In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

Artificial Intelligence Algorithms have been used in recent years in many scientific fields. We suggest employing artificial TABU algorithm to find the best estimate of the semi-parametric regression function with measurement errors in the explanatory variables and the dependent variable, where measurement errors appear frequently in fields such as sport, chemistry, biological sciences, medicine, and epidemiological studies, rather than an exact measurement.

As a result of the exacerbation of the problem of water pollution, research was directed towards studying the treatment using ceramic membranes, which proved to be highly effective in treating all water sources. The research aims to study the possibility of preparing a new type of ceramic membranes from Syrian zeolite that was not previously used in this field. In this research, ceramic membranes were prepared from Syrian raw zeolite in several stages. Zeolite sample was characterized, grinded, mixed with boric acid, pressed to form desks, treated thermally according to experiment program, finally coated with silver nanoparticles. Specifications of prepared membranes were determined according to reference methods, effectiveness of prepar

Mixed-effects conditional logistic regression is evidently more effective in the study of qualitative differences in longitudinal pollution data as well as their implications on heterogeneous subgroups. This study seeks that conditional logistic regression is a robust evaluation method for environmental studies, thru the analysis of environment pollution as a function of oil production and environmental factors. Consequently, it has been established theoretically that the primary objective of model selection in this research is to identify the candidate model that is optimal for the conditional design. The candidate model should achieve generalizability, goodness-of-fit, parsimony and establish equilibrium between bias and variab

New compounds of amids [IV]a-e and Schiff bases [V]f-h derived from 2-amino-1,3,4-oxadiazoles [III] were synthesized and characterized by physical and spectraldata.2-Aamino-1,3,4-oxadiazoles was prepared by the action of bromine on acorresponding semicarbazide [II]( which was prepared by reaction of dialdehyde [I]with semicarbazide hydrochloride ) in the presence of sodium acetate , followed byan intramolecular cyclization . (PDF) Synthesis of New Amides and Schiff Bases derived From 2-Amino -1,3,4- Oxadiazole. Available from: https://www.researchgate.net/publication/326679206_Synthesis_of_New_Amides_and_Schiff_Bases_derived_From_2-Amino_-134-_Oxadiazole [accessed Nov 15 2023].

The present work involved two steps: the first step include Mannich reaction was carried out on 2- mercaptobenzimidazole using formaldehyde and different secondary amine or amide to gives the compounds(2-16). The secnd step include preparation of (Ethylbenzimidazoly-2-mercaptoacetate)(17) from the reaction of 2- mercaptobenzimidazole with ethylchloroacetate than prepared hydrazide derivative[18]from reaction of compound(17) with hydrazinehydrate. Followed Preparation of shiff bases(19-24) and there reaction with mercaptoacetic acid to give a new compounds containing thiazolidinderivetives(25-30).Structure confirmation of all prepared compound were proved using FTIR and element analysis (C.H.N.S) and mesurmentedmelting poi

Chloroacetamide derivatives (2a-g) have been prepared through reaction of chloroacetyl chloride(1) (which prepared by the reaction of chloroacetic acid with thionyl chloride) with primary aromatic amines and sulfa compounds to afford compounds (2a-g) which then reacted with p-hydroxy benzaldehyde via Williamson reaction to obtaine the new compounds 2-(4-formyl phenoxy)-N-aryl acetamide (3a-g). Finally , compounds (3a-g) will be use as a good synthon to prepare the Schiff bases represented by compounds 2-(4-aryliminophenoxy)-N-arylacetamide (4a-g). through , reaction with some primary aromatic amine. All the prepared compounds were investigated by the available physical and spectroscopic methods.

Nitrogen heterocycles are of a special interest because they constitute an important class of natural and non natural products, many of which exhibit useful biological activities.Among these nitrogen heterocycles are 1, 3, 4-thiadiazole containing compounds. The therapeutic effects of these derivatives have been well studied for a number of pathological conditions including inflammation, pain, or hypertension. Moreover, synthesis of thiadiazoles has attracted wide-spread attention due to their diverse applications as antibacterial, anticancer, antifungal anti-inflammatory and antidepressant agents.According to this information’s new derivatives of 1, 3, 4-thiadiazole were designed and synthesized and in the hope of having some act