The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

ABSTRACT Background: This study aimed to study the effect of some acidic drinks (Vinegars and fresh Orange juice) and energy drinks (Red bull) on surface roughness of three types of bulkfill composite materials: Filtek posterior bulkfill (3M), Sonicfill (Kerr) and Filtek p60 (3M). Materials and Methods: Total number of 120 samples are prepared by using a mold of (12mm diameter and 3mm height), which were divided into three groups forty samples for each group: Group A: Filtek bulkfill posterior composite (3M), Group B: Sonicfill composite (Kerr), Group C: Filtek P60 (3 M) which then divided into four sub- groups (n=10) (1) samples were kept in distilled water as a control group (2) samples were immersed in Redbull (3) samples were immersed

The skill scale in most of sport activity monitoring a lot of dynamic behaviours conducted with playing situations that help the excerpt's in sport field to evaluate and put right solutions ,soccer one of games that studies in third stage in college and take skills ,dribbling , passing, shooting these skills helps to execute the plans in game ,the researchers notice that there is no test measure the skills of the game in the beginning of the first semester especially in the method of soccer in physical education college and the problem of the research were by answering the question that is there test connect between one or more that one of skill to measure the ability of students to execute the plans in soccer and the conclusion was the bui

In this article, the nonlinear problem of Jeffery-Hamel flow has been solved analytically and numerically by using reliable iterative and numerical methods. The approximate solutions obtained by using the Daftardar-Jafari method namely (DJM), Temimi-Ansari method namely (TAM) and Banach contraction method namely (BCM). The obtained solutions are discussed numerically, in comparison with other numerical solutions obtained from the fourth order Runge-Kutta (RK4), Euler and previous analytic methods available in literature. In addition, the convergence of the proposed methods is given based on the Banach fixed point theorem. The results reveal that the presented methods are reliable, effective and applicable to solve other nonlinear problems.

CNC machines are widely used in production fields since they produce similar parts in a minimum time, at higher speed and with possibly minimum error. A control system is designed, implemented and tested to control the operation of a laboratory CNC milling machine having three axes that are moved by using a stepper motor attached to each axis. The control system includes two parts, hardware part and software part, the hardware part used a PC (works as controller) connected to the CNC machine through its parallel port by using designed interface circuit. The software part includes the algorithms needed to control the CNC. The sample needs to be machined is drawn by using one of the drawing software like AUTOCAD or 3D MAX and is saved in a we

Transport is a problem and one of the most important mathematical methods that help in making the right decision for the transfer of goods from sources of supply to demand centers and the lowest possible costs, In this research, the mathematical model of the three-dimensional transport problem in which the transport of goods is not homogeneous was constructed. The simplex programming method was used to solve the problem of transporting the three food products (rice, oil, paste) from warehouses to the student areas in Baghdad, This model proved its efficiency in reducing the total transport costs of the three products. After the model was solved in (Winqsb) program, the results showed that the total cost of transportation is (269,

In this paper, the process for finding an approximate solution of nonlinear three-dimensional (3D) Volterra type integral operator equation (N3D-VIOE) in R³ is introduced. The modelling of the majorant function (MF) with the modified Newton method (MNM) is employed to convert N3D-VIOE to the linear 3D Volterra type integral operator equation (L3D-VIOE). The method of trapezoidal rule (TR) and collocation points are utilized to determine the approximate solution of L3D-VIOE by dealing with the linear form of the algebraic system. The existence of the approximate solution and its uniqueness are proved, and illustrative examples are provided to show the accuracy and efficiency of the model.

Mathematical Subject Classificat

In this paper, the dynamical behavior of a three-dimensional fractional-order prey-predator model is investigated with Holling type III functional response and constant rate harvesting. It is assumed that the middle predator species consumes only the prey species, and the top predator species consumes only the middle predator species. We also prove the boundedness, the non-negativity, the uniqueness, and the existence of the solutions of the proposed model. Then, all possible equilibria are determined, and the dynamical behaviors of the proposed model around the equilibrium points are investigated. Finally, numerical simulations results are presented to confirm the theoretical results and to give a better understanding of the dynami