The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors. The researcher has come to a set of conclusions, the most important of which, despite some of the shortcomings of the fair value, but it is the best available basis of measuring some elements of the financial statements, because the objectors did not provide any functional alternative to them, also the responses of the research sample showed that there is a statistically significance relationship between the application of the fair value and accounting information.
IR, MIR, UV – Visible spectra have been studied for Cobalt chloride molecule (CoCl2. 6H2O) compound, In wide range spectra (40000 – 410) cm-1 specially MIR range. Assignment were achieved for the fundamental vibrational bands of (CoCl2 . 6H2O ) to symmetry stretching ?1 (?^+) Anti – symmetry stretching ?3(?^+), these bands are non-degenerate , and the bending band is ?2(?) is doubly degenerate thought they have activity in IR and Raman , which explain the weakness in symmetry of this molecule, the fundamental bands for the molecule are centered at the following wave numbers (615, 685, 795, 1115, 1340, 1375, 1616.35, 2091, 2386, 2410, 3364) cm-1 which are corresponding to wave lengths (16260, 14598, 12578, 8968, 7462, 7272, 6186,
... Show MoreThe objective of this study is to evaluate the efficacy and safety of rowatinex and tamsulosin in the treatment of patients with ureteric stone.
Forty patients with ureteric stone ranged (4- 12) mm, were included in this study. They were randomized into two groups where the first group includes twenty patients treated with Rowatinex three times daily (Group 1), and the second group includes twenty patients treated with tamsulosin 0.4mg/day (Group 2). All patients were randomly assigned to receive the designed standard medical therapy for a maximum of 3 weeks.
Each group was given an antibiotic as prophylaxis and an injectable non-steroidal anti-inflammatory drug used on demand. At the outpatient clinic all subjects were a
... Show MoreWith the increasing prevalence of breast cancer among female internationally, occupies about 25% of all cases of cancer, with a measured 1.57 million up to date cases in 2012. Breast cancer has turn a most warning to health of female in Iraq, where it is the major cause of death among women after cardiovascular diseases, with a mortality rate of 23% related cancer. Recently there is a crucial requirement to include community pharmacists in health elevation activities to support awareness and early diagnosis of cancer, specially breast cancer. The aim of this study is to assess knowledge, attitude and perceived barriers amongst Iraqi community pharmacists towards health promotion of breast cancer. This study is cross sectional research. A
... Show MoreThe actual observations for Jupiter radio storm were taken for Hawaii station within multi years from 2001 to 2012. The Central Meridian Longitude (CMLІІІ) and Io's phase (γIo) were calculated for each year from Radio Jove program, the results of CMLІІІ for year 2006 was A=(180-300)º,B=(15-239)º, C=(60-280)º, phase was A=(182-260)º,B=(40-109)º, C=(200-260)º, which were close to the theoretical values, longitude was A=(180-300)º, B=(15-240)º, C=(60-280)º and phase was A=(180-260)º,B=(40-110)º and C=(200-260)º.
The current research aims to identify the level of parental treatment methods tolerance, hostility, strictness, and warmth, as well as the level of self-efficacy among middle school students. Moreover, it aims to identify the correlation relationship between the variables of parental treatment methods and self-efficacy among middle school students. The research sample included (150) middle school students. For achieving the objectives of the current research, the researchers adopted a scale of parental treatment methods prepared by (Zughair, 2006), and a scale of self-efficacy prepared by (Youssef, 2016), which were applied in their final form to the research sample. The research reached the following results: parents use a low-level hos
... Show MoreIn architectural learning, it is difficult to stimulate cultural awareness through the traditional education approaches, which results in historic places being neglected as knowledge sources. This research explores the premise that sketch-based visual storytelling may act as a generative approach to connect cognition, emotion, and behavior in historical contexts. The study adopts a qualitative methodology to explore a learning experience comprising two phases: the first is a formal educational setting, and the second is a historical and cultural context, aiming to investigate the role of sketch-based storytelling in enhancing cultural awareness. MAXQDA was employed to code the students’ storyboards on three levels of cultural awareness, m
... Show MoreSoftware-defined networking (SDN) is an innovative network paradigm, offering substantial control of network operation through a network’s architecture. SDN is an ideal platform for implementing projects involving distributed applications, security solutions, and decentralized network administration in a multitenant data center environment due to its programmability. As its usage rapidly expands, network security threats are becoming more frequent, leading SDN security to be of significant concern. Machine-learning (ML) techniques for intrusion detection of DDoS attacks in SDN networks utilize standard datasets and fail to cover all classification aspects, resulting in under-coverage of attack diversity. This paper proposes a hybr
... Show More Is one of the processes of educational guidance to help the individual to design educational plans that fit with the abilities and inclinations and goals.
And research aims the current instruction program heuristic therapeutic knowledge to deal with emotional disorders. And may the researcher instruct a program according to the theories of interested and competent guidance to education and has studied the large number of studies available in this field, as has been the program on a number of specialists in education and Psychology and took their views. And then was adopted the final version of the indicative program, consistent with the sample, which was built