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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 Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
The Big five personality factors and relationship the Academic procrastination among Baghdad university students
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The aimed of the research was recognize the Big five personality factors and Academic procrastination among Baghdad university students, recognized differences between the gender according to   Big five personality factors and Academic procrastination , to recognized differences between specialization (scientific, human), and to recognize the relationship Between the variables of the research, and the extend of contribution Big five personality factors in Academic procrastination , to achieve these aims , Adopt scale to measure the Big five personality factors for (John Danahue & Kentle) , As we as the preparation of scale Based on An amber of previous scales to measure Academic procrastination, After processing the data st

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Publication Date
Mon Aug 22 2022
Journal Name
Biochemical And Cellular Archives
Deregulation of autophagy flux and gene expression induced by tobacco smoke among Iraqi smokers.
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: 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

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Publication Date
Wed Mar 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary protein carbonyl and selected antioxidants in relation to dental caries among pregnant women
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Background: Pregnancy is a physiological condition that affects the general and oral health.It is also associated with an increase in oxidative stress, which may presispose to oral diseases including dental caries. Aim of the study: This study aimed to measure salivary protein carbonyl, glutathione peroxidase and selenium levels of women who are pregnant and their association with dental caries in comparison to non-pregnant women, and to find out the mostly affected biomarker of oxidative stress during pregnancy. Subjects, materials and methods: A cross-sectional research was performed for a samples of 30 pregnant and 30 non-pregnant women who were chosen from city of Baghdad's Primary Healthcare Centers. Both groups aged 25-30 years. In

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
The Relationship between Retirement Problems and Psychological Flexibility among Palestinian Retirees in Gaza Governorates
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The study aims at knowing the relationship between retirement problems and psychological flexibility, besides identifying the difference of retirement problems and psychological flexibility due to the wok place variable and sex variable.

The study sample consists of 250 registered retirees in both associations of the government and the UNRWA. The researcher had prepared and used a retirement problems scale and  a psychological flexibility scale. The study findings show the following:

  1. The economic problems were greatly common by a relative weight of 76.3 %.
  2. The psychological compatibility was the most widespread domain in the psychological fl

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Cognitive Absorption and E-learning Readiness in Learning Digitization among Preparatory Stage in Qatar
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Abstract

The study aims to examine the relationships between cognitive absorption and E-Learning readiness in the preparatory stage. The study sample consisted of (190) students who were chosen randomly. The Researcher has developed the cognitive absorption and E-Learning readiness scales. A correlational descriptive approach was adopted. The research revealed that there is a positive statistical relationship between cognitive absorption and eLearning readiness.

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Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Comparison among the Synthesis of Some Azomethine Derivatives by Classical and Non-classical Methods
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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Innovative Thinking and its Relation with the Cognitive Inhibition among at the University Students
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This study aimed to measure the innovative thinking and cognitive cessation among university students. The sample consisted of (400) male and female students at al Mustansiriya University for the academic year (2018/2019). The results of the study showed that there are differences in innovative thinking and cognitive inhibition according to the gender variable in favor of males. There is a positive relationship between innovative thinking and cognitive inhibition. In light of these findings, the researcher presented a set of conclusions and recommendations.

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Publication Date
Tue Jan 18 2022
Journal Name
Special Care In Dentistry
Association between self‐reported oral disease/conditions and symptoms of depression among Iraqi individuals
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Abstract<sec><title>Aims

The negative impact of oral diseases on the function, economy, and general health of the population is well‐documented. In the last decades, evidence linking increased expression of depression and oral diseases/conditions has significantly increased. The aim of this study is to assess the association between oral disease/conditions and self‐reported symptoms of depression individuals.

Methods

A specially designed questionnaire was distributed via social media for 1 week. It consisted of two main sections; the first section was dedicated to collect demographic variables and self‐reported symptoms

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Fear of Intimacy and its Relationship with Post-Traumatic Stress Disorder among Yazidis Women
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The 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

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Awareness Regarding Diabetes Risk Factors, Prevention and Management among Community Members in Diyala/Baqubah
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Background: Background: Diabetes mellitus is a life-threatening disease. Global prevalence of diabetes mellitus is increasing rapidly providing a worrying indication and major threat to global health unless interventions are created through community awareness and knowledge regarding different aspect of DM.

Aims: To assess the level of awareness regarding diabetes risk factors, prevention and management among community members in Baqubah city and to identify any association between awareness level and some variables.

Methods: Across sectional study was carried out from the 1st of January - 30th of November 2019 in all primary health care centers (six centers) in center of Baqubah city. A convenien

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