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.
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
... Show MoreMetabolic dysregulation and obesity are associated with many metabolic alterations, including impairment of insulin sensitivity and dyslipidemia. Recent studies highlight the key role of phosphatidylinositol 3,4,5-triphosphate-dependent Rac exchange proteins (PREX proteins) in the pathogenesis of obesity, advocating further elucidation of their potential therapeutic implications. The present study aimed to estimate the serum level of PREX proteins and its potential association with insulin resistance markers and plasma lipids level in obese and overweight non-diabetic patients. The study included 30 persons classified as obese, 30 as overweight, and 30 healthy individuals of similar age and gender. The levels of PREX1 and PREX2 were
... Show MoreAccurate prediction and optimization of morphological traits in Roselle are essential for enhancing crop productivity and adaptability to diverse environments. In the present study, a machine learning framework was developed using Random Forest and Multi-layer Perceptron algorithms to model and predict key morphological traits, branch number, growth period, boll number, and seed number per plant, based on genotype and planting date. The dataset was generated from a field experiment involving ten Roselle genotypes and five planting dates. Both RF and MLP exhibited robust predictive capabilities; however, RF (R² = 0.84) demonstrated superior performance compared to MLP (R² = 0.80), underscoring its efficacy in capturing the nonlinear genoty
... Show MoreA simple, economical and selective method employing ion pair dispersive liquid−liquid microextraction (DLLME) coupled with spectrophotometric determination of carbamazepine (CBZ) in pharmaceutical preparations and biological samples was developed. The method is based on reduction of Mo(VI) to Mo(V) using a combination of ammonium thiocyanate and ascorbic acid in acidic medium to form a red binary Mo(V) thiocyanate complex. After addition of CBZ to the complex, extraction of the formed CBZ−Mo(V)−(SCN)6 was performed using a mixture of methylene chloride and methanol. Then, the measurement of target complex was performed at the wavelength of 470 nm. The important extraction parameters affecting the efficiency of DLLME were studied and o
... Show MoreThe 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
... Show MoreActivation of farnesoid X receptor (FXR) markedly attenuates development of atherosclerosis in animal models. However, the underlying mechanism is not well elucidated. Here, we show that the FXR agonist, obeticholic acid (OCA), increases fecal cholesterol excretion and macrophage reverse cholesterol transport (RCT) dependent on activation of hepatic FXR. OCA does not increase biliary cholesterol secretion, but inhibits intestinal cholesterol absorption. OCA markedly inhibits hepatic cholesterol 7α‐hydroxylase (
Abstract The results showed that after treating <italic>C. albicans</italic> with Artemisinin (0.104 mg/ml) for 3 hours the number of <italic>C. albicans</italic> decreased and affected the morphology hyphae and growth of <italic>Candida</italic> compared with Fluconazole (150 mg/ml) and control (infected mice). The biomarker levels in the tongue showed high levels of MDA and TGFβ (623±1.5pg/ml, 586.1±0.13pg/ml respectively) in (infected mice with fungi). IL-37 was recorded high level (49.21±0.21pg/ml) in (Neoral +Fungi + artemisinin + fluconazole) compared with negative control. The finding biomarker levels in stomach showed high levels of MDA and IL-37 (533.8±1.9, 69.76±0.39pg/ml) in (Neor
... Show MoreThe 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
Seeds of the two rice genotypes namely Amber 33 (A33) and Amber Baghdad (AB) were divided into two groups; the first was presoaked in different concentrations of ethyl methane sulphonate (EMS) as chemical mutagen for different duration times (3, 6 and 12) hrs, and the other was exposed to different exposure times of ultra violate (UV-B) radiation (280-320 nm) as physical mutagen for different times (20, 40 and 60) min at room temperature. Treated and non-treated seeds were transferred into the callus induction medium containing 2.5 mg/L 2,4- dichlorophenoxy acetic acid (2,4-D) and 0.5 mg/L benzyl adenine (BA) under aseptic conditions. Calli were divided into two groups the first was treated with several EMS concentrations (0.0, 0.50. 1.0, 1
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