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 Iraqi agricultural economic units based on the data of the Central Bureau of Statistics, while the most prominent recommendations reached by the researcher were the development of methods of measuring fair value in the Iraqi market and the adoption of the market approach as it suits the Iraqi environment.
This paper proposes a compact, plasmonic-based 4 × 4 nonblocking switch for optical networks. This device uses six 2 × 2 plasmonic Mach-Zehnder switch (MZS), whose arm waveguide is supported by a JRD1 polymer layer as a high electro-optic coefficient material. The 4 × 4 switch is designed in COMSOL environment for 1550 nm wavelength operation. The performance of the proposed switch outperforms those of conventional (nonplasmonic) counterparts. The designed switch yields a compact structure ( 500 × 70 µ m 2 ) having V π L = 12 V · µ m , 1.5 THz optical bandwidth, 7.7 dB insertion loss, and −26.5 dB crosstalk. The capability of the switch to route 8 × 40 Gbps WDM signal is demonstrated successfully.
... Show More
(3)
(3)
Objectives: This study aims to assess the knowledge, regarding Swine Flu pandemic among a sample of paramedical
specialty students of Medical Technology Institute (Baghdad).
Methodology: The study sample included (110) male and female students, randomly selected, and data was collected by
previously prepared questionnaire including different questions covering different clinic-epidemiological aspects of the
disease and followed by statistical analysis using simple binomial tests and average percentage of correct answers.
Results: The higher percentage of correct responses regarding causative virus 83%, it is respiratory disease 83%,
transmission among people through the droplets 83%, and by touching contaminated surface
The characterization and design of this study of new liquid crystals with a V shape compounds containing thiazolidine-2,4-dione and 1,3-phenylene as a core unite with mesophase properties were reported. Preparation and characterization of chloroacetic acid, water, and thiourea to produce thiazolidine-2,4-dione [I] in the presence of strong hydrochloric acid. The 4-hydreoxybenzaldehyde and n-alkyl bromide were reacted with potassium hydroxide to create the n-alkoxy benzaldehyde., then the compound [I] reacted with [II]n in presence of piperidine to produce compounds [III]n. Also, converted resorcinol to a corresponding compound [IV] by refl
... Show More
(1)
Non-thermal argon plasma needle at atmospheric pressure was
constructed. The experimental setup was based on a simple and low
cost electric component that generates a sufficiently high electric
field at the electrodes to ionize the argon gas which flow at
atmospheric pressure. A high AC power supply was used with 1.1
kV and 19.57 kHz. Non-thermal Argon plasma used on blood
samples to show the ability of non-thermal plasma to promote blood
coagulation. Three tests have been done to show the ability of plasma
to coagulate both normal and anti-coagulant blood. Each blood
sample has been treated for varying time from 20sec. to 180sec. at
different distances. The results of the current study showed that the
co
This work aims to provide a statistical analysis of metal removal during the Magnetic Abrasive Finishing process (MAF) and find out the mathematical model which describes the relationship between the process parameters and metal removal, also estimate the impact of the parameters on metal removal. In this study, the single point incremental forming was used to form the truncated cone made of low carbon steel (1008-AISI) based on the Z-level tool path. Then the finishing was accomplished using a magnetic abrasive process based on the Box-Behnken design of the experiment using Minitab 17 software was used to finish the surface of the formed truncated cone. The influences of different parameters (feed rate, machining step s
... Show More
(5)
(5)
(5)
Face recognition is required in various applications, and major progress has been witnessed in this area. Many face recognition algorithms have been proposed thus far; however, achieving high recognition accuracy and low execution time remains a challenge. In this work, a new scheme for face recognition is presented using hybrid orthogonal polynomials to extract features. The embedded image kernel technique is used to decrease the complexity of feature extraction, then a support vector machine is adopted to classify these features. Moreover, a fast-overlapping block processing algorithm for feature extraction is used to reduce the computation time. Extensive evaluation of the proposed method was carried out on two different face ima
... Show More
(34)
(29)
Introduction: All-ceramic crowns are widely used in prosthodontics and cosmetic dentistry due to their good esthetic and proper physical properties. Chipping of ceramic is one of the most common post-insertion complications, that can be fixed either extraoral or intraorally. The latter is time time-effective alternative, less traumatic, and low-cost. A newer objective method of laser is a surface modification of ceramics to increase surface roughness. The aim of this study is to provide a review of Er,Cr;YSGG (2960nm) in intraoral repair and shear bond strength (SBS). Method: A thorough search considering Google Scholar and PubMed published data and ten articles found wh
... Show More
(2)