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The Impact of Accounting Thought Direction of Fair value on the Relevance: An Applied Study of a Sample of the Listed Banks Listed in the Iraqi Stock Exchange
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In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

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Publication Date
Wed Feb 01 2012
Journal Name
Journal Of Physical Education
Standard degrees for tests results to some physical abilities and defense rebound for tall players in basketball school
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The test considers from important methods and tools when we using the evaluation because it is a basic role in diagnosis & classification & motive & selection &guiding &prediction and the problem was formatted in some questions like ( what is physical variables that tall players needs n the game and effect on the game ? what is the tests that measures these variables also the defense rebound variable and is there a references standard specialized in that ?) , the aims of research represented by knowing to some physical abilities for tall players in basketball school and their tests and putting new tests to measure defense rebound to one player and tow tall players also limiting the standards degrees ( modified un following method ) to resul

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Publication Date
Tue Mar 01 2022
Journal Name
Materials Today Communications
Fe2O3-SiO2 nanocomposite film-induced high nonlinear effect for multiwavelength mode-locked generation in ytterbium-doped fiber laser
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In this work, the possibility of a multiwavelength mode-locked fiber laser generation based on Four-Wave Mixing (FWM) induced by Fe2O3-SiO2 nanocomposite material is investigated for the first time. A multiwavelength mode-locked pulses fiber laser are generated from Ytterbium–doped fiber laser (YDFL) due to the combined action of high nonlinear absorption and high refractive coefficients of Fe2O3-SiO2 nanocomposite incorporated inside YDFL ring cavity. Up to more than 20 lasing lines in the 1040–1070 nm band with an equally lines separation of ~0.6 nm have been observed by just simple variation of passive modulation of the state of the polarization and the pump power altogether. Moreover, a passively mode-locked operation of YDFL laser

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Publication Date
Wed Aug 02 2023
Journal Name
Contemporary Trends And Issues In Science Education
Using Multi-faceted Rasch Models to Understand Middle School Students’ Argumentation Around Scenarios Grounded in Socio-scientific Issues
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Publication Date
Tue Sep 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Caries experience and salivary physicochemical characteristics among overweight intermediate school females aged 13-15 years in Babylon – Iraq
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Background: Obesity is a serious public health concern that has reached epidemic proportions; the prevalence, as well as the severity of obesity in adolescents is increasing at an alarming rate. A close relationship was found between weight status and dental caries. Thus this research aimed to assess the prevalence and severity of dental caries among overweight adolescent females in relation to physicochemical characteristics of stimulated whole saliva in comparison with normal weight adolescent females. Materials and methods: The total sample involved for nutritional status assessment is composed of 2678 females aged 13-15 years. This was performed using Body Mass Index specific for age and gender according to CDC growth chart (2000). The

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Publication Date
Sat Jan 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Natural Convection in Annulus Between Two Concentric Cylinders Partially Filled with Metal Foam Distributed with New Suggested Design
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Abstract<p>The investigation of natural convection in an annular space between two concentric cylinders partially filled with metal foam is introduced numerically. The metal foam is inserted with a new suggested design that includes the distribution of metal foam in the annular space, not only in the redial direction, but also with the angular direction. Temperatures of inner and outer cylinders are maintained at constant value in which inner cylinder temperature is higher than the outer one. Naiver Stokes equation with Boussinesq approximation is used for fluid regime while Brinkman-Forchheimer Darcy model used for metal foam. In addition, the local thermal equilibrium condition in the energy e</p> ... Show More
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Publication Date
Mon Oct 07 2024
Journal Name
F1000research
Oral pre-treatment with Citronellol ameliorates Methotrexate-induced nephrotoxicity in Wistar rats via targeting oxidative stress and inflammation
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Background Methotrexate (MTX) is a classical folic acid antagonist widely used in the treatment of malignant and non-malignant disorders. However, its clinical application is often restricted by concomitant adverse effects, including renal damage. Numerous studies have highlighted the role of oxidative stress and inflammation in mediating MTX-related nephrotoxicity. Therefore, the current study aimed to explore the possible renoprotective action of Citronellol (CT), a natural compound with prominent antioxidant and anti-inflammatory activities, against nephrotoxicity induced by MTX. Methods To fulfill our objective, 24 adult male Wistar rats were randomly allocated into four groups: control, MTX, 100 mg/kg CT plus MTX and 200 mg/kg C

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Publication Date
Thu Jun 25 2020
Journal Name
Scientific Reports
Lysophosphatidylcholine acyltransferase 2 (LPCAT2) co-localises with TLR4 and regulates macrophage inflammatory gene expression in response to LPS
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Despite extensive investigations, an effective treatment for sepsis remains elusive and a better understanding of the inflammatory response to infection is required to identify potential new targets for therapy. In this study we have used RNAi technology to show, for the first time, that the inducible lysophosphatidylcholine acyltransferase 2 (LPCAT2) plays a key role in macrophage inflammatory gene expression in response to stimulation with bacterial ligands. Using siRNA- or shRNA-mediated knockdown, we demonstrate that, in contrast to the constitutive LPCAT1, LPCAT2 is required for macrophage cytokine gene expression and release in response to TLR4 and TLR2 ligand stimulation but not for TLR-independent stimuli. In addition, cells transfe

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Securing Physical Layer for FHSS Communication System Using Code andPhase Hopping Techniques in CDMA, System Design and Implementation
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The Frequency-hopping Spread Spectrum (FHSS) systems and techniques are using in military and civilianradar recently and in the communication system for securing the information on wireless communications link channels, for example in the Wi-Fi 8.02.X IEEE using multiple number bandwidth and frequencies in the wireless channel in order to hopping on them for increasing the security level during the broadcast, but nowadays FHSS problem, which is, any Smart Software Defined Radio (S-SDR) can easily detect a wireless signal at the transmitter and the receiver for the hopping sequence in both of these, then duplicate this sequence in order to hack the signal on both transmitter and receiver messages using the order of the se

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
β- catenin Expression and Its Relation to Bryne’s Invasive Grading System in Oral Squamous Cell Carcinoma
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Background: Invasion in oral cancer involves alterations in cell-cell and cell-matrix interactions that accompanied by loss of cell adhesion. Catenins stabilize cellular adherence junctions by binding to E-cadherin, which further mediates cell-cell adhesion and regulates proliferation and differentiation of epithelial cells. The Wnt/β-catenin pathway is one of the major signaling pathways in cell proliferation, oncogenesis, and epithelial-mesenchymal transition. Aims of the study: to detect immunohistochemical distribution pattern and different subcellular localization of β-catenin in oral squamous cell carcinoma and relate such expression to Bryne’s invasive grading system. Materials and Methods: This study included 30 paraffi

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Publication Date
Fri Jun 30 2017
Journal Name
International Journal Of Medical Research & Health Sciences
FLI1 Expression in Breast Cancer Cell Lines and Primary Breast Carcinomas is Correlated with ER, PR and HER2
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FLI1 is a member of ETS family of transcription factors that regulate a variety of normal biologic activities including cell proliferation, differentiation, and apoptosis. The expression of FLI1 and its correlation with well-known breast cancer prognostic markers (ER, PR and HER2) was determined in primary breast tumors as well as four breast cancer lines including: MCF-7, T47D, MDA-MB-231 and MDA-MB-468 using RT-qPCR with either 18S rRNA or ACTB (β-actin) for normalization of data. FLI1 mRNA level was decreased in the breast cancer cell lines under study compared to the normal breast tissue; however, Jurkat cells, which were used as a positive control, showed overexpression compared to the normal breast. Regarding primary breast carcinoma

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