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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
Thu Mar 01 2018
Journal Name
Tribology International
Discriminating gasoline fuel contamination in engine oil by terahertz time-domain spectroscopy
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Publication Date
Mon Mar 31 2025
Journal Name
Romanian Medical Journal
Amylase and lipase roles as prognostic indicators in patients with diabetic foot
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Background. Diabetes mellitus (DM) is a prevalent disease that, if not appropriately managed, can lead to a variety of problems, including diabetic foot. Glycated hemoglobin A1c (HbA1c), FBS, amylase, and lipase are important diabetic management indicators now employed as diagnostic tests. Objective. This study aimed to evaluate the value of amylase and lipase as predictive markers in patients with diabetic foot. Patients and methods. This study included 50 patients who reported to Baghdad Hospital with diabetic feet between November 2023 and February 2025. All patients had their HbA1c, amylase, lipase, and FBS levels tested. Means, independent t-tests, and the F-test were used in the statistical analysis. Results. The study evaluat

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Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Health Hazards, Hematological and Biochemical Alterations in Dry-Cleaning Workers using Perchloroethylene.
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Perchloroethylene (PERC) is commonly used as a dry-cleaning solvent, it is attributed to many deleterious effects in the biological system. The study aimed to investigate the harmful effect associated with PERC exposure among dry-cleaning workers. The study was carried out on 58 adults in two groups. PERC-exposed group; include thirty-two male dry-cleaning workers using PERC as a dry-cleaning solvent and twenty-six healthy non-exposed subjects. History of PERC exposure, use of personal protection equipment (PPE), safety measurement of the exposed group was recorded. Blood sample was taken from each participant for measurement of hematological markers, liver and kidney function tests. The results showed that 28.1% of the workers were usin

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Publication Date
Sat Jun 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Bulk binding approach for PMIPv6 protocol to reduce handoff latency in IoT
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<p>Mobility management protocols are very essential in the new research area of Internet of Things (IoT) as the static attributes of nodes are no longer dominant in the current environment. Proxy MIPv6 (PMIPv6) protocol is a network-based mobility management protocol, where the mobility process is relied on the network entities, named, Mobile Access Gateways (MAGs) and Local Mobility Anchor (LMA). PMIPv6 is considered as the most suitable mobility protocol for WSN as it relieves the sensor nodes from participating in the mobility signaling. However, in PMIPv6, a separate signaling is required for each mobile node (MN) registration, which may increase the network signaling overhead and lead to increase the total handoff latency

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Immunoglobulins Levels and Complements in Patients with Brain Tumour (Meningioma and Glioma)
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Objective(s): The present study aims at studying the relationship between immunoglobulin IgG, IgA,
IgM , as well as to C-3 and C-4 in brain tumours patients immunity (meningioms and gliomas).
Methodology: Forty sera of brain tumour patients were included 20 glioma and 20 meningioma was
tested to determine the levels of IgM, IgG IgA, C-3 and C-4 by using single radial immune-diffusion
technique and compared with 20 apparently healthy blood donors.
Results: The study revealed a significant decreasing in IgG levels in glioma as compare to meningioma
and control. The concentration of two other serum immunoglobulins and complement in both
meningioma and glioma show no significant differences with those in control group.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Data Aggregation in Wireless Sensor Networks Using Modified Voronoi Fuzzy Clustering Algorithm
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Data centric techniques, like data aggregation via modified algorithm based on fuzzy clustering algorithm with voronoi diagram which is called modified Voronoi Fuzzy Clustering Algorithm (VFCA) is presented in this paper. In the modified algorithm, the sensed area divided into number of voronoi cells by applying voronoi diagram, these cells are clustered by a fuzzy C-means method (FCM) to reduce the transmission distance. Then an appropriate cluster head (CH) for each cluster is elected. Three parameters are used for this election process, the energy, distance between CH and its neighbor sensors and packet loss values. Furthermore, data aggregation is employed in each CH to reduce the amount of data transmission which le

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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Covid-19 Control Measures by some community Pharmacies in Sulaimani City/Iraq
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Background: Coronavirus pandemic (COVID-19) has enormously affected various healthcare services including the one of community pharmacy. The ramifications of these effects on Iraqi community pharmacies and the measures they have taken to tackle the spread of COVID-19  is yet to be explored. In this cross sectional survey, infection control measures by community pharmacies in Sulaimani city/Iraq has been investigated.        

Methods: Community pharmacists were randomly allocated  to participate in a cross-sectional survey via visiting their pharmacies and filling up the questionnaire form.

 

Results and discussion:

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Publication Date
Mon Aug 16 2021
Journal Name
Al-qadisiyah Journal Of Pure Science
Pairwise Lower Separation Axioms in C ̌ech Fuzzy Soft Bi-Closure Spaces
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The idea of ech fuzzy soft bi-closure space ( bicsp) is a new one, and its basic features are defined and studied in [1]. In this paper, separation axioms, namely pairwise, , pairwise semi-(respectively, pairwise pseudo and pairwise Uryshon) - fs bicsp's are introduced and studied in both ech fuzzy soft bi-closure space and their induced fuzzy soft bitopological spaces. It is shown that hereditary property is satisfied for , with respect to ech fuzzy soft bi-closure space but for other mentioned types of separations axioms, hereditary property satisfies for closed subspaces of ech fuzzy soft bi-closure space.

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Publication Date
Sat Jan 01 2022
Journal Name
Biomed Research International
Zerumbone‐Loaded Nanostructured Lipid Carrier Gel Enhances Wound Healing in Diabetic Rats
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This study investigated the healing effects of topical application of zerumbone, a well‐known anti‐inflammatory compounds loaded on nanostructured lipid carrier gel (Carbopol 940) (ZER‐NLCG) on excisional wounds in streptozotocin‐induced diabetic rats. Diabetic rats with inflicted superficial skin wound were topically treated with ZER‐NLCG, empty NLCG, and silver sulfadiazine cream (SSDC) once daily for 21 days. Wound tissue samples were analyzed for proinflammatory cytokines, namely, interleukin‐6 (IL‐6), interleukin‐1 β (IL‐1β), and tumor necrosis factor‐α (TNF‐α), hydroxyproline contents, catalase,

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Publication Date
Tue Jan 17 2017
Journal Name
British Journal Of Cancer
Aurora B expression modulates paclitaxel response in non-small cell lung cancer
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