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
Maher Harbi's drawings have taken an aesthetic and artistic dimension that leads to creating an approach between what is religious and mundane, between religious and mundane, with the techniques of plastic art, and this is what led the researcher to address this topic and stand on the realistic controversy based on the religious and the secular. Accordingly, the researcher divided the subject of the research into four chapters. The first chapter (the methodological framework) dealt with the research problem, which is summarized in the following question: (What is the dialectic of the reality of Maher Harbi’s drawings between the religious and the secular?) Then the importance of the research manifested in shedding light on the deep str
... Show Moreتقوم الدراسات التاريخية في مصدر تاريخي
To learn about the importance of ethics in different historical eras have to be identified first on the roots of this concept and return to the origins of language and the statement connotations Home as a morality single won Position good in the literature of the Arabic language , and beliefs of the monotheistic religions that see the majority it had on moral grounds .
The name of the morality of the natural qualities of a human being , or the name of human nature itself , and morality , plural ( created) is the name of the inner configuration of this man , but Valkhalq put against the word of creation - which is the name of this human form evolving .
In the opinion of other references that word ( ethics ) but they are collecting f
Amr bin Abdullah Abu Ishaq al-Subaie belongs to the third class and is
one of the major
The research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.
To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system while the second represents the period of time that followed
The research found a number of conclusions but the mo
... Show MoreObjectives: To assess the psychological adjustment of middle school students and to identify the relationship between differences in demographic characteristics and psychological adjustment.
Methodology: A descriptive correlation design was used. The study utilized a simple random sample to select (381) students using self-report to select students who will be recruited into the study for the period from November 26th, 2021 to April 1st, 2022. A scale approved in the study consisting of 40 items was chosen. It measures four trends which are personal, social, familial, and emotional adjustment. The data were analyzed by applying the descriptive statistical dat
... Show MoreCryptocurrency became an important participant on the financial market as it attracts large investments and interests. With this vibrant setting, the proposed cryptocurrency price prediction tool stands as a pivotal element providing direction to both enthusiasts and investors in a market that presents itself grounded on numerous complexities of digital currency. Employing feature selection enchantment and dynamic trio of ARIMA, LSTM, Linear Regression techniques the tool creates a mosaic for users to analyze data using artificial intelligence towards forecasts in real-time crypto universe. While users navigate the algorithmic labyrinth, they are offered a vast and glittering selection of high-quality cryptocurrencies to select. The
... Show MoreBreast cancer is the most common malignancy affecting women's health, with an increasing incidence worldwide. This study aimed to measure the intracellular concentration of the hypoxia-inducible factor 1 α (HIF-1α), tumor suppression protein p53, and estradiol (E2) in tumor tissues of adult females with breast cancer and their relation to tumor grade, tumor size, and lymph node metastases (LNM). The study was conducted on 65 adult female participants with breast mass admitted to the operating theater in Al-Hussein Teaching Hospital and Al-Habboby Teaching Hospital in Nasiriyah, Iraq, from January to November 2021. Fresh breast tumor tissues were collated and homogenized for intracellular biochemical analysis using the enzyme-linked immuno
... Show MoreBackground: Ultrasound provides a powerful tool for assessing early pregnancy and detecting pregnancy failure at first trimester and promoting rapid effective management. Several criteria have been established to predict the pregnancy outcome particularly in symptomatic women .
Aim: To evaluate asymptomatic women at the first trimester of pregnancy , to assess the efficacy of certain ratios as mid sac diameter (MSD) / yolk sac ratio & crown rump length (CRL)/mid sac diameter (as indicator of early first trimester oligohydramnios) in predicting poor 1st trimester outcome
Type of the study: A cross-s
... Show MoreImam Ali Bin Al-Hussain Bin Ali (Zain Al-Abedien) (pbuh) is famous in worship, afraid from God , in spite of his origin that is related to prophet Mohammad , he felt tired of worship until he had arrived to be sick ,he sometimes felt patient and looked yellow when he would be in front of God . It is important to shed light on his worship as describing him the forth Imam of the twelfth ones .What he had said and what he had done was as a guide to whom who want to be won in this life , finally, the research concluded that faith , worship deals with interior feeling lead to worship not by increasing them or by thinking , but it is as interiorly faith.