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The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the common conceptual framework (FASB-IASB)
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The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors. The researcher has come to a set of conclusions, the most important of which, despite some of the shortcomings of the fair value, but it is the best available basis of measuring some elements of the financial statements, because the objectors did not provide any functional alternative to them, also the responses of the research sample showed that there is a statistically significance relationship between the application of the fair value and accounting information.

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Calculations of Signal to Noise Ratio (SNR) for Free Space Optical Communication Systems
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In this paper, we calculate and measure the SNR theoretically and experimental for digital full duplex optical communication systems for different ranges in free space, the system consists of transmitter and receiver in each side. The semiconductor laser (pointer) was used as a carrier wave in free space with the specification is 5mW power and 650nm wavelength. The type of optical detector was used a PIN with area 1mm2 and responsively 0.4A/W for this wavelength. The results show a high quality optical communication system for different range from (300-1300)m with different bit rat (60-140)kbit/sec is achieved with best values of the signal to noise ratio (SNR).

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Publication Date
Fri Apr 01 2011
Journal Name
Chinese Chemical Letters
Extraction of cobalt(II) from aqueous solution by N,N′-carbonyl difatty amides
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The development of economic and environmentally friendly extractants to recover cobalt metal is required due to the increasing demand for this metal. In this study, solvent extraction of Co(II) from aqueous solution using a mixture of N,N0-carbonyl difatty amides (CDFAs) synthesised from palm oil as the extractant was carried out. The effects of various parameters such as acid, contact time, extractant concentration, metal ion concentration and stripping agent and the separation of Co(II) from other metal ions such as Fe(II), Ni(II), Zn(III) and Cd(II) were investigated. It was found that the extraction of Co(II) into the organic phase involved the formation of 1:1 complexes. Co(II) was successfully separated from commonly associated metal

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Publication Date
Mon Sep 04 2017
Journal Name
International Journal Of Environmental Science And Technology
A review of permeable reactive barrier as passive sustainable technology for groundwater remediation
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Publication Date
Wed May 01 2019
Journal Name
Optik
Ag2S/ZnO Nanorods Composite Photoelectrode Prepared by Hydrothermal Method: Influence of Growth Temperature
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Publication Date
Sun Jan 01 2023
Journal Name
Brazilian Dental Science
Wound healing effect of a one-week Aloe Vera mouthwash: a pilot study
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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Saudi society’s trends towards visiting museums and art galleries: منال بنت مرشد الحربي -حنان بنت يوسف الأحمد-مها بنت عبد الله السنان
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The aim of the research is to identify the trends of Saudi society towards visiting art galleries and museums in light of economic and social transformations after the implementation of the 2030 vision plans. The importance of the research is to track the reasons behind the reluctance of members of society to visit such cultural institutions, and to plan proposals and recommendations for how to attract members of society and motivate them. This research followed the descriptive approach, and the study sample reached 103 members of the Saudi community. several research tools were used in this research such as questionnaire, personal interviews in addition to the researcher notes. The results concluded that the art galleries attract the ap

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Thermal Analysis And Calorimetry
Heat transfer and fluid flow characteristics over a backward-facing step (BFS) containing square-rectangular ribs integrated as forward-facing steps (FFS)
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Publication Date
Mon Sep 23 2024
Journal Name
European Journal Of Orthodontics
Poly-Ether-Ether-Ketone versus dead-soft coaxial bonded retainers: a randomized clinical trial. Part 2: periodontal health and microbial biofilm assessment
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Abstract<sec> <title>Background

Retainers have the potential to detrimentally impact periodontal health and contribute to tooth decay.

Objectives

To investigate periodontal health and bacterial biofilm related to Poly-Ether-Ether-Ketone (PEEK) fixed retainers as compared to Dead-soft coaxial fixed retainer (DSC).

Trial design

A two-arm parallel groups single-centre randomized c

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Preparation of Light Fuel Fractions from Heavy Vacuum Gas Oil by Thermal Cracking Reaction
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This work deals with thermal cracking of heavy vacuum gas oil which produced from the top of vacuum distillation unit at Al- DURA refinery, by continuous process. An experimental laboratory plant scale was constructed in laboratories of chemical engineering department, Al-Nahrain University and Baghdad University. The thermal cracking process was carried out at temperature ranges between 460-560oC and atmospheric pressure with liquid hourly space velocity (LHSV) equal to 15hr-1.The liquid product from thermal cracking unit was distilled by atmospheric distillation device according to ASTM D-86 in order to achieve two fractions, below 220oC as a gasoline fraction and above 220oC as light cycle o

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Performance Comparison of Different Advanced Control Schemes for Glucose Level Control under Disturbing Meal
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Abstract

In this work, diabetic glucose concentration level control under disturbing meal has been controlled using two set of advanced controllers. The first set is sliding mode controllers (classical and integral) and the second set is represented by optimal LQR controllers (classical and Min-, ax). Due to their characteristic features of disturbance rejection, both integral sliding mode controller and LQR Minmax controller are dedicated here for comparison. The Bergman minimal mathematical model was used to represent the dynamic behavior of a diabetic patient’s blood glucose concentration to the insulin injection. Simulations based on Matlab/Simulink, were performed to verify the performance of each controll

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