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.

The experiment was conducted at the Faculty of Agriculture University of Ain Shams-Egypt, from January to March 2008, to study the effect of different levels of chromium yeast (Cr-yeast) on broiler chickens performance, carcass quality and enzyme activity through 35 days of experimental periods. A total of 450 one-day old unsexed chickens (Cobb) strain were used. The birds were randomly allocated to five treatments with 3 replicates each. The treatments were control (T1) without supplementation and T2, T3, T4 and T5 which were supplemented with 0.5, 1, 1.5 and 2 mg Cr-yeast /kg diet, respectively. Live body weight and weight gain were significantly (p<0.05) higher when Cr-yeast were supplemented at 1 (T3), 1.5 (T4) and 2 (T5) mg/kg diet. Fe

The hydrodynamics of a co-current down flow bubble column has been investigated with air – water system. A Perspex bubble column of 5cm in diameter and 1.5m height is used as a test contactor using nozzles of 7, 8 and 9 mm diameter for air-water distributing. The column is provided with three electro-resistivity needle probes for bubble detection.
Experimental work is carried out with air flow rates from 0.09 to 0.45 m3/hr and liquid flow rates from 0.65 to 1.1m3/hr in order to study the effects of superficial gas velocity, nozzle diameter and liquid flow rate on the characteristics of hydrodynamic interactions viz. gas hold up, bubble diameter and bubble velocity by using two technical methods, direct height measurements for air-wa

This paper is devoted to investigate the effect of internal curing technique on the properties of self-compacting concrete. In this study, self-compacting concrete is produced by using limestone powder as partial replacement by weight of cement with percentage of (5%), sand is partially replaced by volume with saturated fine lightweight aggregate which is thermostone aggregate as internal curing material in three percentages of (5%, 10%, 15%) for self-compacting concrete, and the use of two external curing conditions which are water and air. The experimental work was divided into three parts: in the first part, the workability tests of fresh self-compacting concrete were conducted. The second part included conducting compressive str

The novel groups of organic chromophores containing triphenylamine (TPA) (ATP-I to ATP-IV) have been constructed by structural modification of electron donors with substitution biphenyl and bipyridine rings inserting a π-linkage. Density functional theory (DFT) and time-dependent type of it (TD-DFT) have been operated to study results of donating ability of TPA and spacer on absorption, geometrical, photovoltaic, and energetic attributes of these sensitizers. Structural attributes have been revealed that incorporation of TPA, acceptor and π bridge include a perfect coplanar conformation in TPA-III. Based on frequency computations and ground-state optimization, bandgap (Eg) energy, ELUMO, EHOMO have been determined. For enlightening maximu

Artificial Neural Network (ANN) model's application is widely increased for wastewater treatment plant (WWTP) variables prediction and forecasting which can enable the operators to take appropriate action and maintaining the norms. It is much easier modeling tool for dealing with complex nature WWTP modeling comparing with other traditional mathematical models. ANN technique significance has been considered at present study for the prediction of sequencing batch reactor (SBR) performance based on effluent's (BOD5/COD) ratio after collecting the required historical daily SBR data for two years operation (2015-2016) from Baghdad Mayoralty and Al-Rustamiya WWTP office, Iraq. The prediction was gotten by the application of a feed-forwa