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.
Genome sequencing has significantly improved the understanding of HIV and AIDS through accurate data on viral transmission, evolution and anti-therapeutic processes. Deep learning algorithms, like the Fined-Tuned Gradient Descent Fused Multi-Kernal Convolutional Neural Network (FGD-MCNN), can predict strain behaviour and evaluate complex patterns. Using genotypic-phenotypic data obtained from the Stanford University HIV Drug Resistance Database, the FGD-MCNN created three files covering various antiretroviral medications for HIV predictions and drug resistance. These files include PIs, NRTIs and NNRTIs. FGD-MCNNs classify genetic sequences as vulnerable or resistant to antiretroviral drugs by analyzing chromosomal information and id
... Show MoreTwo nanocomposite corrosion inhibitors were synthesized from Aloe vera extract: one incorporating sodium thiosulfate and the other silver nitrate. Both nanocomposites were subjected to structural characterization using atomic force microscopy (AFM), which revealed distinct morphological features. The sodium thiosulfate-based nanocomposite exhibited uniform and well-dispersed nanoparticles with an average size of 47.51 nm, suggesting a stable and homogeneous distribution. In contrast, the silver nitrate-based nanocomposite displayed slightly larger particles with an average diameter of 58.34 nm, indicating a tendency toward moderate aggregation. The corrosion inhibition performance of these nanocomposites for carbon steel (CS1137) was invest
... Show MoreTwo nanocomposite corrosion inhibitors were synthesized from Aloe vera extract: one incorporating sodium thiosulfate and the other silver nitrate. Both nanocomposites were subjected to structural characterization using atomic force microscopy (AFM), which revealed distinct morphological features. The sodium thiosulfate-based nanocomposite exhibited uniform and well-dispersed nanoparticles with an average size of 47.51 nm, suggesting a stable and homogeneous distribution. In contrast, the silver nitrate-based nanocomposite displayed slightly larger particles with an average diameter of 58.34 nm, indicating a tendency toward moderate aggregation. The corrosion inhibition performance of these nanocomposites for carbon steel (CS1137) was invest
... Show MoreMaximum values of one particle radial electronic density distribution has been calculated by using Hartree-Fock (HF)wave function with data published by[A. Sarsa et al. Atomic Data and Nuclear Data Tables 88 (2004) 163–202] for K and L shells for some Be-like ions. The Results confirm that there is a linear behavior restricted the increasing of maximum points of one particle radial electronic density distribution for K and L shells throughout some Be-like ions. This linear behavior can be described by using the nth term formula of arithmetic sequence, that can be used to calculate the maximum radial electronic density distribution for any ion within Be like ions for Z<20.
The background subtraction is a leading technique adopted for detecting the moving objects in video surveillance systems. Various background subtraction models have been applied to tackle different challenges in many surveillance environments. In this paper, we propose a model of pixel-based color-histogram and Fuzzy C-means (FCM) to obtain the background model using cosine similarity (CS) to measure the closeness between the current pixel and the background model and eventually determine the background and foreground pixel according to a tuned threshold. The performance of this model is benchmarked on CDnet2014 dynamic scenes dataset using statistical metrics. The results show a better performance against the state-of the art
... Show MoreBackground: In advanced diabetes mellitus, serum levels of the most hormones are altered due to several interplaying mechanisms. Objective: To assess the relation of serum leptin and lipid profile in type 2 diabetic nephropathy. Patients and Method: Serum leptin levels and its relation to lipid profile were estimated in 62 patients with type 2 diabetic nephropathy attending the National Diabetes Center in Al- Mustansiriya University, and (26) healthy individuals considered as control group. The diabetic patients were classified into three groups, (24) pathients with normoalbuminuria (21) patients with microalbuminuria and (17) patients with macroalbuminuria. Fasting plasma glucose, serum creatinine, Hb A1c %, lipid profile (Total c
... Show MoreAnemia in pregnancy can considerably elevate the maternal mortality risk and can negatively distress the development of fetus.
To assess the association between neonatal outcomes and maternal anemia (MA) among pregnant women (PW).
The present work is a clinical prospective one performed at Al-Elwiya Maternity
يحاول البحث دراسة رواية الكاتب الاميركي جوزيف هيلر التي تحمل عنوان "كاتش 22" (1961). وفي تفحص دقيق لمحتويات الرواية نجد ان تركيزها الرئيس هو المشاعر المناهضة للروح العسكرية. ويقدم البحث شخصيات مختلفة في الرواية ويحاول ان يعكس من خلالها المشاعر المناهضة للروح العسكرية. وان البحث ناقش ايضاً تأثيرات التصرفات الخاصة والاحداث الرئيسة التي حدثت في القوة الجوية الاميركية. وتدور القصة بشكل رئيس حول بعض رجال القوة ال
... Show More