The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accounting in accordance with International Financial Reporting Standard on the value of the company in financial institutions, and that the adoption of fair value measurement in accordance with International Financial Reporting Standard 13 is more reliable on other accounting standards in determining the value of the company. The researchers recommended the need to pay attention to the actual application of the concept of fair value, due to the advantages that this measurement enjoys because of its preference over the historical cost affecting the country's economy.
Second language learner may commit many mistakes in the process of second language learning. Throughout the Error Analysis Theory, the present study discusses the problems faced by second language learners whose Kurdish is their native language. At the very stages of language learning, second language learners will recognize the errors committed, yet they would not identify the type, the stage and error type shift in the process of language learning. Depending on their educational background of English as basic module, English department students at the university stage would make phonological, morphological, syntactic, semantic and lexical as well as speech errors. The main cause behind such errors goes back to the cultural differences
... Show MoreObesity is a risk factor associated with age-related disorders that accelerate aging, and it increases the risk of metabolic diseases. Therefore, this study was conducted to investigate the association of leukocyte telomere length (LTL) with the presence of higher body weight in middle-aged females and males. The study subjects comprised 160 (80 control and 80 higher body mass index BMI groups) with ranging ages of 30-50 years included and stratified for BMI. The physio-biochemical analysis was measured using enzymatic determination. Mean telomere length was determined by using the southern blotting technique. The association analysis revealed a significant variance (P < 0.01) in biochemical parameters between higher BMI grou
... Show MoreUrban expansion and its environmental and safety effects are one of the critical information needed for future development planning, safety considerations and environmental management. This work used two methods to monitor urban expansion and it's environmental and safety effects, the first is based on Google Maps for the years 2002 and 2010, and the second was the usage of spatial videos for the year 2013. Although the usage of satellite images is critical to know and investigate the general situation and the total effects of the expansion on a large piece of area, but the Spatial videos do a very detailed fine scale investigation, site conditions regarding both environmental and safety cannot be easily distinguished fr
... Show MoreBackground: One of the most common and prevalent oral diseases among adolescents is periodontal disease particularly gingivitis, however enamel anomalies and dental trauma could occur. Aims of the study: This study was conducted among 14-15 years intermediate school male students in urban area of Al-Khalis city to assess the oral hygiene (dental plaque) and to estimate the prevalence and severity of gingivitis, enamel anomalies, as well as traumatic dental injuries, furthermore to show the significant difference between these two ages concerning these oral problems. Materials and methods: In this study the total sample consisted of 735 students (397 aged 15 years and 338 aged 14 years ). In present study dental plaque was recorded accord
... Show MoreOne of the principle inputs to project economics and all business decisions is a realistic production forecast and a practical and achievable development plan (i.e. waterflood). Particularly this becomes challenging in supergiant oil fields with medium to low lateral connectivity. The main objectives of the Production Forecast and feasibility study for water injection are:
1- Provide an overview of the total expected production profile, expected wells potential/spare capacity, water breakthrough timing and water cut development over time
2- Highlight the requirements to maintain performance, suggest the optimum developmen
The purpose of this research was to evaluate rice husk functionalized with Mg-Fe-layered double hydroxide (RH-Mg/Fe-LDH) as an adsorbent for the removal of meropenem antibiotic (MA) from an aqueous solution. Several batch experiments were undertaken using various conditions. Based on the results, the optimal Mg/Fe-LDH adsorbent with a pH of 9 and an M2+/M3+ ratio of 0.5 was associated with the lowest particle size (specifically. 11.1 nm). The Langmuir and Freundlich models were consistent with the experimental isotherm data (R2 was 0.984 and 0.993, respectively), and MA’s highest equilibrium adsorption capacity was 43.3 mg/g. Additionally, the second-order model was consistent with the adsorption kinetic results.
The basic skills (defensive & offensive) in basketball it is a base for completion and decide the level of the team and the rank, in same time considers the axel of the researchers when putting tests and forming new groups so close from real situation games to create real vision and estimate for skill state and a method to recorrect & presenting positive resolutions, the problem of research were indicate to variables may happen in training operation it demand tests matches with these variables and forming new standards, and another way the researchers find a few patterns for measuring basic skills (defensive & offensive) also application these tests on samples it differs from the originals one that the tests designed for it. The sample repr
... Show MoreLiquid-crystalline organic semiconductors exhibit unique properties that make them highly interesting for organic optoelectronic applications. Their optical and electrical anisotropies and the possibility to control the alignment of the liquid-crystalline semiconductor allow not only to optimize charge carrier transport, but to tune the optical property of organic thin-film devices as well. In this study, the molecular orientation in a liquid-crystalline semiconductor film is tuned by a novel blading process as well as by different annealing protocols. The altered alignment is verified by cross-polarized optical microscopy and spectroscopic ellipsometry. It is shown that a change in alignment of the