The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

Baghdad, one of Iraq’s most crowded cities, faces severe air pollution caused by rapid population growth, dense traffic, and limited green spaces. Monitoring at five sites in Al-Rusafa during 2024–2025 showed that pollutant levels, especially PM₁₀, PM₂.₅, and TSP, exceed national and global limits. The most polluted areas lacked vegetation and had heavy traffic, while greener zones showed lower concentrations. Seasonal variations were evident: winter had the highest pollution, summer the lowest but with greater plant stress. Ascorbic acid and the Air Pollution Tolerance Index (APTI) proved reliable indicators of plant resistance. Overall, the study confirms plants’ role as effective bio monitors and stresses the need f

Lying is considered a dangerous tendency among children if it has become a habit. It results in many social problems, such as child’s loss of confidence, lack of others’ respect to him, and his lack of respect to the desired values ​​of the society, such as honesty and trust. Consequently, he will be led to a deviation when he becomes old; especially if the child’s socially unaccepted behavior has not been directed. The research, thus, aims to examine the causes of lying in the most important stage of children’s life; that is, between (4-6) years. Such an aim helps to know about the individual reasons of lying among males and females from teachers’ perspectives. To meet the objective of the study, a number of (128) children

Advertisement on smart phone shopping apps are a new way of driving users to satisfy their needs and influence their purchasing decisions, In this way, the research could be aimed to know The role of the relationship between the motivations for audience exposure to shopping apps advertisement and purchasing decisions, In order to achieve the objectives of the research, the researcher adopted the survey method and used the questionnaire and the scale to collect data and information, The researcher chose the "random sample multi stages", The sample size was (475) respondents from Baghdad city center (18 years and above) women and men.

 هدف البحث التعرف الى اسباب سلوك التنمر لدى طلاب الصف الاول المتوسط من وجهة نظر المدرسين والمدرسات واساليب تعديله، واستعمل الباحثان المنهج الوصفي واختيار عينة عشوائية من المدرسين والمدرسات في متوسطة أرض الرافدين ومتوسطة الرحمن للبنين وكان عددهم (46) مدرساً ومدرسة بواقع (32) مدرساً و(14) مدرسة، واعتمد الباحثان الاستبانة أداة للتعرف الى اسباب سلوك التنمر واساليب تعديله، واشارت نتائج البحث الى تنوع اسباب التن

KE Sharquie, SA Al Mashhadani, AA Noaimi, RK Al-Hayani, SA Shubber, Iraqi Postgraduate Medical Journal, 2012 - Cited by 1

In this study, poly4-(nicotinamido)-4-oxo-2-butenoic acid (PNOE) was prepared by the electro polymerization of 4-(nicotinamido)-4-oxo-2-butenoic acid (NOE) monomer on a 316 stainless steel (St.St) which acts as an anticorrosion coating.  Fourier transforms infrared (FTIR), atomic force microscopy (AFM), scanning electron microscopy (SEM), and cyclic voltammetry were used to diagnose the structure and the properties of the prepared polymer layer. The corrosion behavior of the uncoated and coated 316  St.St were evaluated by using an electro chemical polarization technique in 0.2 M hydrochloric acid  solution as a corrosive medium at a temperature range of 293 to 323 K. Nano materials, such as nano ZnO and graphene were added in di

ABSTRACT Backgrounds: Maxillary canine impaction is complicated and time consuming to treat, for being highly diverse in inclination and location; it may be a companied by root resorption of the neighboring teeth. CBCT has been used for its' diagnostic reliability in localization of impacted canine and revealing its' serious local complications. Objectives: Localization of maxillary impacted canine using cone beam computed tomography for assessment of angulation, distance from occlusal plane, alveolar width and proximity to adjacent teeth. Subjects and Methods: The study sample was 33 subjects 16 females and 17 males attended to Al-Wasitti general hospital in Baghdad city-Oral and maxillofacial radiology department for CBCT scan investigati