The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

Background: The discriminative power of the classical WHO parameters in relation to male fertility is quite low, because they only address few aspects of sperm quality and function. This has led investigators to focus their attention on the male gamete and in particular its genome.Objective: To explore which of the sperm DNA damage parameters measured by comet assay are more reliable, and their relations with the standard semen parameters.Methods: Study was done on 40 infertile men selected from couples attending the Institute of Embryo Reasearch and Infertility Treatment at Al-Kadhimiya City/ Baghdad in the period between February 2009 and May 2009, with a history of infertility of ≥1 years; and 15 healthy volunteers of proven fertili

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

In this work, an enhanced Photonic Crystal Fiber (PCF) based on Surface Plasmon Resonance (SPR) sensor using a sided polished structure for the detection of toxic ions Arsenic in water was designed and implemented. The SPR curve can be obtained by polishing the side of the PCF after coating the Au film on the side of the polished area, the SPR curve can be obtained. The proposed sensor has a clear SPR effect, according to the findings of the experiments. The estimated signal to Noise Ratio (SNR), sensitivity (S), resolution (R), and Figures of merit (FOM) are approaching; the SNR is 0.0125, S is 11.11 μm/RIU, the resolution is 1.8x〖10〗^(-4), and the FOM is 13.88 for Single-mode Fiber- Photonic Crystal Fiber- single mode Fiber (SMF-P

The reaction of starting materials (L-asCl2):bis[O,O-2,3;O,O-5,6-(chloro(carboxylic) methylidene)]- -L-ascorbic acid] with glycine gives new product bis[O,O-2,3,O,O-5,6-(N,O-di carboxylic methylidene N-glycine)-L-ascorbic acid] (L-as-gly) which is isolated and characterized by, Mass spectrum UV-visible and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the (L-as-gly) with M+2; Co(II) Ni(II) Cu(II) and Zn(II) has been characterized by FT- IR , Uv-Visible , electrical conductivity, magnetic susceptibility methods and atomic absorption and molar ratio . The analysis showed that the ligand coordinate with metal ions through mono dentate carboxylic resulting in six-coordinated with Co(II) Ni(II) Cu(II) ions while with

The mixed ligand complexes of Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II) with alanine and 8-hydroxyqinoline (Oxine) were synthesized and characterized by FT-IR ,spectra electronic, flam-AAS] along with conductivity measurements , solubility , melting point, magnetic susceptipibility.The synthesized complexes were tested in vitro for antimicrobial activity. The results obtained indicated that some of these complexes are more active than with others.

Benign prostatic hyperplasia (BPH) is one of the most common disease and major cause of morbidity in elderly men which may lead to bladder outflow obstruction and lower urinary tract symptoms (LUTS). Although sex steroid hormones play fundamental roles in prostate growth, their clinical significance is not completely clear. In the present study we assessed whether serum hormones levels as markers of prostate disease. This study includes (40) patients with benign prostatic hypertrophy and (40) control group with age rang (41-79) and (42-71) years respectively. The following biochemical investigations have been studied: Testosterone, Estradiol (E2), and Prostatic Specific Antigen (PSA) levels using ELISA method which correlated with t