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.
Polyphenol oxidase (PPO) is an enzyme containing copper, presents in various fruits and vegetables. It is responsible for the browning reactions when the cells are damaged during handling. The best conditions for extraction of polyphenol oxidase from banana peel was by using an extraction buffer containing phosphate buffer (0.05 M, pH 7), 0.01 M ascorbic acid and 0.5% polyethylene glycol, with extraction ratio 1:4 (w:v) for one minute by using blender. The enzyme activity was measured spectrophotometrically at 425 nm. PPO was studied to prevent the browning of banana peel which results in the loss of their marketability. The aim of this study was to determine the optimum conditions for polyphenol oxidase extraction from banana peel.
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Background: Recurrent aphthous ulcer is a chronic inflammatory disease of the oral mucosa. Substance P has activity in the inflammatory response. Transforming growth factor beta (TGF-β) as immune-modulators regulates the immune response and has anti-inflammatory, pro-inflammatory effects. Pistacia lentiscus (mastic) of Anacardiaceae family have pharmacological activities like anti-inflammatory, antioxidant, and used in treatment of wound and repair. The aim of this study is to find the safety and efficacy of a new product mastic orabase; experimentally and clinically. Methods: This research studied two parts: first; experimentally for assessment of mastic orabase effects on rabbit dermal irritation, efficacy of mastic orabase on the indu
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An investigation was conducted to study the concentration of hydrogen peroxide by vacuum distillation. The effect of the process variables (such as vacuum pressure, reflux ratio, time of distillation, and packing height of the column used in the distillation process) on the concentration of hydrogen peroxide were investigated. During the third stage of distillation (95 wt.%) concentration was obtained.
Box-Wilson central composite rotatable design is used to design the experimental work for the mentioned variables. It was found that the concentration of hydrogen peroxide increases with Increasing vacuum pressure, decreasing reflux ratio, increasing the time of distillation and increasing the packing height.
The second ord
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The development of microcontroller is used in monitoring and data acquisition recently. This development has born various architectures for spreading and interfacing the microcontroller in network environment. Some of existing architecture suffers from redundant in resources, extra processing, high cost and delay in response. This paper presents flexible concise architecture for building distributed microcontroller networked system. The system consists of only one server, works through the internet, and a set of microcontrollers distributed in different sites. Each microcontroller is connected through the Ethernet to the internet. In this system the client requesting data from certain side is accomplished through just one server that is in
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Background: Practicing self-medication is common and a worrisome issue because of irrational drug use. This study aimed to evaluate self-medication knowledge and views among the final year pharmacy students in Iraq. Methods: A cross-sectional descriptive study was conducted from December 2018 to January 2019. A pre-validated and self-administered questionnaire was recruited to survey pharmacy students at the University of Baghdad and Al-Rafedain University College. The Statistical Package for the Social Sciences version 20 (SPSS v. 20) software used to save and analyze the data. Results expressed as numbers and percentages. Results: A total of 344 students (response rate: 94.24%) with a mean age of 22.10 years includ
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Alzheimer’s disease (AD) is an age-related progressive and neurodegenerative disorder, which is characterized by loss of memory and cognitive decline. It is the main cause of disability among older people. The rapid increase in the number of people living with AD and other forms of dementia due to the aging population represents a major challenge to health and social care systems worldwide. Degeneration of brain cells due to AD starts many years before the clinical manifestations become clear. Early diagnosis of AD will contribute to the development of effective treatments that could slow, stop, or prevent significant cognitive decline. Consequently, early diagnosis of AD may also be valuable in detecting patients with dementia who have n
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Been Antkhav three isolates of soil classified as follows: Bacillus G3 consists of spores, G12, G27 led Pal NTG treatment to kill part of the cells of the three isolates varying degrees treatment also led to mutations urged resistance to streptomycin and rifampicin and double mutations