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.
These years Qatar has emerged as an important regional destination of foreign direct investment (FDI), which demonstrates the recent success of several smaller economies in attracting FDI. This paper aims to investigate the causal relationships between inward FDI and economic growth in the particular case of Qatar featured as oil production country. Vector Autoregressive (VAR) Impulse Responses and Granger Causality Tests were adopted as major research methods. Annual data set was used covering from 1990 to 2010. The main results demonstrated the bi-directional causality and long-run relationships between FDI inflows and economic growth in Qatar. And to attract FDI inflows into Qatar, the government shall continue its efforts in const
... Show MoreBackground: Acromegaly is an uncommon, chronic, debilitating condition characterized by hyperinsulinism, insulin resistance, diabetes and prediabetes. One possibility for managing acromegaly's questionable influence on glucose homeostasis is the somatostatin analogues. Aim: To analyze the frequency and risk factors for impaired glucose homeostasis in acromegaly patients treated with depot long-acting octreotide (octreotide LAR), as well as the relationship between risk and treatment duration. Methods: The study included 52 Iraqi adults with acromegaly receiving octreotide LAR. Demographic, anthropometric, and clinical data were collected, as well as the duration of Octreotide LAR administration. Growth hormone, IGF-1, and adenoma si
... Show MoreThe basic concepts of some near open subgraphs, near rough, near exact and near fuzzy graphs are introduced and sufficiently illustrated. The Gm-closure space induced by closure operators is used to generalize the basic rough graph concepts. We introduce the near exactness and near roughness by applying the near concepts to make more accuracy for definability of graphs. We give a new definition for a membership function to find near interior, near boundary and near exterior vertices. Moreover, proved results, examples and counter examples are provided. The Gm-closure structure which suggested in this paper opens up the way for applying rich amount of topological facts and methods in the process of granular computing.
One wide-ranging category of open source data is that referring to geospatial information web sites. Despite the advantages of such open source data, including ease of access and cost free data, there is a potential issue of its quality. This article tests the horizontal positional accuracy and possible integration of four web-derived geospatial datasets: OpenStreetMap (OSM), Google Map, Google Earth and Wikimapia. The evaluation was achieved by combining the tested information with reference field survey data for fifty road intersections in Baghdad, Iraq. The results indicate that the free geospatial data can be used to enhance authoritative maps especially small scale maps.
Back ground: Dental caries and periodontal disease followed by enamel defect were the most common and widely spread diseases affecting children. Aim of this study is the assessment of the occurrence and severity of dental caries, dental plaque, gingivitis and enamel anomalies among 4-5 years old children in Karbala city-Iraq. Materials and methods: A sample of 658 children (350 males, 308 females) aged four and five years old was selected randomly from the fourteenth kindergartens in Karbala city. Diagnosis and recording of dental caries and enamel anomalies were followed the criteria of WHO 1987, WHO1997 respectively. Dental plaque was assessed using plaque index of Silness and Loe,1964. Gingival health condition was assessed using gingiv
... Show MoreHealth literacy is an important method used by the authorities to strengthen the health system. The aim of this study is to assess the knowledge of some basic health principles among women of different educational states. This is a crosssectional study, performed from December 2014 until January 2016, Baghdad. All candidates were: females > 18 years, neither medical staff nor students. They were divided into two groups: educated and uneducated. The sample included 213 women, there were 112 educated and 101 uneducated women. Regarding educated group, accurate answers regarding route of transmission of typhoid fever was 73.2% in educated subjects vs. 49.5% in uneducated subjects. Main source of information for both groups was p
... Show MoreInfertilityis oneuof the most problemsathatufacingaadvancedunations. In the general, about halfof allacasesaof the infertility are causedby factors thaturelated toathe male partner. Propos educausesvofumalev infertility include evgeneticuand environmental factors. Blood samples from 64 infertileumen allawere living in urban its al-Fallujah city (30 azospermeiauand 34 oligospermeia) and 32 fertile men (asuthe control group) were collected. Heavy metal concentrations inusera of infertile and fertile groupswereumeasured by using Atomic Absorption Spectrophotometer. Y- chromosomemicrodeletions were detected by using PCR techniques. Significantdifferences (P?0.05)uin the concentration ofucopper (0.0267±0.0147 and 0.0278±0.0273, for inf
... Show MoreThe paper delves into the examination of trauma portrayals in Heather Raffo's “Noura” (2019). Raffo examines the challenges faced by two Iraqi women, Raffo and Maryam, in relation to parenthood following the capture of Iraq by “ISIS”. The paper is concerned with the various depictions of trauma that Raffo accomplishes in the text then delves in the way she cocooned her characters’ identity in order to recover their traumas. Initially, Noura is a trauma tale, illustrating the recurrent and repetitive nature of trauma from mother to daughter. The narrative reflects the interactions and dynamics between the mother and daughter and their function as substitutes for memory and recounting personal narratives. Moreover, examin
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