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.
Abstract:
The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi
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The role of university in awareness of Social and Cultural Human Rights to Students
still at the beginnings . the irritable secure of Iraqi environment is the most challenges that
cease any work that may raise the human rights in university . in spite of obstacles the same
society of university like conferences and meetings that related to this subject . as well as the
luck of professional teachers.
This study raises a group of important questions, perhaps the most :
The contribution of university in educates their students of the social and cultural human
rights? What are the most challenges that facing these students? Does the university
responsible of this luck of understanding these human rights?
This Study
based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of
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The role of transmembrane protease serine 2(TMPRSS2) in prostate carcinogenesis relies on overexpression of ETS transcription factors. The aim of this article was to investigate the association of TMPRSS2 polymorphism (rs12329760 (C\T)) with prostate cancer (PCa) in sample of Iraqi patients. One hundred and two individuals were involved in this study for the period from February – 2019 to February – 2020. The sample type was formalin fixed paraffin embedded tissue samples (FFPE), which involved fifty-six samples of pre-diagnosed patients with prostate cancer, aged between 48 and 86 years, and forty-six samples were found to be controls (healthy group) dependent on Prostate Gland integrity, which is the same age as in a group o
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The research was performed in order to investigate the prevalence of Eimeria spp in buffalo. Coccidiosis, is a common livestock disease include water buffaloes and nothing is known about the most pathogenic species of Eimeria. Since the highest prevalence of oocyst shedding and incidence of disease occurs in buffalo calves less than one year of age. The omnipresent occurrence and negative effects of the infection on health and buffalo growth output are taken into account. Therefore, both farmers and veterinarians should pay greater attention to infections with Eimeria spp. And there is little analysis of data reported in Iraq and the world regarding Eimeria infection in river buffalo spp.
The economy is exceptionally reliant on agricultural productivity. Therefore, in domain of agriculture, plant infection discovery is a vital job because it gives promising advance towards the development of agricultural production. In this work, a framework for potato diseases classification based on feed foreword neural network is proposed. The objective of this work is presenting a system that can detect and classify four kinds of potato tubers diseases; black dot, common scab, potato virus Y and early blight based on their images. The presented PDCNN framework comprises three levels: the pre-processing is first level, which is based on K-means clustering algorithm to detect the infected area from potato image. The s
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The present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n
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