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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
Sun Nov 11 2018
Journal Name
Arab Science Heritage Journal
مفهوم مفهوم العبادة عند الإمام السجاد (عليه السلام)
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Imam 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.

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Cases of infringement and its ruling on tort liability among Islamic jurisprudence
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Praise be to God, Lord of the worlds, and prayers and peace be upon the most honorable of God’s creation, Muhammad bin Abdullah, the illiterate Arab prophet, the faithful, and his family and companions.
And yet ...

     The realistic view is that Islamic jurisprudence is not exaggerated in the judgment of compensation, so it is judged for everything that has been lost by the victim of a profit or his loss, but he takes into account the bearing of the guarantee between profit and loss or the principle on which the theory of bearing liability is found, and it is clear through research that Islam The principle of respecting money, souls and rights is considered a public order, but it may exclude some ca

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Publication Date
Fri Apr 01 2016
Journal Name
Al–bahith Al–a'alami
The Electronic Advertising War Among the International Trading Companies
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The use of the word “war” alone raises horror and fear in the hearts of the recipients, especially if this war aimed at human’s life, his health and his future. It is the electronic advertising war among rival international companies that use cyberspace to create fear and horror in the hearts of the recipients because it connects the use of the product with human’s death or serious illness.
The problem of this research sheds light on the new uses of cyberspace which fucked by international companies to strike the interests of each other by displaying the defects of their products and its negative impact on citizen’s life. Despite the fact that those wars have opposed strongly, there are supporters for those wars. Their argu

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
The Sacrament of Baptism among Christian Denominations Descriptive Study
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Christianity has rituals and rituals to be carried out, and can not be abandoned, and they see that the sacred statutes ordered by Christ () his followers, including: (the mystery of baptism between Christian denominations, descriptive study) A Christian is to be baptized as the seal of faith, as evidenced by the Bible in the words of Jesus to His disciples.
Baptism takes place in the name of the Father, the Son, and the Holy Spirit. This makes them Christian through the practice of this obligatory man enters the Church, represented by the death, burial, and resurrection of Christ according to their belief. And every person who has received the sacrament of baptism remains a Christian until death, in the light of what they see.

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Publication Date
Sun Jun 21 2020
Journal Name
Baghdad Science Journal
Detection of Aflatoxin B1 among Early and Middle Childhood Iraqi Patients
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      The study was conducted for the detection of Aflatoxin B1(AFB1) in the serum and urine of 42 early and middle childhood patients (26 male and  16 female ) with renal function disease, liver function disease, in additional to atrophy in the growth and other symptoms depending on the information within consent obtained from each patient, in addition to 8 children, apparently healthy, as  the control. The technique of HPLC was used for the detection of AFB1 from all samples. The results showed that out of 42 patient children, 19 (45.2%) gave positive detection of AFB1 in the serum among all age groups patients with a mean of 0.88 ng/ml and a range of (0.12-3.04) ng/ml. This was compared with the cont

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Publication Date
Sun Apr 26 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Investigate the Microbial Load and Types of Preservatives Yogurt Available In Local Market.: Investigate the Microbial Load and Types of Preservatives Yogurt Available In Local Market.
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The aim of this study to investigate the microbial load and type of preservative for the types of yogurt available in the Iraqi market to ensure the safety of food provided to the consumer and protect through examining the types of yogurt from harmful bacteria as well as to contain ratios acceptable to yeasts and molds is to find out by comparing models curd careless Iraqi standard quality(ISQ) and see how they conform to these specifications have been collecting 12 brands of yoghurt types it was been (Kala, Activia 1, Activia 2, Mazia, Shelan, Aib, Mersin, Morsi, Al-Safi, Zabady, Zakho, Arbil). Bacteriological tests were conducted on samples of yogurt (total bacterial count, coliform count, counting yeasts and molds). The results showed

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DESIGN AND VALIDATION OF A LOW−COST WIRELESS ELECTROMYOGRAPHY SYSTEM : DESIGN AND VALIDATION OF A LOW−COST WIRELESS ELECTROMYOGRAPHY SYSTEM
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Electromyography (EMG) is being explored for evaluating muscle activity. For gait analysis, EMG needs to be small, lightweight, portable device, and with low power consumption. The proposed superficial EMG (sEMG) system is aimed to be used in rehabilitation centers and biomechanics laboratories for gait analysis in Iraq.

The system is built using MyoWare, which is controlled by using STM32F100 microcontroller. The sEMG signal is transferred via Bluetooth to the computer (about 30m range) for further processing. MATLAB is used for sEMG signal conditioning. The overall system cost (without computer) is about $80. The proposed system is validated using wired NORAXON EMG using the mean root mean squared metho

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Publication Date
Wed Oct 12 2022
Journal Name
College Of Islamic Sciences
The Concept of the Text, its Divisions, Connotations, and Methodology
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The text has many connotations in the Arabic language, such as vowel points, designation, completion, etc., and the original meaning of the text is to show. The Western text has its owen independent semantic unit .The biblical texts are a mixture of what was reported by the Prophet Moses (peace be upon him) and what the authors described in terms of texts over many centuries.The meaning of the text is guidance and payment, and it is a natural connotation. The religious text for Muslims is divided into peremptory texts that are national proof. The evidence for the meaning of the text is proven by language, and it is not required that the researcher be a jurist. The approach is a factual questionnaire by the researcher according to a speci

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Correlation Expression between P52 and BCL2 among Iraqi Women with Breast Carcinoma
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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Development and democracy in the Republic of Korea study in dialectic relationship
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After its 35-year occupation of Japan and the US occupation, Korea has set its sights on a long-term goal of building its country and establishing its foundations, unobtrusive and unchecked by the problems and wars that have stood in the way of its goal, surpassing all odds and achieving the best results. The most powerful Asian and global economies, which gained the respect of the world and its appreciation of the experience has become referred to as boys

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