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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
Thu Dec 11 2014
Journal Name
Sensors
Automatic Frequency Controller for Power Amplifiers Used in Bio-Implanted Applications: Issues and Challenges
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With the development of communication technologies, the use of wireless systems in biomedical implanted devices has become very useful. Bio-implantable devices are electronic devices which are used for treatment and monitoring brain implants, pacemakers, cochlear implants, retinal implants and so on. The inductive coupling link is used to transmit power and data between the primary and secondary sides of the biomedical implanted system, in which efficient power amplifier is very much needed to ensure the best data transmission rates and low power losses. However, the efficiency of the implanted devices depends on the circuit design, controller, load variation, changes of radio frequency coil’s mutual displacement and coupling coef

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Medical students’ attitudes concerning medical ethics courses in AL-Kindy medical college 2013-2014
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ABSTRACTBackground: In Medical ethics education, improving medical student’s attitudes toward respecting the right of patients is an essential task. The medical students’ attitude has been affected by social, educational and personality background factors.Objective: To investigate medical student’s attitudes regarding medical ethics courses.Method: The study was conducted in Al-Kindy College of Medicine on academic year (2013 -2014) for the period from January to September. A cross- sectional study design was adopted with a self- administered questionnaire form distributed to medical students in the 5th-6th under graduate grades. The questionnaire consisted of 31 items relevant to student’s opinion about attitudes concerning ethi

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Awareness Regarding Diabetes Risk Factors, Prevention and Management among Community Members in Diyala/Baqubah
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Background: Background: Diabetes mellitus is a life-threatening disease. Global prevalence of diabetes mellitus is increasing rapidly providing a worrying indication and major threat to global health unless interventions are created through community awareness and knowledge regarding different aspect of DM.

Aims: To assess the level of awareness regarding diabetes risk factors, prevention and management among community members in Baqubah city and to identify any association between awareness level and some variables.

Methods: Across sectional study was carried out from the 1st of January - 30th of November 2019 in all primary health care centers (six centers) in center of Baqubah city. A convenien

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Research In Medical Sciences
Procalcitonin levels and other biochemical parameters in patients with or without diabetic foot complications
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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Oral cleanness and periodontal health status among coffee-shop workers in Najaf city / Iraq
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Background: Water-pipe can be defined as a single or multi stemmed device that used to vaporize and smoke flavored tobacco whose smoke is passed via water vase before inhalation. Water-pipe smokers are at risk of exposure to many toxic chemicals that are not filtered by water, as well as risk of infectious diseases when the mouth piece of the water-pipe is shared. This study was carried out to investigate the effect of water pipe on the oral health. Materials and Methods: Sixty persons were included in this study aged between 22 and 23 years. Forty persons were coffee shop workers for at least five years, half of them were water-pipe smokers (active smokers) and the other weren’t smokers (passive smoker), the last group was the co

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Publication Date
Thu Jan 01 2009
Journal Name
Arab Journal Of Gasteroenterology
Serum HCV-RNA levels in patients with chronic hepatitis C: correlation with histological features.
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Publication Date
Thu Dec 30 2021
Journal Name
Al-kindy College Medical Journal
Clients' Satisfaction with Immunization Services at Primary Health Care Centers in Baghdad, Al-Karkh
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Background: Client satisfaction with the immunization service is used to evaluate the quality of the admitted service and at the same time it affects the goodness of the health care outcome.

Objectives: This study assessed the satisfaction with immunization services offered to children and factors affecting this satisfaction.

Methods: Exit interviews for clients were conducted in Baghdad, Al-Karkh in a representative sample of primary health care centers to assess clients’ satisfaction with immunization services. Clients are companions of children encountered at study settings.

Results: Among the 253 respondent clients, 183 (72.3%) reflected satisfaction with the immunization

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Publication Date
Tue Apr 30 2024
Journal Name
Modern Sport
Decision-making and its relationship to some basic offensive skills in female students’ basketball
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هدفت الدراسة الى التعرف على درجة اتخاذ القرار وعلاقتها ببعض المهارات  الأساسية الهجومية بكرة السلة للطالبات ، اذ يعد اتخاذ القرار قدرة الفرد على التوصل لحل مشكلة اعتراضية أو موقف محير، وذلك باختيار حل من البدائل الموجودة أو المبتكرة، وهذا الاختيار يعتمد على المعلومات التي جمعها الفرد حول المشكلة وعلى القيم والعادات والخبرة والتعليم والمهارات الفردية وتمتاز لعبة كرة السلة بوجود الكثير من المواقف المتغ

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Inelastic magnetic electron scattering M1 form factors in Ca-48 (M3Y fitting parameters consideration)
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Inelastic magnetic electron scattering M1 at Ex =10.23 MeV form factors in Ca-48 have been investigated. The fp shell model space with four orbits and eight neutrons have been considered and FPD6 has been selected between 32 model space effective interactions to generates the model space vectors for the M1 transition with excitation energy Ex =10.23 MeV and for constructing OBDM. Discarded space (core and higher configuration orbits) has been included through the first order perturbation theory to couple the partice-hole pair of excitation in the calculation of the total M1 form factor and regarding the realistic interaction M3Y as a core polarization interaction with six sets of fitting parameters. Finally the theoretical calculations h

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Geological Journal
Geochemical Criteria for Discriminating Shallow and Deep Environments in Oligocene-Miocene Succession, Western Iraq
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The geochemical study of the Oligocene-Miocene succession Anah, Euphrates, and Fatha formations, western Iraq, was carried out to discriminate their depositional environments. Different major and trace patterns were observed between these formations. The major elements (Ca, Mg, Fe, Mn, K, and Na) and trace elements (Li, V, Cr, Co, Ni, Cu, Zn, Ga, Rb, Sr, Zr, Cs, Ba, Hf, W, Pb, Th, and U) are a function of the setting of the depositional environments. The reefal facies have lower concentrations of MgO, Li, Cr, Co, Ni, Ga, Rb, Zr, and Ba than marine and lagoonal facies but have higher concentrations of CaO, V, and Sr than it. Whereas dolomitic limestone facies are enriched V, and U while depletion in Li, Cr, Ni, Ga, Rb, Sr, Zr, Ba, an

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