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.

Background: Cytomegalovirus (CMV) virus is a recognized important cause of congenital CMV infection which carries a significant risk for symptomatic disease and developmental defects in newborns. Its prevalence varies from place to other and time to time. This study is conducted to estimate its prevalence in Baghdad among infants suspected of having a congenital infection and to study the associated findings.   

 Subjects and Methods: The study was carried out in Al-Alwyia pediatrics teaching hospital. Data were collected, and blood samples were taken for infants suspected to have intrauterine infections over a period of one year, from 1 October 2019 to 1 October 2020.  Immunoglobulin M (IgM) tests for CMV w

Background: Oral lichen planus (OLP) is a relatively common chronic inflammatory muco-cutaneous disease classified among the potentially malignant lesions of oral mucosa. The aim of this study is to investigate and compare the expression of p53 and PCNA proteins in oral lichen planus and epithelial dysplasia cases. Materials and methods:Formalin-fixed and paraffin- embedded blocks of 21 lichen planusand 21 oral dysplasia cases were referred to immunohistochemical (IHC) analysis for anti p53 and anti PCNA monoclonal antibodies. Results: The results showed that positive nuclear staining for p53 was found in 11/21 (52.4%) cases of lichen planus and 17/21 (80.9%) cases of dysplasia. Positivity for PCNA was observed in 18/21(85.7%) of oral li

Background: Oral SCC is a complex malignancy where environmental factors, viral infections and genetic alterations most likely interact, and thus give rise to the malignant condition. The HSP70 play a direct role in apoptosis inhibition by aligning the improved integrity of a cell’s proteins with the improved chances of that particular cell’s survival.P21 gene produces p21 protein which is a potent cyclin-dependent kinase inhibitor that plays a significant role in carcinogenesis. The aims of the study were to evaluate and compare the immun-histochemical expression of the HSP70 and cell cycle protein p21in NOM, OED, and OSCC. Correlate both marker expressions with each other. Materials and methods: Forty six formalin-fixed, par

Resilient polymeric materials such as silicone elastomers are currently used for maxillofacial prostheses construction but the strength of these materials and their clinical performance need to be optimized with the addition of reinforcing fillers. This study investigates the effect of zirconia nanopowder addition on tear strength, tensile strength, elongation at break, Shore A hardness, surface roughness and cytotoxicity of VST-50 maxillofacial silicone. Silicone base was mixed with different amounts (1%, 2% and 3%) of zirconia nanopowder using a vacuum mixer. Silicone without filler was used as control for comparison. Scanning Electron Microscopy and Atomic Force Microscopy were utilized to assess the efficiency of high-shear vacuum mixin

The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45),  the researcher has distributed the forms to all members of the sample,  only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese

This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.

To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test

Purpose: As a result of the sudden and ill-considered trade openness of Iraq after 2003 to the countries of the world in general and the neighboring countries in particular, and in the absence of the necessary support for the national productive forces and the lack of effective standardization and quality control devices, this led to the exposure of most local products, especially agricultural ones, to decline and inability On the competition and thus dumping the Iraqi market, especially the agricultural products, with imported products, this study came to find out the effect that dumping has on the local production of chicken meat and the impact of that impact on the size of the food gap, and whether the results of the practica

The research stems from its goal of identifying the impact of visual management on the strategic acceleration of business organizations and the state of this effect through the knowledge embedding in the Iraqi oil companies. The oil sector was tested, represented by (3) oil companies, and a sample of (151) individuals who participated in activating the visual management, distributed in higher management levels. The research relied on the descriptiveanalytical approach and the questionnaire was a main tool for collecting data and information. The results showed that visual management positively affects strategic acceleration. Moreover, This effect is amplified by the mediating role played by Embedding Knowledge.