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 accoun

This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

Background: Imaging techniques play a very important role in the specialty of endodontic. The ultrasonographic technique is non-expensive procedure, safe, and reproducible. The aim of the study was to determine the sensitivity, specificity, and accuracy of ultrasound and color Doppler ultrasonography in evaluation of periapical lesions (cyst, granuloma, mixed lesion “cyst within graulomas mass”, and abscess. Subject, Material and method: The sample consists of prospective study for 64 Iraqi participants who attended Karbalaa Specialized Center for Dentistry (males & females). Those patients were diagnosed clinically and radiographically as having periapical lesions of dental origin. They were examined by real time ultrasound and color

Affinity is a term used to describe the amount of the adhesion bond between asphalt binder and aggregate. Adhesion force may be used as indicator to the amount of energy or work required to breakdown the adhesive bond between asphalt binder and aggregate. In order to study affinity between asphalt binder and aggregate, a modified device is manufacture locally similar to Rolling Bottle Test (RBT) to Predicted the degree of affinity between asphalt binder and aggregate; taking into consideration mineral composition with physical properties of asphalt binder to measure required force to separate asphalt binder from aggregate surface. In this study, suggest new parameters to represent the stripping or affinity phenomena (aff

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

The vortex rate sensor is a fluidic gyroscope with no moving parts and can be used in very difficult conditions like radiation, high temperature and noise with minimum cost of manufacturing and maintenance. A vortex rate sensor made of wood has been designed and manufactured to study theoretically and experimentally its static performance .A rig has been built to carry out the study,
the test carried out with three different air flow rates (100, 150, and 200 l/min).The results show that the relation between the differential pressure taken from the sensor pickoff points and the angular velocity of the sensor was linear.The present work involved theoretical and experimental study of vortex rate sensor static characteristics .Vortex rat

The vortex rate sensor is a fluidic gyroscope with no moving parts and can be used in very difficult
conditions like radiation, high temperature and noise with minimum cost of manufacturing and
maintenance. A vortex rate sensor made of wood has been designed and manufactured to study
theoretically and experimentally its static performance .A rig has been built to carry out the study,
the test carried out with three different air flow rates (100, 150, and 200 l/min).The results show that
the relation between the differential pressure taken from the sensor pickoff points and the angular
velocity of the sensor was linear.The present work involved theoretical and experimental study of
vortex rate sensor static characteri

A total of 589 fishes, belonging to 23 species were collected from eight different localities
in north and mid Iraq during 1993. The parasitological inspection of such fishes revealed the
presence of 59 parasite species and two fungi. Among such parasites, five monogenetic
trematodes were recorded on the gills of some fishes for the first time in Iraq. These
included:- Ancyrocephalus vanbenedenii on Liza abu from Tigris river at Al-Zaafaraniya,
south of Baghdad; Dactylogyrus anchoratus on Cyprinus carpio from Tigris river at Al –
Zaafaranya D. minutus on C. carpio from both Tigris river at Al-Zaafaraniya and Euphrates
river at Al-Qadisiya dam lake; Discocotyle sagittata on L. abu from both the drainage system
at

This Book is intended to be textbook studied for undergraduate course in multivariate analysis. This book is designed to be used in semester system. In order to achieve the goals of the book, it is divided into the following chapters. Chapter One introduces matrix algebra. Chapter Two devotes to Linear Equation System Solution with quadratic forms, Characteristic roots & vectors. Chapter Three discusses Partitioned Matrices and how to get Inverse, Jacobi and Hessian matrices. Chapter Four deals with Multivariate Normal Distribution (MVN). Chapter Five concern with Joint, Marginal and Conditional Normal Distribution, independency and correlations. Many solved examples are intended in this book, in addition to a variety of unsolved relied pro