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.
As a result of rapid industrialization and population development, toxic chemicals have been introduced into water systems in recent decades. Because of its excellent efficiency and simple design, the three-dimensional (3D) electro-Fenton method has been used for the treatment of wastewater. The goal of the current study is to explore the efficiency of phenol removal by the 3D electro-Fenton process, which is one of the advanced oxidation processes (AOPs). In the present work, the effect of the addition of granular activated carbon (GAC) particles to the electro-Fenton system as the third electrode would be investigated in the presence of graphite as the anode and nickel foam as the cathode, which is the source of electro-generated hydrogen
... Show MoreThis research studies the comparison of deep neural network models and performance evaluation to predict the gold prices of time series, where the gold prices contain high fluctuations and non-linear patterns that are difficult to capture using traditional models, which makes predicting them a significant challenge. Therefore, the focus was on using deep learning models represented by (LSTM), (Bi-LSTM), (GRU) and (Bi-GRU). The results showed the superiority of the (Bi-GRU) model according to comparison criteria (MSE), (RMSE), (MAE), and (R∧2) compared to other models because it was able to understand the time patterns better by processing the data in both directions and provided superior performance, which indicates its effectiveness, eff
... Show MoreGlass fiber–reinforced polymer (GFRP) reinforcement provides an effective alternative to conventional steel in concrete structures due to its corrosion resistance. Nevertheless, the lower elastic modulus of GFRP necessitates careful consideration of serviceability behavior in GFRP-reinforced concrete members. This study presents a numerical sectional analysis model for predicting the flexural response and ultimate capacity of hybrid reinforced concrete beams incorporating embedded GFRP profiles in combination with either mild steel or GFRP reinforcement bars under monotonic static loading. The proposed model employs realistic nonlinear stress–strain relationships for concrete and steel, together with secant moduli of elasticity
... Show MoreBackground: Since carbapenems are currently the preferred treatment for severe infections brought on by multidrug-resistant bacteria which can create Extended-Spectrum β-Lactamases (ESBLs), it is extremely concerning that Gram-negative bacteria are becoming resistant to carbapenem. It has been demonstrated that Klebsiella pneumoniae produces a beta-lactamase that hydrolyses the β-lactam ring in antibiotics, making it one of the few bacteria which are currently exhibiting a high value of resistance because of changing in the organism's core genome. Methods: For the current study, 50 samples were gathered from different water sources, and based on morphological and biochemical testing, 10 isolates were determined to be K. pneumoniae. Accord
... Show MoreMedical image security is possible using digital watermarking techniques. Important information is included in a host medical image in order to provide integrity, consistency, and authentication in the healthcare information system. This paper introduces a proposed method for embedding invisible watermarking in the 3D medical image. The cover medical image used is DICOM which consists of a number of slices, each one representing a sense, firstly must separate the ROI (Region of Interest) and NROI (Not Region Of Interest) for each slice, the separation process performed by the particular person who selected by hand the ROI. The embedding process is based on a key generated from Arnold's chaotic map used as the position of a pixel in
... Show MoreThe primary goal of the study is to practise some systematic strategies for foreign language instruction despite the fact that no single approach to language classroom instruction is inherently superior to others; instead the choice of an approach should be determined by the teacher, students, the subject matter, and the situation. The paper adopts certain strategies which may assist EFL teachers to excel in their work and continue their professional development. Hence, it is intended for language teachers who understand the value of good teaching and like to produce academically successful students. The study could also help college student teachers to acquire new strategies in order not only to succeed but also to excel in their learni
... Show MoreBecloud stupefy computing is solid buzzword in the trade. It is timeless in which the advantage seat be leveraged on sound out miserable take into consideration reducing the indict and complication of grant providers. Cloud computing promises to curtail truly and opinionated retrench and approximately specifically concede IT departments focusing on moral projects as contrasted with of misery datacenters contention, It is unconditionally with than on the up internet. Give are sundry consequences of this put together. For the actuality remodeling in turn flock cause get revenge buyer be attractive to. This implies ramble they chaperone custody of servers, they carry out software updates and assistant on the condense user pay
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