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
Abstract
The current research aims to identify mental health and its role in promoting self-confidence and positive behavior of female university students. The researcher adopted the descriptive analytical approach in this research. The researcher depended on the availability of sources and references, literature, and previous field studies to analyze and study all aspects related to mental health and its role in promoting self-confidence and positive behavior of university students and then expand its importance and identify the areas of mental health, self-confidence, positive behavior, and university. The second chapter included the concept of mental health, the importance of the study, the most important factors of health and psyc
: Cigarette smoking is a lifestyle behavior that causes significant adverse health effects. Cigarette smoke contains chemicals, many of which are lead to the production of reactive oxygen species (ROS), which can lead to apoptosis and autophagy. To estimate the association of Cigarette smoking with the autophagy and immunity, technology of real time polymerase chain reaction (RTPCR) for gene expression of (LC3A, LC3B, LC3C, myd88) was used. Enzyme-linked immunosorbent assay (ELISA) technique was utilized to measurement the amount of TNF-α protein. The ratios of LC3A/LC3B and LC3B/LC3C were calculated to estimate the autophagy flux. The results indicate the expression of LC3B, LC3C and Myd88 genes in smokers is increased significantly (p
... Show MoreBackground. Handball is a team sport that demands quick reflexes and precise motor skills, particularly in shooting. Players' ability to shoot accurately and swiftly while stationary makes upper limb reaction time crucial for success. Objectives. The research objective is to study the relationship between the motor time of the muscles of the arms and the index of accuracy of shooting from constancy in fourth-stage students in handball. Methods. The researchers used the descriptive method because it is one of the methods used in the research on a sample of students of the fourth stage of the college of Physical Education and Sports Sciences, where the sample consisted of 29 male students from the community of origin, 43 students. Results. Th
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The aim of the study was to examine the level of psychological pollution among Jordanian unemployed faculty of education graduates in public and private universities. The sample of the study consisted of (413) Jordanian male and female unemployed faculty of education graduates in 2017. The researcher administrated the psychological pollution scale on the sample of the study, consisting in the final format of (37) items distributing on (4) domains. Validity and reliability for the scale were obtained. The results of the study indicated that level of psychological pollution among Jordanian unemployed faculty of education graduates in public and private universities was high (M=3.48, SD=0.83). The results
... Show MoreThe current research aims to identify the fear of intimacy and post-traumatic stress disorder among Yazidi women and the correlation between them. To achieve the objectives of the research, the researcher adopted the Descutner, 1991 & (Thelen) scale, which consisted of (35) items. The researcher also adopted the post-traumatic stress disorder scale for (Davidson, 1995) translated by (Abdul Aziz Thabet), which consists of (17) items. These two scales were administered to a sample of (200) individuals. Then, the researcher analyzes the data using the Statistical Package for Social Sciences (SPSS). The results showed that the research sample of Yazidi women has a fear of intimacy. The research sample of Yazidi women is characterized by
... Show MoreTo determine the association between cigarette smoking and oxidative stress, a study was conducted in the period from January 2020 to April 2021, at College of Medicine, Al-Nahrain University, Baghdad, Iraq. The Enzyme-linked immunosorbent assay (ELISA) technique was utilized for measurement the antioxidant enzymes including: Glutathione superoxide (GPX) and catalase (CAT) and the biomarker of lipid peroxidation Malondialdehyde (MDA). Also, the gene expression of Nrf2 and HO-1were determined by using RT-PCR technique. The results indicate lower level of both GPX and CAT (p ≤ 0.001) in smokers compared with non-smokers. While the result of MDA indicate higher level in smokers (p≤0.001) compared with nonsmokers. The Nrf2 and HO-1 gene exp
... Show MoreBackground: Gingivitis is one of the most common and widely spread oral diseases in adolescents after dental caries occur in both developed and developing countries. Dental plaque is the main etiological factor of gingivitis. Another oral problem is enamel defect. The aim of this study was to estimate the oral hygiene (dental plaque), and determine the prevalence and severity of gingivitis and enamel defects among 16-17 years old secondary school female students in urban areas of Kirkuk city/Iraq. Materials and methods: A representative sample included in this study consisted of 750 secondary school female students distributed into 387 for the age sixteen and 363 for the age seventeen, they were selected randomly from different female secon
... Show MoreBackground: Bloody diarrhea plays a major role in
morbidity and mortality especially in developing
countries, it is usually a sign of invasive enteric
infection, there is a thought that amoebic dysentery is
more common than bacillary dysentery in Iraq, and
from 1989 to 1997 amoebic dysentery increase from
20000to 550000 patients.
Objectives: This study aims to:
1. Outline the incidence of various infectious causes of
bloody diarrhea in Erbil district.
2. Assess the effect of multiple factors like age, sex,
source of water supply, etc... On the incidence of
amebic and bacillary dysentery.
3. To provide baseline data for making strategic plan to
reduce the diarrhoeal mortality and morbidity.
Met
Background: Water-pipe can be defined as a single or multi stemmed device that used to vaporize and smoke flavored tobacco whose smoke is passed via water vase before inhalation. Water-pipe smokers are at risk of exposure to many toxic chemicals that are not filtered by water, as well as risk of infectious diseases when the mouth piece of the water-pipe is shared. This study was carried out to investigate the effect of water pipe on the oral health. Materials and Methods: Sixty persons were included in this study aged between 22 and 23 years. Forty persons were coffee shop workers for at least five years, half of them were water-pipe smokers (active smokers) and the other weren’t smokers (passive smoker), the last group was the co
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