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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
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
The effect of wastewater disposal on the water quality and phytoplankton in Erbil wastewater channel.
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In this study, phytoplankton density, chlorophyll-a, and selected physico- chemical parameters were investigated in Erbil wastewater channel. The surveys were carried out monthly from May 2003 to April 2004. Samplings were established on three sites from headwaters to the mouth. The results showed that pH was in alkaline side of neutrality, with significant differences (P<0.05) between sites 1 and 3. TSS concentration decreased from site 1 toward site 2 (mean value, 80.15 to 25.79 mg.l-1). A clear gradual increase in mineral content (TDS) observed from site one of the channel towards the mouthpart. Soluble reactive phosphate has a concentration maximum mean value reached 48.4 µg.l-1 which is recorded in site 2. A high positive relat

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of An Instructional Program on Pulmonary Tuberculosis Patients Quality of Life Concerning General Health-Related among sample in Baghdad City
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Objective(s): This research aims at evaluating the quality of pulmonary tuberculosis patients life before and after applying the suggested instructional program, and to find out relationships among distribution of an overall assessment quality of life improvement and socio-demographic characteristics variables. Methodology: Self controlled design studying effectiveness of applying instructional program on quality of life for pulmonary tuberculosis patients among sample size (65) patients from primary health care centers/AL-Sadur City sector-the consultation clinic of chest and respiratory diseases at AL

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Sgrafitto’s technique and its impacts on the contemporary ceramic art
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The current study deals with one of the ancient and modern techniques of ceramic art, which has evolved dramatically. This technique is interested in the muddy Body and its coloring, rather than interesting in the coloring of the layer on the surface of the glass port on the ceramic object. It is classified as ceramic techniques of the single heartburn, where use many coloring oxides. As well as, the use of (Pigment), which is often made of metal compounds, or metal oxides such as iron and manganese, copper and cobalt and more others.
The first chapter includes the problem, the importance, the goal, and the boundaries of the study. In addition, focuses on determining the terms such as (Sgrafitto). The second chapter consists of two to

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The elements of the global tolerance and its impact on peace
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The achievement of world peace is a humanitarian demand that humanity has sought since its existence. Despite the international and regional efforts to achieve this demand, it is still reaching its desired ambitions if conflicts, contradictions, and internal and external wars continue to justify us clearly in terms of ethnic, religious and sectarian conflict. The revolution of informatics and the impact of globalization opened a new era of communication and openness and the negative and positive impact of others, which re-published and distributed values, ideas and new cultures Some of them carries extremist ideas urging violence and destruction and other abolition, it became necessary to follow policies and reward The culture of peace,

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Over application courier company (DHL) to keep the quality of service to achieve customer satisfaction the adoption of precedence delivery time - A prospective study))
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Over application courier company (DHL) to keep the quality of service to achieve customer satisfaction the adoption of precedence delivery time - A prospective study))

Become attention to quality is a global phenomenon, and I took organizations and governments around the world attaches special attention, but we can say that quality has become the first function for many organizations, and has become a management philosophy

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Quality of working life, Job enrichment and its impact on knowledge capital: exploratory study for opinion of Faculty Members at government and Private Colleges on Baghdad
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      The problem of research was the lack of research that dealt with issue of the organizational environment, job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of quality of working life and  job enrichment on knowledge capital, starting from the hypothesis that there significant impact of quality of working life and job enrichment on knowledge capital, to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted quality of working life and job enrichment as independent variable while knowl

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Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Satellite image classification using proposed singular value decomposition method
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In this work, satellite images for Razaza Lake and the surrounding area
district in Karbala province are classified for years 1990,1999 and
2014 using two software programming (MATLAB 7.12 and ERDAS
imagine 2014). Proposed unsupervised and supervised method of
classification using MATLAB software have been used; these are
mean value and Singular Value Decomposition respectively. While
unsupervised (K-Means) and supervised (Maximum likelihood
Classifier) method are utilized using ERDAS imagine, in order to get
most accurate results and then compare these results of each method
and calculate the changes that taken place in years 1999 and 2014;
comparing with 1990. The results from classification indicated that

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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
The Role of Project Health Check Reports in Identifying Indicative Factors of a Troubled Project
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Government-sponsored projects in Iraq significantly improve the economic situation and provide services but face high rates of troubling blocks. This work aims to identify indicative factors of the Troubled Project using periodic health check reports based on a literature review and interviews with Iraqi experts. As a result, a questionnaire was prepared that included four sections. The first is personal information; the second section is information about knowing the level of institutions’ implementation of project management through prepared documents. The third section is about indicative factors for the project's trouble, including 25 workers; the fourth section is about the questions in the periodic reports to che

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Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Relationship between Fiscal Policy and Human Development Analytical Studay Of Iraq Using The (ARDL)Model
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Fiscal policy is one of the important economic tools that affect economic development in general and human development in particular through its tools (public revenues, public expenditures, and the general budget).

It was hoped that the effects of fiscal policy during the study period (2004-2007) will positively reflect on human development indicators (health, education, income) by raising these indicators on the ground. After 2003, public revenues in Iraq increased due to increased revenues. However, despite this increase in public budgets, the actual impact on human development and its indicators was not equivalent to this increase in financial revenues. QR The value of the general budget allocations ha

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Liquidity Banking and Its Impact on the Return and Risk: Applied Research in the Rasheed Bank
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The research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is

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