 4 scope (1×10- - 3×10- M). High molar absorbtivity of the complex solutions were observed. Analytica
... Show MoreA field experiment was carried out during the seasons 2016 and 2017 in the farm of the Department of Field Crops Science, College of Agricultural Engineering Sciences-University of Baghdad to evaluate the effect of(Aminopyralid + Flurasulam, Coldinafop-propargyl and Flucarbazone-sodium) herbicides and seeding rate (100, 125 and 150) Kg.ha-1 and the interaction between them in growth characteristics, grain and yield components in wheat (Var. IPA99). The results showed that herbicides used were significantly efficient in studied characteristics compared to weedy treatment. Herbicide Flucarbazone-sodium gave higher weed control after 60 and 90 days of spraying the he
The [2-aminobenzothiazole]was reacted with [2,4,6 triyhydroxy-acetophenon monohydrate] to give a new ligand [2-N-2,4,6-trihydroxyacetophenonyliden benzothiazole] [H3L]. This ligand was reacted with metal ions ( CoII, NiII,CuII and ZnII) in methanol as solvent with ( 1:2 ) metal : ligand ratio to give a series of new complexes with general formula [ M(H2L)2],(where:M= CoII, NiII ,CuIIand, ZnII).All compounds were characterized by spectroscopic methods ( I.R , U.V – vis,HPLC) atomic absorption, along with chloride content and conductivity measurements. According to the data of these measurements we suggested a tetrahedral