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.
Crop yield prediction is a critical measurement, especially in the time when parts of the world are suffering from farming issues. Yield forecasting gives an alert regarding economic trading, food production monitoring, and global food security. This research was conducted to investigate whether active optical sensors could be utilized for potato (Solanum tuberosum L.) yield prediction at the mid.le of the growing season. Three potato cultivars (Russet Burbank, Superior, and Shepody) were planted and six rates of N (0, 56, 112, 168, 224, and 280 kg ha−1), ammonium sulfate, which was replaced by ammonium nitrate in the 2nd year, were applied on 11 sites in a randomized complete block design, with four replications. Normalized difference ve
... Show MoreThere continues to be a need for an in-situ sensor system to monitor the engine oil of internal combustion engines. Engine oil needs to be monitored for contaminants and depletion of additives. While various sensor systems have been designed and evaluated, there is still a need to develop and evaluate new sensing technologies. This study evaluated Terahertz time-domain spectroscopy (THz-TDS) for the identification and estimation of the glycol contamination of automotive engine oil. Glycol contamination is a result of a gasket or seal leak allowing coolant to enter an engine and mix with the engine oil. An engine oil intended for use in both diesel and gasoline engines was obtained. Fresh engine oil samples were contaminated with fou
... Show MoreThis research aims to investigate the extent to which the Iraqi audience relies on interactive television programs as a source of information regarding national issues and their resulting impacts. It seeks to identify the types and nature of attitudes developed among the public towards national issues through these programs and determine the prominent topics and issues highlighted to the audience. The researcher employed a field survey as the primary research method, employing a questionnaire for data collection along with scientific observation and the Likert three-point scale to measure attitudes. The study was guided by the media dependency theory. A sample of 520 questionnaires was distributed to residents in
... Show MoreIn this study, the behavior of square helical piles models (5×5) mm2 embedded in expansive soil bed overlaying a layer of sandy soil was investigated. The sand layer 200mm thickness was compacted into four sub layers in a steel container with diameter 400mm in size. Sandy soil layer was compacted into two relative densities 40% and 80%. The bed of ثءحties 40% and 80%.The bed of o00mm in size.Sandy soil layer was compacted into two relative densities 40% and 80%.The bed of oexpansive soil 300mm thickness was compacted into six sub layers on sandy soil layer. Model tests are performed with helical pile length 350mm, 400mm and 450mm and with helix diameter 15mm and 20mm. Also, one helix and double helix were
... Show MoreCollective C2 transitions in 32S are discussed for higher
energy configurations by comparing the calculations of transition
strength B(CJ )with the experimental data. These configurations
are taken into account through a microscopic theory including
excitations from the core orbits and the model space orbits with nħω
excitations.
Excitations up to n=10 are considered. However n=6 seems to
be large enough for a sufficient convergence. The calculations
include the lowest seven 2+0 states of 32S.
Construction is a complicated process that takes place in an almost uncontrollable environment. Although projects can be carefully planned in advance in principle, there is a chance that unforeseen events and crises can disrupt these plans, affecting project development. Because the initial investment expenditures in construction projects are so large, they may be quickly influenced by crises, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which significantly impacted various activities in general and the construction industry in particular. Despite the importance of crisis management systems, the researchers found a great lack of local studies l
... Show MoreSurface modeling utilizing Bezier technique is one of the more important tool in computer aided geometric design (CAD). The aim of this work is to design and implement multi-patches Bezier free-form surface. The technique has an effective contribution in technology domains and in ships, aircrafts, and cars industry, moreover for its wide utilization in making the molds. This work is includes the synthesis of these patches in a method that is allow the participation of these control point for the merge of the patches, and the confluence of patches at similar degree sides due to degree variation per patch. The model has been implemented to represent the surface. The interior data of the desired surfaces designed by M
... Show MoreIn this paper, simulation study of the frequency shift of photonic bandgaps due to refractive index scaling using liquids filled hollow-core photonic crystal fibers is presented. Different liquids (distilled water, n-hexane, methanol, ethanol and acetone) are used to fill the cladding of 2 types of hollow core photonic crystal fibers (HC19-1060, HC7-1060). These liquids are used to change the effective index scaling and index contrast of the cladding. The effect of increasing temperature of the liquid (20-100 0C for water and 20-70 0C for other liquids ) infiltrated hollow core fiber on the bandgap width and transmission properties has been computed. The maximum photonic bandgap width at 0.0243 has appeared with filling HC7-1060 PCF with
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