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The impact of the application of International Standard No. 13 on the market value of banking sector companies in the Iraqi Stock Exchange
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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. 

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Publication Date
Sun Aug 31 2025
Journal Name
Journal Of Science In Medicine And Life
Serum Endothelial Specific Molecule 1(EMS 1) and Uric Acid Levels in Severe Preeclampsia
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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Global Pharma Technology
New Record for Science Salvia margasurica Al-Musawi & Al- Hussaini, (Labiatae) in Iraq
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Background The study covered thirty-three species which grown wildly in Iraq and a comparative study for all kinds of morphological characters were done. Principal Findings The most stable and important taxonomic characters were pointed out, diagrams, illustrations, scheduals, micrographs were also documented. Stamens, nutlets, basal leaves, bracts, bracteoles, calyces, corollas and their trichomes were very important taxanomic characters. The trichomes were variable in variable species therefore used as a diagnostic characters for the species. Conclusions New species Salvia margasurica Al-Musawi & Al-Hussaini was suggested to be new record for science. Keywords: Salvia, Morphology, Spec. Nov.

Scopus
Publication Date
Wed Oct 26 2022
Journal Name
Petroleum Science And Technology
Building 3D geological model using non-uniform gridding for Mishrif reservoir in Garraf oilfield
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Developing an Immune Negative Selection Algorithm for Intrusion Detection in NSL-KDD data Set
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With the development of communication technologies for mobile devices and electronic communications, and went to the world of e-government, e-commerce and e-banking. It became necessary to control these activities from exposure to intrusion or misuse and to provide protection to them, so it's important to design powerful and efficient systems-do-this-purpose. It this paper it has been used several varieties of algorithm selection passive immune algorithm selection passive with real values, algorithm selection with passive detectors with a radius fixed, algorithm selection with passive detectors, variable- sized intrusion detection network type misuse where the algorithm generates a set of detectors to distinguish the self-samples. Practica

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Publication Date
Mon Dec 14 2020
Journal Name
Baghdad Science Journal
Smart Flow Steering Agent for End-to-End Delay Improvement in Software-Defined Networks
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Publication Date
Fri May 01 2015
Journal Name
Journal Of The Faculty Of Medicine
Gentamycin injection in disc space during lumbar discectomy (aiming to prevent post - operative discitis)
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AW Ali T, Journal of the Faculty of Medicine, 2015 - Cited by 3

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Publication Date
Sat Jan 31 2015
Journal Name
International Journal Of Advanced Research
BK polyomavirus and Cytomegalovirus Co-infections in renal transplant recipients: a single center study
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Background: Opportunistic viral infections make an important threat to renal transplantation recipients (RTRs), and with the use of more intense newly-developed immunosuppressive drugs; the risk of renal allograft loss due to reactivation of these viruses has increased considerably. At the top priority of these viruses lie BK polyomavirus (BKV) and human cytomegalovirus (CMV). Reactivation of these viruses in these chronically immunosuppressed RTRs can lead to renal impairment and subsequently allograft loss, unless early detected and properly treated. Objectives: The study aimed to detect and quantify plasma viral load of BKV and CMV in RTRs using quantitative real time PCR (qRT-PCR), in order to study the prevalence of these two viruses i

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Publication Date
Wed Apr 03 2013
Journal Name
Iraqi Journal Of Medical Sciences
Ligasure versus clamp and tie technique to achieve henostasis in thyroidectomy for benign diseases
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Publication Date
Wed Aug 10 2011
Journal Name
Ibn Al- Haitham J. For Pure & Appl. S Ci.
A Complete (k,r)-Cap in PG(3,p) Over Galois Field GF(4)
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The aim of t his p aper is t o const ruct t he (k,r)-caps in t he p rojective 3-sp ace PG(3,p ) over Galois field GF(4). We found t hat t he maximum comp let e (k,2)-cap which is called an ovaloid, exist s in PG(3,4) when k = 13. Moreover t he maximum (k,3)-cap s, (k,4)-cap s and (k,5)-caps.

Publication Date
Fri Oct 31 2025
Journal Name
Mathematical Modelling Of Engineering Problems
Heterogeneous Traffic Management in SDN-Enabled Data Center Network Using Machine Learning-SPIKE Model
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Software-Defined Networking (SDN) has evolved network management by detaching the control plane from the data forwarding plane, resulting in unparalleled flexibility and efficiency in network administration. However, the heterogeneity of traffic in SDN presents issues in achieving Quality of Service (QoS) demands and efficiently managing network resources. SDN traffic flows are often divided into elephant flows (EFs) and mice flows (MFs). EFs, which are distinguished by their huge packet sizes and long durations, account for a small amount of total traffic but require disproportionate network resources, thus causing congestion and delays for smaller MFs. MFs, on the other hand, have a short lifetime and are latency-sensitive, but they accou

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