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 acad

Abstract:

     This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al-Kindy Teaching Hospital, and Al-Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree

The question of estimation took a great interest in some engineering, statistical applications, various applied, human sciences, the methods provided by it helped to identify and accurately the many random processes.

In this paper, methods were used through which the reliability function, risk function, and estimation of the distribution parameters were used, and the methods are (Moment Method, Maximum Likelihood Method), where an experimental study was conducted using a simulation method for the purpose of comparing the methods to show which of these methods are competent in practical application This is based on the observations generated from the Rayleigh logarithmic distribution (RL) with sample sizes

Chemical analysis for evaluation of Nigella sativa L. (black cumin) seeds showed a composition of Fat 39% ; Protein 28% ; Carbohydrate 21% ; Moisture 6% and Ash 4.5% . It was found that the black seed contains the following mineral element : Magnesium 0.26 gm /100gm seed ; Calcium 0.25 gm /100gm seed and Iron 25 ?g / gm /100gm seed ; zinc 4.51?g /gm /100gm seed and Copper 3.60 ?g /gm /100gm seed. The analysis also showed that mineral element I. e. ; lead ; Cobalt ; Nickel ; Chrom ; Cadmium and Aresenic are not present . It was found that the fat of the black seed contains the following fatty acids : Myristic 2.8%; Palmtic 16.6%; Stearic 0.8 % ; Oleic 13.79% ; Linoleic 64.2% and Arachidic 1.9% .

The present study was conducted to investigate the antimicrobial activity of the hot water and the hot ethanolic extracts of Thuja orientalis against some pathogenic microorganisms (Staphylococcus aureus, Pseudomonas aeruginosa, Eschericha coli, Proteus mirrablis, Salmonilla typhi, Klebsiella pneumoniae, Bacillus cereus, Bacillus subtilus, Acinobacter, Staphylococcus epidermidis and Candida albicans). Results showed that both the water and alcoholic extracts of this plant exert marked inhibitory effect against all the bacterial isolates and yeast and at different ratio, and it was shown that ethanolic extract was more effective in microbial inhibition than the water extract. Maximum inhibition (16 mm) was recorded against Staphylococcus aur

Background: Background : Patients with non-rheumatic atrial fibrillation have high risk of thromboembolism especially ischemic stroke usually arising from left atrial appendage .Transoesophageal echocardiography provides useful information for risk stratification in these patients as it detects thrombus in the left atrial or left atrial appendage. Objective : This study was conducted at Al-Kadhimiya Teaching Hospital to assess the prevalence of left atrial chamber thrombi in patients with chronic non-rheumatic atrial fibrillation using transoesophageal echocardiography and its clinical significance as well as to verify the superiority of transoesophageal over transthoracic echocardiography in the detection of these abnormalities. Type of

The determination hardness in water raised to rivers caused several problem in the validity of the water used depends on where determination ions concentration calcium and magnesium in salts carbonate and sulfate , this possibility of separation between of these ions and the resulting impact on concentration and determination the degree of hardness water and appreciation between the insolvent water quality . It study the effect of the impact of concentration magnesium ion in determination the quality of the water has turned out to be Mg concentration more than 60% of the total content of hardness is borderline in hardness effect the determination. Adopted in this research determination the ions in two method titration by EDTA solution and

Metoclopramide (MCP) ion selective electrodes based on metoclopramide-phosphotungstic acid (MCP-PT) ion pair complex in PVC matrix membrane were constructed. The plasticizers used were tri-butyl phosphate (TBP), di-octyl phenyl phosphonate (DOPP), di-butyl phthalate (DBPH), di-octyl phthalate (DOP), di-butyl phosphate (DBP), bis 2-ethyl hexyl phosphate (BEHP). The sensors based on TBP, DOPP, DBPH and DOP display a fast, stable and linear response with slopes 59.9, 57.7, 57.4, 55.3 mV/decade respectively at pH ranged 2-6. The linear concentration range between 1.0×10^-5 – 1.0×10^-2 M with detection limit 3.0×10^-6 and 4.0×10^-6 M for electrodes using TBP, DOPP and DBPH while e

Until recently, researchers have utilized and applied various techniques for intrusion detection system (IDS), including DNA encoding and clustering that are widely used for this purpose. In addition to the other two major techniques for detection are anomaly and misuse detection, where anomaly detection is done based on user behavior, while misuse detection is done based on known attacks signatures. However, both techniques have some drawbacks, such as a high false alarm rate. Therefore, hybrid IDS takes advantage of combining the strength of both techniques to overcome their limitations. In this paper, a hybrid IDS is proposed based on the DNA encoding and clustering method. The proposed DNA encoding is done based on the UNSW-NB15

Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a