The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

ABSTRACT University college libraries are one of the most important information institutions for all researchers during their research and study life, they seeks to provide information sources such as; books, periodicals, theses, databases, Inquiry service and answering questions services in various disciplines to achieve its goals. In 2020, college libraries of all types stepped up to meet the needs of their users' as they responded to the impacts of COVID-19, also extended necessary lifelines to community members facing job losses, healthcare crises, and remote work and learning during an unprecedented and uncertain time. The research aim to identifying the services provided to the postgraduate students users at University of Baghdad coll

Some geological phenomena as landslides and the mobilization of the accumulated rocks or soil are discussed in this research by using projectiles that cause mobility and falling of these land masses which are present at the top of mountains and edges of roads and streets to avoid accidents and human disasters which will occur if they are left falling by effect of climate or vibrating factors that are produced by performing dams, bridges and reservoirs. According to the different divisions of land masses groups, primary and secondary, which depend on type of movement and material arrangement that form the mobile masses, this research had shown the effect of projectiles for every type of cannons on the mobility of every groups of these rocks

The coronavirus-pandemic has a major impact on women's-mental and physical-health. Polycystic-ovary-syndrome (PCOS) has a high-predisposition to many cardiometabolic-risk factors that increase susceptibility to severe complications of COVID-19 and also exhibit an increased likelihood of subfertility. The study includes the extent of the effect of COVID-19-virus on renin-levels, glutathione-s-transferase-activity and other biochemical parameters in PCOS-women. The study included 120 samples of ladies that involved: 80 PCOS-patients, and 40 healthy-ladies. Both main groups were divided into subgroups based on COVID-19 infected or not. Blood-samples were collected from PCOS-patients in Kamal-Al-Samara Hospital, at the period between Decembe

This research is aimed at identifying the communicative habits and the impact of the content on the communicative process, especially the youth audience, which is one of the most important categories to which the advertisement is directed, as young people face life with passion and aspiration that make then responsive to all the influences used by the media in designing advertisements which use all the techniques and methocls to attract young people, such as relying on drama , artistic tricks, musical phrases and advertising slogans that respond to the desire of young people in entertainment.
The research aims to identify the reflection of television advertising and its impact on the development of the cognitive abilities of universi

The method of work is not a method made by grammarians. We have found more than guidance from the ancients and contemporaries; That to the corruption of meaning; or to apparent cost Not accepted by good linguistic taste.

Introduction. Tangential gunshot wounds (TGSW) to the head is the high-velocity bullet that does not penetrate the cranium but passes through the tissue adjoining the cranial cavity, creating a “gutter” wound and indirectly causing cerebral injury. This article presents a reporting case of TGSW to the head, discusses the mechanism underlying this traumatic injury and the possible complications resulting from it, and reviews of literature.  Case description. A thirteen-year-old schoolboy was admitted to the emergency department (ER) of the neurosurgery teaching hospital in Baghdad, Iraq, with a tangential gunshot to the head of an unknown source during civilian protests in Baghdad. In addition to a seizure attack in the ER, his

Because of the tremendous changes in the business environment and significant growth in living standards, increased demand for services in general and about the realized practitioners in the field of service that traditional marketing strategies and models administrative based solutions to mono as the price alone does not lead to the desired outcomes with customers and even organizations as it does not apply always for the manufacture of their services unique . therefore , the need to learn marketing service order and a clear and critical to avoid failures in service and the marketing document to knowledge would avoid the organization that the failure in the delivery of service and enhances the desired response to fix it in a tim

Respiratory syncytial virus (RSV) is an important cause of respiratory infection among children and infants globally. The first line of the immune response against this virus is neutrophils, macrophages, and innate lymphoid cells. Antigen‑presenting cells such as dendritic cells which present the viral antigen to T lymphocytes that mediate viral clearance by T cytotoxic cells and initiate systemic lymphopenia. Humoral immunity will also be stimulated through B‑cell‑stimulating factors derived from epithelial cells of the respiratory tract that play an important factor in antibody production and induction memory to reinfection through IgG and IgA protective antibodies that are useful in vaccine production.