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.
Background: The access cavity is a critical stage in root canal therapy and it may influence the subsequent steps of the treatment. The new minimally invasive endodontic access cavity preparation concept aims to preserve sound tooth structure by conserving as much intact dentine as possible including the pulp chamber's roof, to keep the teeth from fracturing during and after endodontic treatment. While there is great interest in such access opening designs in numerous publications, still there is a lack of scientific evidence to support the application of such modern access cavity designs in clinical practice. This review aims to critically examine the literature on minimal access cavity preparations, explain the effect of minimally inva
... Show MoreThe heavy metals mainly include Pb, Hg, Cd, Cr, Cu, Zn, Mn, Ni, Ag, etc. The heavy metals,Pb,Cu,Zn are considered most toxic to humans, fishes and environment. highly concentrations of heavy metals are harmful They destabilize ecosystems because of their bioaccumulation in organisms, and toxic effects on biota and even death in most living beings. All heavy metals, in spite some of them are essential micronutrients, have their toxic effects on living organisms via metabolic interference and mutagenesis. The bioaccumulation of toxic metals can happen in the body and food chain. So, the toxic metals generally exhibit chronic toxicity. The heavy metals like Pb has significant toxic effec
The intellectual approach is manifested in communicating information and achieving it in the best ways and methods, and that the philosophy of the approach falls under the sociological dimensions on the one hand and on the other hand is linked to the visual language presented by graphic design through an informative visual discourse that includes behavior and prophecy as two main axes for integration in presenting social, guiding and indicative educational topics to complete the picture of the achievement. In front of the recipient, the goals of the design were achieved in addressing the topic (Corona Pandemic), which took a social and cultural turn, and also included politics and economics, and went beyond the limits
... Show MoreThe study includes the epipelic algae in Hemren reservoir, for the period between Januarys to October 2000 .The samples were collected from three selected sites at north, middle and south of reservoir. A total of 96 taxa of epipelic algae were identified. The diatoms were the dominated by 82 taxa represented 85.4% of the total identified species, followed by blue-green algae (cyanophyta) of 6.3 taxa (6%), and then green algae (chlorophyta) of 5.2 taxa (5%). One species was recorded for each crysophyta, euglenophyta and pyrrophyta. The seasonal variation for the cell density showed two peaks during spring and autumn seasons. Few species were dominated during the most studied period such as Achnanthes minutissima, Navicula cryptocephala
... Show MoreAcute toxoplasmosis (AT) which is caused by Toxoplasma gondii (T. gondii) leads to induction of pro-inflammatory and/or oxidative stress changes through activation of host immune response. Therefore, the endeavor of the present study was to assess endothelial dysfunction(ED) and oxidative stress in patients with acute toxoplasmosis.
The research aims to identify the predominant habits and behaviors promoted by American action films frequently streamed on Cinemana website—a specialized platform for streaming films and series as the most followed platform. This platform offers a range of film genres, including the latest releases, free of charge. Using a simple random sampling method, twenty action films were selected for the study. Consequently, the researcher opted for a descriptive-analytical approach, deemed most appropriate for achieving the research objectives, employing content analysis as a tool to scrutinize these films. The findings highlighted that behavioral habits associated with scenes of violence, destruction, sabotage, revenge
... Show MoreBackground: Reliable detection the etiological agent of amoebic dysentery and extra-intestinal amoebiasis have Public health importance specially in asymptomatic human and animals, Since the acquisition of pet dogs in the recent period has become widespread in our city. Aim: To give correct perception of infection rate in asymptomatic individuals (human and domestic dogs) for the first aspect and about detection and diagnosis of the pathogenic species of Entamoeba histolytica from another morphologically similar and commensal one using the molecular technique in stool samples of asymptomatic individuals the second aspect. Methods: During the study period from the beginning of September 2020 to the end of February 2021, a total of 95 stool s
... Show MoreCognitive radio is observed as a new approach, which could be cope with the spectral limitations. This approach is designed to detect whether a particular segment of the radio spectrum is currently in use and to jump into the temporarily unused spectrum rapidly without interfering with the transmissions of other users. CR is the promising radio technology which aims to detect and utilize the temporally unused spectrum bands by sensing its radio environment in order to improve spectrum utilization. To enhance the sensing performance, cooperative spectrum sensing has been proposed. However, when the number of cognitive user tends to be very large, the bandwidth for reporting sensing results to the common receiver will be very huge. In this pa
... Show MoreAbstract Testicular swelling in animal must be treated as serious dangerous condition , it may be resulted from many causes conditions such as Bacterial , Viral , Fungal infection and testicular neoplasia may also follow this case history was buck show sign of unilateral testicular enlargement , the general condition was good , the sexual desire was not be appeared because the buck was out of the reproductive season . Ultrasonography examination was performed to detect any form of tissue formation and assessed the testicular tissue. Histopathological assessment had been done by taking a biopsy from the infected testis using a biopsy gun according to the results of ultrasonographic examination, and histopathological
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