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.
In this study, we try to deviate from the traditional methods of preserving fish. The research depends on finding alternative modern methods by which fish bodies can be preserved in a better way and for long periods after conducting some laboratory treatments on the specimens to ensure obtaining clean and clear samples suitable for diagnosis and study, in addition to keeping it in a new, lightweight and elegant form that can give three-dimensional shapes to the specimens. The final specimens were of high quality and unbreakable durability with high clarity and transparency and low manufacturing costs. This study is the first of its kind.
Many drilling problems (lost circulation, hurdle in running casing, poor cement jobs, high torque and drag and the necessity of re-drilling and, mechanical stuck caused by cutting accumulation in the wellbore) can be avoided by good hole cleaning during drilling operation especially in directional wells.
In this experimental work, the cutting transport ratio (CTR) in hole inclined (60 degree) from vertical was estimated by using three values of drilling mud viscosities, three annular velocities, two types of cuttings size and two rotation speed of inner pipe (RPM). Note that the rig consisted from PVC outer casing 4 1/2 inch as OD diameter and inner dri
This investigation is a study of the length of time where drops can exist at an oil-water interface before coalescence take place with a bulk of the same phase as the drops. Many factors affecting the time of coalescence were studied in is investigation which included: dispersed phase flow rate, continuous phase height, hole size in distributor, density difference between phases, and viscosity ratio of oil/water systems, employing three liquid/liquid systems; kerosene/water, gasoil/water, and hexane/water. Higher value of coalescence time was 8.26 s at 0.7ml/ s flow rate, 30cm height and 7mm diameter of hole for gas oil/water system, and lower value was 0.5s at 0.3ml/s flow rate, 10 cm height and 3mm diameter of hole for hexane
... Show MoreCosmochthonius reticulatus Grandjean, 1947 (Acari: Oribatei: Cosmochthoniidae) and Rhysotritia ardua ardua C. L. Koch, 1841 ( Acari : Oribate : Euphthiracari¬dae), are two species of oribatids mites first recorded in Iraq from a woodland in the central part of Iraq. The two species are described and illustrated.
This paper examines Gloria Naylor's Mama Day (1988) that shows the mixing of African and American culture. Afro-American authors reject the Eurocentric hypothesis that slavery had ended the Afro-American cultural engagement in Africa. African Americans represent an essential fabric of American society, sharing many traditions, habits, and traits with the American society. Yet, at the same time, Naylor portrays Afro-American individuals in Mama Day as a separate unit with a unique and rich culture. These mannerisms expose a kind of resistance, appreciation to her African identity, history, and roots. A tale of a conjure woman located in Willow Springs' mythical isle, Mama Day, highlights the mystical, storytelling, and folkloristic customs.
... Show MorePrecarity means the lack of social and economic networks; a considerable exposure to danger and harm. Minority groups are precariat for they lack rights and full citizenship. Precarity is related, states Judith Butler, with the individual’s performativity, and his ability to perform his gender role. Toni Morrison continually goes to past to retell the history of African Americans. The issues of race, gender and national identity are recurrent in her work. Reading her book Home (2012) evokes the idea of precarity and performativity since the two main characters, Frank and Cee are precarious characters that fail to perform their gender role properly, and eventually are exposed to hazard and harm. This research displays how African American
... Show MoreLinear attenuation coefficient of polymer composite for beta particles and bremsstrahlung ray were investigated as a function of the absorber thickness and energy. The attenuation coefficient were obtained using NaI(Tl) energy selective scintillation counter with 90Sr/90Y beta source having an energy range from 0.1-1.1 MeV. The present results show the capability of this composite to absorber beta particles and bremsstrahlung ray that yield from it. That’s mean it is useful to choice this composite for radiation shielding of beta ray with low thickness.
This study evaluates the advantages of employing nano-hydroxyapatite in dentistry, particularly for preventive treatment applications. Only electronically published papers were searched within this review. Sources: "PubMed" website was the only source used to search for data. 92 most relevant papers to the topic were selected, especially the original articles and review papers, from 1990 till the 1st of April 2022. The morphology of nano-hydroxyapatite, as well as the structure of its crystals, are close to that of dental enamel. As a result, hydroxyapatite can biomimetically replace the natural enamel mineral element. Keywords: remineralization of enamel, nanotechnology, nanohydroxyapatite, hypersensitivity.
Modal verbs are also called auxiliary verbs, helping verbs and modal auxiliaries. They are special auxiliary verbs that express the degree /of certainty of the action in the sentence, attitude or opinion of the writer concerning the action. These auxiliary verbs are can, could ,may, might, must, ought to, shall, should, will, would and had better. Modality is one of the most difficult aspects of learning English, because the form of modals does not follow the conventional rules of grammar, and there are so many meanings of modals that students often get confused about which modal to use. Also, many EFL learners face difficulty in choosing the proper modal verb that fit certain situations because each modal verb has many functions. The pr
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