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.
Pumping a BBO crystal by a violet diode laser with a wavelength of (405 nm) output power of (24 mW) and a line width of (3nm) was employed to generate entangled photons with a wavelength of 810 nm by achieving type II phase matching conditions.The coincidence count rate obtained in this experiment was in the range of (18000) counts/s. Two BBO crystals with different thicknesses of (4 mm and 2 mm) were tested, where maximum count rates of about (18000) counts/s was obtained with a (5*5*2) mm BBO crystal where the short coherence time for the pumping source was tolerated by using shorter BBO crystals. Also, the effect of compensating crystal on the walk-off effect was studied. The coincidence count rates were increased by using these crystal
... Show More(28)Bacterial local isolates of Bacillus sp. were obtained from soil samples. Isolates were tested for thermostable alpha- amylase production on solid media; fifteen isolates were able to develop clear zone around the bacterial growth after floating the plates with iodine reagent (Lugol's solution). There were further tested in submerged culture which led to selection of Bacillus sp. H14since it was the most efficient .Microbial and biochemical tests showed that the local isolate Bacillus sp.H14was refered to the species B.licheniformis that signed as H14 was refered to the species B.licheniformis H14 .,To get ahigher yield of alpha – amylase(48.70unit/mg protein) production from the local isolate B.licheniformis H14 . This study used
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The current work discusses the removal of brilliant dyes. These dyes were Brilliant Cresyl Blue (BCB) and Brilliant Green (BG) by the use of poly acrylic acid hydrogel beads (PAA). We examined the adsorption isotherms and found that the factors preferring it are temperature and salt, shaking effects, wet PAA, (BCB) and (BG) follows Freundlich equation more than other equations. Based on the results, there is a positive correlation between adsorption of dyes (BCB and BG) and temperature (Endothermic process). We calculated the thermodynamic functions (ΔG, ΔS, and ΔH). The ion strength effects on the adsorptions at (20 °C) increased adsorption if the salt concentrations is high. We treated the kinetics outcomes based on Lagergren Equation
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Zerumbone (ZER), a natural compound has been extracted from Zingiber zerumbet with known pharmacological activities. The aim was to determine the anti-human Burkitt’s lymphoma (Raji) cell effect of ZER. The 3-(4,5-dimethylthiazol-2-yl)-2,5,-diphenyltetrazolium bromide (MTT) assay was used to determine cytotoxic effect while the Annexin-V-fluorescein isothiocyanate/propidium iodide-PI flow cytometric assays was used to determine apoptotic effect of ZER on the human Burkitt’s lymphoma (Raji) cell (ATCC CCL-86) cell line. The expressions of Bax, Bcl-2, and c-Myc genes were determined via real-time PCR. ZER suppressed the proliferation of Raji cells with a 48 h IC50 value of 5.1 μg/mL. Treated Raji cells also underwen
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The possibility of using zero-valent iron as permeable reactive barrier in removing lead from a contaminated groundwater was investigated. In the batch tests, the effects of many parameters such as contact time between adsorbate and adsorbent (0-240 min), initial pH of the solution (4-8), sorbent dosage (1-12 g/100 mL), initial metal concentration (50-250 mg/L), and agitation speed
(0-250 rpm) were studied. The results proved that the best values of these parameters achieve the maximum removal efficiency of Pb+2 (=97%) were 2 hr, 5, 5 g/100 mL, 50 mg/L and 200 rpm respectively. The sorption data of Pb+2 ions on the zero-valent iron have been performed well by Langmuir isotherm model in compared with Freundlich model under the studied
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The presence of hydrocarbons in the soil is considered one of the main problems of pollution. In our current study, eight samples isolated from soil saturated with hydrocarbons were taken from different areas of Baghdad, Iraq. In this study, 5 isolates belonging to Pseudomonas aeruginosa by 99%, 4 isolates to Klebsiella pneumoniae by 98%, and 3 isolates to Enterobacter hormaechei by 97% were diagnosed in different ways. A molecular examination was also conducted by 16sRNA. We recorded P. aeruginosa, K. Pneumoniae and E. hormaechei as new local isolates in NCBI. In addition, a comparison was made between our isolates and the global isolates to determine the degree of convergence in the evolutionary line. The genes alkB and nahAc7 were diagno
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