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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
Mon Jun 15 2020
Journal Name
Al-academy
The narrative and dramatic construction between the vision of the script and the director: بان جبار خلف
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  The relationship between the vision of the scenario and the director is represented in the second search for new mechanisms and possibilities that possess the direct effect and synonyms of the vision of the scenario, so he works on investing them in achieving his ideas and visions with more effectiveness and flexibility to achieve creative potentials, without resorting to the installations and expressive structures themselves that have exhausted their meaning, and lost their luster due to Its prevalence and familiarity on the one hand, and its activation on the other hand to achieve modernity at the level of aromas, after the director takes a method or approach that has privacy and exclusivity, and based on the foregoing, getting

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Publication Date
Tue Sep 17 2019
Journal Name
Journal Of The College Of Education For Women
A New Logic of Victory in Suzanne Collins’ The Hunger Games With Reference to Elements of Intertextuality in William Golding’s Lord of the Flies
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Suzanne Collins’ novel  The Hunger Games suggests a new logic of victory and set a distinguished focus on the unique personality of her heroin which brings to the mind the permanent correlation between all moral values. The Hunger Games World seems to be much more like one big bowl as it links the past, present, and the future. An Intertextual reference is interwoven in the present research as it brings Golding’s Lord of the Flies to the surface, and it highlights certain similarities between the two texts. In which Ralph, Piggy and Simon in Golding’s Lord of the Flies are the incarnations of stable moral values and hope of surviving ethics and rules in a chaotic and turmoil world. The event

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Publication Date
Tue Jan 03 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Knowledge, Attitudes, and Perceptions about COVID-19 and its Vaccine among Patients with Rheumatoid Arthritis: A Qualitative Study
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Background: Despite the importance of vaccines in preventing COVID-19, the willingness to receive COVID-19 vaccines is lower among RA patients than in the general population. Objective: To determine the extent of COVID-19 knowledge among RA patients and their attitudes and perceptions of COVID-19 vaccines. Methods: A qualitative study with a phenomenology approach was performed through face-to-face, individual-based, semi-structured interviews in the Baghdad Teaching Hospital, Baghdad, Iraq, rheumatology unit. A convenient sample of RA patients using disease-modifying anti-rheumatic drugs was included until the point of saturation. A thematic content analysis approach was used to analyze the obtained data. Results: Twenty-five RA pa

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Dental Caries Experience and Salivary Elements Among A Group of Young Adults In Relation to Age and Gender
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ABSTRACT Background: Dental caries is a most common social and intractable infectious disease in human. Saliva is critical for preserving and maintaining oral health and salivary elements had many effects on caries experience. Aim of study: This study was conducted to assess dental caries severity by age and gender and their relation to salivary zinc and copper among a group of adults aged (19-22) years. Materials and methods: After examination eighty persons aged 19-22 years of both gender. Caries severity was documented according to DMFS index. Stimulated salivary samples were collected and chemically analyzed under standardized condition to detect salivary elements zinc and copper. Concentrations of Zinc and copper were measured by using

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Publication Date
Wed Nov 19 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The relation among ramal width and length with some cervical and cranio-facial measurements in different skeletal classes
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Background: The purpose of this study was to assess the relation among the ramal length and width with various cervical and cranio-facial measurements for a sample of Iraqi adults with different skeletal classes. Materials and method: The sample composed of 71 Iraqi adults (36 females and 35 males) with an age ranged between 17-30 years and had different skeletal mal-relations using SNA, SNB and ANB to differentiate between them and assorting them into CL.I, CL.II and CL.III mal-relation. Each individual was subjected to clinical examination and digital true lateral cephalometric radiograph that had been analyzed using AutoCAD 2007 software computer program to determine sixteen linear and ten angular measurements. Descriptive statistics wer

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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
School s’ Violence and its relation to academic Failed and School s’ Drop - Out among Intermediate stage Pupils
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The present research aims to know the relation of Violence on academic Failed and School s’ Drop - out among Intermediate stage Pupils. The sample of the research reached (400) male and female pupils (failed and not failed ), and (69) male and female that Drop – out from Intermediate stage. The researcher used scale of Violence that constructed by (AL- qaysi , 2004) after she got Validity and Reliability to it . So that she used t- test for one sample, t- test for two independent sample, and Person correlation coefficient as a statistical means. The research reached to the results that indicates raising of level of Violence among the Intermediate stage pupils (failed and not failed) and the male and female that Drop – out from Inte

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Classroom communication in art education lessons between concept and function
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The issue of communication and communication is receiving increasing attention in both contemporary studies and educational literature, and these studies emphasize the importance of studying communication within the classroom, which inevitably applies to the importance of relationships and tensions in the field of teaching art in particular because it is an emotional field that provides an opportunity for communication competencies and skills to be prominent and take Its wide scope, both among the students themselves and between teachers and students. The means of communication are the vessel in which the cultural relations and the commonalities between people revolve. The process of building relationships between students depends in man

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Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Lebanese building law between texts, Application gaps and land scarcity
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This paper examines the gaps in Lebanese building law as well as the exploitation of contractors, stakeholders, and residents in order to make illegal profits at the expense of The Shape of urban agglomerations and their expansion in cities and rural areas, which is contrary to the principles of sustainable land development. It also emphasizes the amplification of the factors of vertical and horizontal building investments in the implementation of buildings contrary to the license, as well as the burden that this places on the city's resulting infrastructure and ability to absorb the activities and needs of its residents. The study then presents recommendations in the process of transformation in the technique of planning and application

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Characteristics of Rainfall in Dry and Wet Seasons in Iraq
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      This research aims at making a comparative survey between the dry season in (2017-2018) and the wet season (2018-2019) in Iraq concerning the variation of rainfall and pressure systems responsible for such a difference. In this paper, seven climatological stations have been selected: Mosul, Kirkuk, Khanaqin, Baghdad, Rutba, Diwaniyah and Basra. Results have shown that the first category of rainfall of the two seasons has recorded a higher number of rainy days in comparison with the second and third categories with a total of 274 day in a dry season and 403 day of a wet season. Further, the total amount of the annual continuous rain is higher than the total of thunderstorms in a dry season as well as in the

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Skills and Standards of Selection and Use of Assistive Technology among Saudi Teachers of Students with Intellectual and Developmental Disabilities
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The purpose of the current study was to explore the standards that teachers take into consideration when selecting and using assistive technology (AT), in addition to their knowledge and skills in this area. A quantitative, descriptive survey design was used and a convenience sample of 79 teachers of students with intellectual disabilities and autism spectrum disorder (ASD) participated in the current study. Based on the four main areas of the SETT Framework—student, environment, tasks, and tools—, teachers reported a lack consideration for most of the standards in each area. Among other findings, statistically significant differences were found between teachers’ standards of the SETT Framework, with teachers who had previous profe

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