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The Impact of Accounting Thought Direction of Fair value on the Relevance: An Applied Study of a Sample of the Listed Banks Listed in the Iraqi Stock Exchange
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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.

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
Detect Environment Pollution by GIS for Some Regions in Baghdad City
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Abstract<p>The present study aims at assessing the status of heavy metals such as nickel, cadmium and lead to pollute some areas of Baghdad city. In this study the spectral absorption device and the program ArcGIS 10.2 will using. The soil samples were taken from five different locations in Baghdad, including Ameriya, Kadhimiya, Palestine Street, Jadiriyah and Taji for the 5cm depth layer on both sides of the road. This work on soil samples has been completed in two :phases 1 - Preparation of samples: For the purpose of converting solid material into a extract containing elements in the form of single ions can be estimated by the device 2-Determination of elements: Samples prepared to the device</p> ... Show More
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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Lipid Profile and Fasting Blood Sugar Analysis in Patients with Cholelithiasis
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Cholelithiasis is one of the commonest surgical problems and one of the most common gastrointestinal diseases throughout the world but its pathogenesis remains unclear. Many theories have been proposed forward to explain the mechanism of stone formation. It is not fully clear if symptomatic gallstone disease is associated with a specific pattern of some biochemical abnormalities, as lipid profile and fasting blood sugar in serum of patients.

This study was designed to estimate lipid profile and fasting blood sugar in the sera of patients with cholelithiasis in comparison with normal individuals (control).

In this study, 104(male=16, female=88) were symptomatic gallstone patients (aged 42.79± 12.18 years), and 38(male=6

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Publication Date
Mon Jan 01 2018
Journal Name
The Journal Of Academic Social Sciences
BETWEEN TRIBULATION AND SURVIVAL: WOMEN IN LUTFIYA AL-DULAIMIS SATURN LADIES
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Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
Basilic Vein Mobilization for Brachio-Basilic Arterio-Venous Fistula in Dialysis
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Background: The first and second choice for vascular access in patients with end stage renal disease (ESRD) is radio cephalic and brachio cephalic arteriovenous fistula (AVF).In patients with failed previous AVF e or poorly visualized or impalpable cephalic veins, the basilic vein can be mobilized and superficialized to create an AVF with the brachial artery.Objective: The aim of this study is to report our experience at the Vascular Surgery Department/ Surgical Specialty Hospital in brachio-basilic (BB) vascular access for hemodialysis.Methods: From January 2006 to December 2009, 31 patients with ESRD whose cephalic veins were thrombosed or impalpable or had previous unsuccessful vascular access procedures were referred to the Vascular

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
RADIATION ENHANCED MICRO CRACKING AND POROUS FORMATION IN DOPED GLASSY POLYMERS
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Glassy polymers like Poly Mathyel Metha Acrylate are usually classified as non-porous materials; they are almost considered as fully transparent. Thin samples of these materials reflect color changing followed by porous formation and consequently cracking when exposed to certain level of ?-irradiation. The more the dose is the higher the effect have been observed. The optical microscope and UV-VIS spectroscopy have clearly approved these consequences especially for doped polymers.

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Publication Date
Thu Feb 08 2024
Journal Name
Engineering, Technology &amp; Applied Science Research
Mitigating Reflection Cracking in Asphalt Concrete Overlays with ECC and Geotextile
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The rehabilitation of deteriorated pavements using Asphalt Concrete (AC) overlays consistently confronts the reflection cracking challenge, where inherent cracks and joints from an existing pavement layer are mirrored in the new overlay. To address this issue, the current study evaluates the effectiveness of Engineered Cementitious Composite (ECC) and geotextile fabric as mitigation strategies. ECC, characterized by its tensile ductility, fracture resistance, and high deformation capacity, was examined in interlayer thicknesses of 7, 12, and 17 mm. Additionally, the impact of geotextile fabric positioning at the base and at 1/3 depth of the AC specimen was explored. Utilizing the Overlay Testing Machine (OTM) for evaluations, the research d

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Publication Date
Sun Jan 01 2023
Journal Name
3rd International Conference On Smart Cities And Sustainable Planning
Power between potentiality and actuality in urban sustainability and urban resilience
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Publication Date
Thu Jan 14 2021
Journal Name
Natural Volatiles And Essential Oils
Relationship between Toxoplasma gondii Antibodies and Blood Group in University Students
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Background: Toxoplasma gondiiis an obligate intracellular protozoan that may infect nearly all warm-blooded animals, including humans. T gondiiis thought to infect one-third of the human population.The symptoms depending on the adequacy of the immune antiparasitic response. In humans, the main source of infection is through contact with the feces of infected cats, the final host in which the T. gondii completes its life cycle. Other source of infection occurs when drinking raw milk, ingestion of contaminated meat. Aim: This descriptive study estimated the seroprevalence and risk variables for Toxoplasma gondii infection forundergraduate students of a college of Pharmacy who were studying at University of Baghdad. The frequency rate ofToxopl

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Mobile position estimation using artificial neural network in CDMA cellular systems
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Using the Neural network as a type of associative memory will be introduced in this paper through the problem of mobile position estimation where mobile estimate its location depending on the signal strength reach to it from several around base stations where the neural network can be implemented inside the mobile. Traditional methods of time of arrival (TOA) and received signal strength (RSS) are used and compared with two analytical methods, optimal positioning method and average positioning method. The data that are used for training are ideal since they can be obtained based on geometry of CDMA cell topology. The test of the two methods TOA and RSS take many cases through a nonlinear path that MS can move through that region. The result

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Publication Date
Fri Apr 01 2016
Journal Name
Swift Journal Of Social Sciences And Humanity
Difficulties encountered in translating Some legal texts from Arabic into English
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Translation is both a social and cultural phenomenon, it can neither exist outside a social community and it is within society, nor it can be viewed as a medium of cross-cultural fertilization. This paper aims to investigate the difficulties that a translator may face when dealing with legal texts such as marriage and divorce contracts. These difficulties can be classified according to the present paper into syntactic, semantic, and cultural. The syntactic difficulties include word order, syntactic arrangement, unusual sentence structure, the use of model verbs in English, and difference in legal system. As to the semantic difficulties, they involve lack of established terminology, finding functional and lexical equivalence, word for word t

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