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The fair Value and its Using Effects on The Financial Reports Quality
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This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the economic and financial variables and changes that the business witnessed had affected, negatively, the real  measurement and  the accounting disclosure due to the nonsufficient application of the historic cost method depending on the prices change phenomena, hence the study problem is to find another method of measurement to be the comparative modern method of fair value rather than the historic cost method.

       The study concluded the following :-

1-The  fair value accounting of the financial estates has an essential effect on improving the informational contents of the financial reports.

2- Depending the fair value accounting standards makes the financial data an important instruments for management to evaluate the Financial Performance Indications within an economic futuristic due to  the relation of these indications with the present and future rather than the past.

       Hence the study recommend adopting the  fair value accounting as a base for the measurement and disclosure Accounting in the supplementary disclosure to prepare the financial reports with high quality  and to fulfill the international accounting standards requirements , so applying the fair value accounting is a basic requirement to establish a stock market that can attract the local and foreign investments.

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
(تحليل القابليات الذاتية في القطاع الصناعي لتحقيق التنمية الإقليمية (مدخل تخطيطي استراتيجي
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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
العلاقات السياسية والعسكرية للإمارة العلوية في طبرستان مع الإمارة الطاهرية والصفارية والسامانية
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The stage of the establishment of the Alawite state in tabaristan was one of the most important stages in the history of the Shiite sect in Iran

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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
القصدية في اللغة العربية بين الدراسات القديمة والحديثة: القصدية : قديما و حديثا
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معيار القصديَّة في النص هو من الدراسات الحديثة المتطورة من لسانيات الجملة الى لسانيات النص ، وتحليل الخطاب . والذي يعنى بالطرق والأدوات التي يستغلها المؤلف لتحقيق الغايات المقصديَّة 

وهذا البحث ناقش مفهوم(القصديَّة) لغةً ،واصطلاحاً . فاللغة والكلام شكل من أشكال الوجود الإنساني و( الكلام) هو وسيلة التواصل بين الملقي القارئ ، والمتلقي  السامع ؛ وللتوصل الى الدلالة القصديَّة الدقيقة للغة المنطوقة وا

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Publication Date
Sun Mar 30 2025
Journal Name
مجلة كلية التربية الأساسية للعلوم التربوية والإنسانية
سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق (دراسة عاملية)
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يستهدف البحث الحالي التعرف إلى 1 .بناء مقياس سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق من وجهة نظر ذوي اإلختصاص والعاملين في هذا المجال. 2 .مستوى توافر سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق من وجهة نظر ذوي اإلختصاص والعاملين في هذا المجال. 3 .داللة الفروق اإلحصائية في سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة ً في الع ارق من وجهة نظر ذوي اإلختصاص والعا

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Publication Date
Fri Aug 01 2025
Journal Name
مجلة كلية التربية الاساسية
أثر أنموذج عجلة الاستقصاء في التنور الكيميائي عند طالبات الصف الثاني المتوسط
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The aim of the research was to know the effect of the inquiry wheel model on chemical enlightenment among second-grade middle school female students in government daytime middle and secondary schools. Umm AlQura Middle School was chosen by intentional selection to be its students as the research sample for the academic year (2024-2025). Two groups were chosen, one of which was the experimental group studying using the inquiry wheel model and the other the control group studying in the usual way. The equivalence of the two research groups was verified by a set of variables, which were (chronological age in months, previous information test, Raven's intelligence test, chemical enlightenment scale). As for the research tool, the researchers bu

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
الوسائل الوسائل العلاجيّة الطريفة في التراث العلمي العربي استعمال الأنغام الموسيقية أنموذجاَ
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       The scientific heritage is an essential part of the civilization of nation , so Nations has focused on this aspect in the construction of civilization. So the Arab prosperous scientific achievements is no exception to this general rule in being an integral part of the composition of the Arab- Islamic civilization part ,and when we read in the Arab –Islamic medicine books ,we find the genius of the Arab and Muslims physicians and their own new methods of treatment they use music melodies in medication and treatment of patients

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Directorial Narration in Iraqi Theatre Show: سيف الدين عبد الودود عثمان
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            The concept of narration has taken an aesthetic field farther than the primitive human act which was imposed by the necessities of social communication in an ancient historical period. The research addressed the research problem. The importance of the research lies in connecting the concept of narration with the theatre directing elements. The research aims at discovering the narration fields in the theatre directing represented by the perceived videos, audios and motions. The research time limit was (2014).  The theoretical framework is divided into three chapters:

The first chapter (the concept of narration in literature and criticism), the second addressed

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Publication Date
Fri Aug 15 2008
Journal Name
اطروحة دكتوراه
الاقليمية الدولية الجديدة في عالم ما بعد الحرب الباردة : انموذج آسيا الباسفيك
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The thesis discusses the concept of the new international regionalism that emerged after the growing effects and repercussions of globalization with its economic, political and security dimensions after the end of the Cold War and the crystallization of a different international system dominated by the United States of America, so that the major countries and actors in the international system realize the danger of globalization and move towards adopting regional arrangements to contain the negative effects of globalization. The Asia-Pacific model was chosen as a model for the study.

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Publication Date
Sat Jan 01 2022
Journal Name
المجلة السياسية والدولية
استراتيجية اللعبة غير الصفرية في الخطاب السياسي الخارجي العراقي رؤية لضرورات التفعيل
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Publication Date
Sun Oct 01 2017
Journal Name
Al–bahith Al–a'alami
Issues of Media Trials in Iraqi after 2003
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The Supreme Judicial Council decided on July 3, 2003, to set up a court to deal with the issues of publication and media. This court tries to solve the problems of media and publishing in both its civil and penal aspects. The decision of establishing the court represents a new and important step to be taken by the Iraqi Judicial Council for the tremendous development witnessed by media sector in general and press in particular especially after 2003.
This study includes two main axes: the first one deals with the most important crimes of publication in the Iraqi legislations such as the crimes of defamation, libel, insult, indecency, and incitement; the second deals with an analytical survey of the completed cases i.e. the issues tha

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