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.

The goal of the study is to discover the best model for forecasting the exchange rate of the US dollar against the Iraqi dinar by analyzing time series using the Box Jenkis approach, which is one of the most significant subjects in the statistical sciences employed in the analysis. The exchange rate of the dollar is considered one of the most important determinants of the relative level of the health of the country's economy. It is considered the most watched, analyzed and manipulated measure by the government. There are factors affecting in determining the exchange rate, the most important of which are the amount of money, interest rate and local inflation global balance of payments. The data for the research that represents the exchange r

Logic in the philosophy of ethical behavior in business organizations

The present study includs the isolation and identification of Keratinophilic fungi in fresh water samples collected from Tigris river in Baghdad, Iraq. Samples were collected from different districts of Baghdad (Al-Rustumia, Madina Al-Teb, Al-Azamia, Al-Kadimia, Al-Dorha and Al-Kanah). The water samples were examined for keratinophilic fungi by the plating method culturing and Hair Baiting Technique. A total number of 18 genera are recorded, in which the Tigris water indicates an impressive diversity of fungi. A variety of fungal strains were isolated from river water, out of 814 fungal colonies, Aspergillus terrus (5.5%) was the most frequent species, followed by Asperg

The construction sector is considered an important and influential pivot in the national economy of any country.  Nations are working to develop this sector, receiving modern and developed techniques. So, this sector can be a carrier or a receiver of modern technologies. The cost of technology transfer between the international companies that sponsor this sector is a matter of great importance, especially since different factors affect the need for this advanced technology. The cost of technology transfer in construction is related to multiple factors presented by Knowledge, equipment, plant, hardware and software. The lack of distinguishing and evaluating the direct and indirect costs in the construction sector during

Due to the significance of hospital drinking water, a study was done to assess the water in three hospitals in Baghdad (Al-Yarmouk Teaching Hospital, Ibn Sina Hospital, and Ibn-Al-Nafis Hospital) for its nature and quality, compare it to other hospitals in terms of its physical, chemical, and bacterial specifications, and compare it to international standards. According to Iraqi standards from 2009 and WHO standards from 2011, Chemical factors were measured, which included pH, Total Dissolved Solids (TDS), and Calcium Ion (Ca+2). Reported readings are all within acceptable ranges for drinking water. In contrast, turbidity, total hardness (T.H.), chlorides (Cl-), magnesium (Mg+2), the number of aerobic plates (APC), total coliform (T

The fundamental problem in determining the role of television programs in broadcasting the culture of community for peace through studying almosamig kareem program by studying the topics addressed in this program. It is a descriptive study and it follows the approach survey method.  In this study, the spatial framework is limited to the program of almosamih kareem on YouTube, while the temporal framework is concerned with the episodes that are raised on YouTube from the second half of 2014 to 2015 of almosamih kareem program. The fundamental problem in determining the role of television programs in broadcasting the culture of community for peace through studying almosamig kareem program by studying the topics addressed in this

Background: To evaluate the bony supports of the teeth adjacent to the area of cleft in patient with unilateral cleft lip and palate and to compare these measurements with the measurements of the same teeth in non-cleft side by using CBCT. Materials and methods: The CBCT scans of 30 patients having cleft lip( unilateral) and palate(unilateral), were analyzed and the measurements of the alveolar bony support for teeth that are adjacent to the cleft area were measured with those teeth located on opposite side (non- clef) side. For each tooth, the measurements will taken for the distance between the( cementoenamel junction) (CEJ) and the bony crest (AC) at the( buccal area) was measured and the thickness of the buccal plate At zero, one, tw