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

In this rescrch,new mixed ligand Schiff base complexes of Mn(II),Co(II),Ni(II),Cu(II), Cd(II), and Hg(II) are formulated from the Schiff base( L)resulting from  o-phathalaldehyde(o-PA) with p-nitroaniline(p-NA)as a primary ligand and anthranilic acid as a subordinate ligand. Diagnosis of prepared Ligand and its complexes is done by spectral methods mass spectrometer;1H -NMR for ligand Schiff base FTIR, UV-Vis, molar conductance, elemental microanalyses, atomic absoption and magnetic susceptibility. The analytical studies for the all new complexes have shown octahedral geometries. The study of organicperformance  of ligand Schiff base and its complexes show various activity agansit four type of bactria two gram (+) and two gram (-) .

This study aimed to compare lysyl oxidase-1 level in diabetic patients with and without renal dysfunction, that LOX-1 may be an indicator for the early stage of diabetic nephropathy (DN). In addition to finding it is a relationship with kidney functions in Iraqi diabetic patients with and without renal dysfunction. Blood was obtained from 25 healthy individuals as a control group (G1), 25 diabetic patients with renal dysfunction, and 25 diabetic patients without renal dysfunction. Age range 40-60 years for all subjects. BMI (25-27) Kg/m2 . The serum was used for the analysis of LOX-1, FBG, urea, creatinine and uric acid. Whole blood is used for the determination of HbA1C. Results of FBG and HbA1C revealed a significant increase in G2 and G

Abstract: Coriandrum sativum leaves are used in folk medicine to treat several diseases such as digestive system disorder, diabetes, and hyperlipidemia. This study was designed to investigate the effect of aqueous extract of Coriandrum sativum on the structure and function of kidney, 30 males of white Swiss mice Mus musculus were divided randomly to three groups with 10 mice in each group. Animals of first group (control group) had been given orally 0.1 ml of tap water, animals in the second group had been treated orally with 0.1 of single dose (125 mg/Kg b. w./day) of C. sativum leaves extract and animals in the third group has been treated orally with 0.1 ml (250mg/Kg. b. w./day) of the same extract for 30 days. At the end of experiment,

In this paper the effect of engagement length, number of teeth, amount of applied load, wave propagation time, number of cycles, and initial crack length on the principal stress distribution, velocity of crack propagation, and cyclic crack growth rate in a spline coupling subjected to cyclic torsional impact have been investigated analytically and experimentally. It was found that the stresses induced due to cyclic impact loading are higher than the stresses induced due to impact loading with high percentage depends on the number of cycles and total loading time. Also increasing the engagement length and the number of teeth reduces the principal stresses (40%) and
(25%) respectively for increasing the engagement length from (0.15 to 0

Single Point Incremental Forming (SPIF) is a forming technique of sheet material based on layered manufacturing principles. The sheet part is locally deformed through horizontal slices. The moving locus of forming tool (called as toolpath) in these slices constructed to the finished part was performed by the CNC technology. The toolpath was created directly from CAD model of final product. The forming tool is a Ball-end forming tool, which was moved along the toolpath while the edges of sheet material were clamped rigidly on fixture.

This paper presented an investigation study of thinning distribution of a conical shapes carried out by incremental forming and the validation of finite element method to evaluate the limits of the p

The mixed-spin ferrimagnetic Ising system consists of two-dimensional sublattices A and B with spin values and respectively .By used the mean-field approximation MFA of Ising model to find magnetism( ).In order to determined the best stabile magnetism , Gibbs free energy employ a variational method based on the Bogoliubov inequality .The ground-state (Phase diagram) structure of our system can easily be determined at , we find six phases with different spins values depend on the effect of a single-ion anisotropies .these lead to determined the second , first orders transition ,and the tricritical points as well as the compensation phenomenon .

In this paper ,six new mixed metal ligand complexes are reported with Cephalexin (Ceph.H)as a primary ligand and Dimethylglyoxime (DMG) as secondary ligand with metal Chloride [MCl2 .nH2O. M=Mn(II),Co(II),Cu(II),Ni(II) and Zn(II),n=0-6] ,CrCl3.6H2O.The complexes are of (1:1:1)(Metal:Ligand: Ligand) Stoichiometry.The structures of these complexes are confirmed by using FT-IR and UV- electronic spectroscopies, magnetic moments, melting points, molar conductivity measurements and the metal % analysis revealed that the complexes analyze indicates a four coordinated as (A)=[M(HDMG) (Ceph)] .M=[Ni(II)and Zn(II).Six coordinated as (B) = K2[M(DMG)(CePh)(H2O)]. M= Mn (II),Co(II) and Cu(II) and (C)=[Cr(DMG)(Ceph)]Cl2. Interestingly, the in-vitro anti

Finite element modeling of transient temperature distribution is used to understand physical phenomena occurring during the dwell (penetration) phase and moving of welding tool in friction stir welding (FSW) of 5mm plate made of 7020-T53 aluminum alloy at 1400rpm and 40mm/min.
Thermocouples are used in locations near to the pin and under shoulder surface to study the welding tool penetration in the workpiece in advance and retreate sides along welding line in three positions (penetrate (start welding) , mid, pullout (end welding)).
Numerical results of ANSYS 12.0 package are compared to experimental data including axial load measurements at different tool rotational speeds (710rpm.900rpm.1120rpm and 1400rpm) Based on the experiment