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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
Tue Feb 18 2025
Journal Name
Iranian Journal Of Science
Exploring Neimark-Sacker Bifurcation and Chaos Control in a Tri-species Discrete-Time Model
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Publication Date
Wed Jan 17 2024
Journal Name
Journal Of Microbiology, Biotechnology And Food Sciences
Enterococcus faecium BACTERIOCIN EFFLUX PUMP MexA GENE AND PROMOTE SKIN WOUND HEALING IN MICE
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The process involved isolating E. faecium from the gut of honeybees, screening the bacterium for bacteriocin-like inhibitory substance (BLIS), evaluating its impact on the expression of the mexA gene in multidrug-resistant (MDR) P. aeruginosa, and determining the role of bacteriocin in treating infected wounds in mice through histopathological examination. After evaluating the best circumstances for producing BLIS, it was discovered that glucose was a superior carbon source and yeast extract was the best source of nitrogen. The pH was found to be 5, the ideal incubation time was 72 hours, and ammonium sulfate salt was used for partial purification at 80% saturation. The identification of MDR P. aeruginosa isolates from pus infection

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Publication Date
Fri Jan 12 2024
Journal Name
Medaad
Bridging Traditional and Immersive Technologies in Design Education: A Comprehensive Framework for Institutional Adoption
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The significant addition of immersive technologies, Virtual Reality (VR), Augmented Reality(AR) and Mixed Reality(MR) are transforming the domain of design education. Still, finding an equilibrium between these new tools alongside with traditional methods of teaching is a menace which educational institutes needs to solve. This paper proposes a structure that would help the ease with which to include immersive technologies within design education, keeping in mind the solid points of more conventional pedagogical methods. Based on a survey of interior design programs, this research highlights the potential for VR, AR and MR in student engagement, creativity skills and professional practices. The results suggest that adoption of an im

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Publication Date
Thu Jun 01 2017
Journal Name
International Journal Of Heat And Mass Transfer
Melting enhancement in triplex-tube latent thermal energy storage system using nanoparticles-fins combination
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Publication Date
Sun Aug 11 2024
Journal Name
Irish Journal Of Medical Science (1971 -)
Serum fibulin-3 as a diagnostic and prognostic biomarker in patients with knee osteoarthritis
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Background Osteoarthritis is a chronic degenerative disorder with rising prevalence. Early detection of structural damage is difficult. Consequently, there is a pressing demand for reliable biomarkers that enable an earlier diagnosis of osteoarthritis. The aim is to investigate the level of serum fibulin-3 in patients with primary knee osteoarthritis and its correlation with disease severity. Subjects and methods A case–control study was conducted at the Baqubah Teaching Hospital from November 2023 to January 2024. One hundred twenty persons participated in this study (eighty females with the diagnosis of knee osteoarthritis in its early and late stages, and forty age-matched, apparently healthy control. Serum fibulin-3, ESR, CRP, and cal

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison between diode laser and scalpel for lip lengthening in patients with gummy smile
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Background: lip lengthening procedure is one of the surgical options for the correction of gummy smile in patients with short upper lip. Methods: A comparative clinical study was conducted on 15 patients requiring lip lengthening procedure for the esthetic correction of excessive gingival exposure with gummy smile. Scalpel was used in seven patients and diode laser in the remaining eight patients. Under infiltration anesthesia, about one cm strip of mucosa was excised at the vestibular depth and the mucosa of the lip was sutured to the alveolar mucosa. Results: The diode laser group demonstrated less postoperative pain and swelling. Regarding postoperative ecchymosis, three patients in the scalpel group developed ecchymosis and no cases

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Publication Date
Mon May 12 2025
Journal Name
Boundary Value Problems
Minimal wave speed and traveling wave in nonlocal dispersion SIS epidemic model with delay
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This study examines traveling wave solutions of the SIS epidemic model with nonlocal dispersion and delay. The research shows that a key factor in determining whether traveling waves exist is the basic reproduction number R0. In particular, the system permits nontrivial traveling wave solutions for σ≥σ∗ for R0>1, whereas there are no such solutions for σ<σ∗. This is because there is a minimal wave speed σ∗>0. On the other hand, there are no traveling wave solutions when R0≤1. In conclusion, we provide several numerical simulations that illustrate the existence of TWS.

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Publication Date
Sun Jun 01 2025
Journal Name
International Communications In Heat And Mass Transfer
Augmenting solidification dynamics in double-pipe latent heat storage: Exploring optimized curved fin configurations
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This work is to examine the employment of curved fins to boost heat recovery in a double-pipe containment system filled with phase change material (PCM). The study utilizes CFD modeling, validated against experimental benchmarks, to evaluate how various geometric parameters of curved fins affect system performance. Findings demonstrate that adjusting the fin angular curvature from 60◦ to 180◦ yielded a 22.1 % decrease in the time required for solidification while simultaneously improving heat recovery efficiency by 32.0 %. When the fin base spacing was increased from 5 mm to 15 mm, the system showed a 14.5 % solidification time saving and a 20.9 % heat recovery improvement. Furthermore, modifying the joining angle between upper fins fro

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
English Personal Pronouns as a Manipulation Strategy in Political Discourse: A Critical Discourse Analysis
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Manipulation is a discursive concept which plays a key role in political discourse by which politicians can impose some impact on their recipients through using linguistic features, most prominent of which are personal pronouns (Van Dijk, 1995). The aim of this study is to investigate how politicians utilize the personal pronouns, namely; We and I and their possessive forms as a tool of manipulating the audience's mind based on Van Dijk's  "ideological square" which shows positive-self representation and negative-other representation (Van Dijk,1998:p.69). To this end, American President Donald Trump's 2020 State of the Union speech was chosen to be the data of analysis. Only (8)

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Publication Date
Wed Jan 01 2025
Journal Name
Ieee Access
Enhanced Spectral Efficiency in RIS-Assisted MIMO Systems Through Joint Precoding and RIS Configuration
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