In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

In this work, an experimental research on a low voltage DC magnetron plasma sputtering (0-650) volt is used for coating gold on a glass substrate at a constant pressure of argon gas 0.2 mbar and deposition time of 30 seconds. We focused on the effects of operating conditions for the system such as, electrode separation and sputtering current on coated samples under the influence of magnetic flux. Electron temperature and electrons and ions densities are determined by a cylindrical single Langmuir probe. The results show the sensitivity of electrode separation lead to change the plasma parameters. Furthermore, the surface morphology of gold coated samples at different electrode separation and sputtering current were studied by atomic forc

This study was conducted in the poultry field of the Department of Animal Production - Faculty of Agriculture - University of Baghdad (Abu Ghraib) for the period from 28/9/2017 to 9/11/2017 for a period of six weeks (42 days), was used in the experiment 300 chick of broiler (Ross 308) one day old. The aim of this study was to effect of adding supplementing different levels of bee pollen (0, 250, 500, 750 and 1000) gm/100kg on Productive Performance. The chicks were randomly distributed in to five treatments, T1 control (without any addition), (T2, T3, T4 and T5) adding bee pollen in the diet 250, 500, 750 and 1000 gm/100kg respectively. The results showed that bee pollen in the diet level 1000 gm/100 kg led to significant increase in the we

Abstract: Coriandrum sativum leaves are used in folk medicine to treat several diseases such as digestive system disorder, diabetes, and hyperlipidemia. This study was designed to investigate the effect of aqueous extract of Coriandrum sativum on the structure and function of kidney, 30 males of white Swiss mice Mus musculus were divided randomly to three groups with 10 mice in each group. Animals of first group (control group) had been given orally 0.1 ml of tap water, animals in the second group had been treated orally with 0.1 of single dose (125 mg/Kg b. w./day) of C. sativum leaves extract and animals in the third group has been treated orally with 0.1 ml (250mg/Kg. b. w./day) of the same extract for 30 days. At the end of experiment,

The effect of the aqueous extract of fig (Ficus carica) fruit was studied by using different concentrations of this fruit (15, 20 and 25 mg/kg of body weight) on some hematological parameters (hemoglobin concentration, packed cell volume, white blood cell count and platelets count) in female rabbits. Twenty female rabbits were randomly divided into four groups (five animals in each group). Three groups were dosed with the concentrations mentioned above, while the last was administered with distilled water and considered as control group. These animals were orally dosed by aqueous extract using a micropipette. The results showed that there was a significant (P<0.05) increase in hemoglobin concentration and packed cell volume means for all

Background: Leukemia is a cancer of blood cells which treated by different anticancer agents, Plants nowadays considered a new source for the development of new anticancer agent. Euphorbia Lathyris use in folklore to treat skin cancer. Objective Euphorbia lathyris seeds phytochemically investigated then examined its cytotoxic activity against leukemia cells. Materials and Methods: Euphorbia lathyris seed was extracted by maceration with different organic solvents (petroleum ether, chloroform and methanol), each organic extract submitted to phytochemical investigation and evaluated its cytotoxic activity on Leukemic blood with three different doses (50,100 and 150 µg mL¯1) and three different intervals. The data were evaluated by two-way a

This study evaluated the influence of administering different levels of L-arginine into eggs of 0-day-old Japanese quail embryos. On day 0 of incubation, 480 eggs (120 for each treatment group) were injected with 0% arginine (C group), 1% arginine (T1), 2% arginine (T2) or 3% arginine (T3). After hatching, 336 quail chicks (84 chicks produced from each in ovo injection treatment) were placed in an experimental quail house and allocated to four treatment groups of three replicates, with 16 quail chicks for each replicate. Traits involved in this study were hatchability rate, initial body weight (7 days of age), final body weight (42 days old), feed intake, weight gain, feed conversion ratio and blood serum glucose, protein, cholesterol, tota

The objective of the research is to shed light on the nature of the impact of the activities of the national strategy for poverty alleviation in achieving the goals of sustainable development, and the research problem was represented by Is there an effect of the activities of the national strategy for poverty reduction in achieving the goals of sustainable development? and represents the field of research in the Ministry of Labor and Social Affairs For the years (2012-2016) and the results of the sustainable development goals indicators for the years (2012-2016), the ready-made statistical program (SPSS ver.10) was used to calculate the percentages, multiple linear regression equation, the F test and the R2 coefficient, and the research