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.

ملاحظات في قانون حماية المستهلك العراقي رقم 1 لسنة 2010

The optical absorption data of Hydrogenated Amorphous Silicon was analyzed using a Dunstan model of optical absorption in amorphous semiconductors. This model introduces disorder into the band-band absorption through a linear exponential distribution of local energy gaps, and it accounts for both the Urbach and Tauc regions of the optical absorption edge.Compared to other models of similar bases, such as the O’Leary and Guerra models, it is simpler to understand mathematically and has a physical meaning. The optical absorption data of Jackson et al and Maurer et al were successfully interpreted using Dunstan’s model. Useful physical parameters are extracted especially the band to the band energy gap , which is the energy gap in the a

This research estimates the effect of independent factors like filler  (3%, 6%, 9%, 11% weight fraction), normal load (5N, 10N, 15N), and time sliding (5,7 , 9 minutes) on wear behavior of unsaturated polyester resin reinforced with jute fiber and waste eggshell and, rice husk powder composites by utilizing a statistical approach. The specimens polymeric composite prepared from resin unsaturated polyester filled with (4% weight fraction) jute fiber, and (3%, 6%, 9%, 11% weight fraction) eggshell, and rice husk by utilizing (hand lay-up) molding. Dry sliding wear experiments were carried utilizing a standard (pin on disc test setup) following a well designed empirical schedule that depends on Taguchi’s experimental design L9 (MINIT

This study aims at re-transmit the spirit of the national democratic project of Iraq post of the chaos left by the Daesh terrorist group stage(The Islamic State of Iraq and Syria, ISIS) , Which controlled large parts of Iraq, and had an adverse effect on the political scene in Iraq, inspired everyone that there are deficiencies in the political, economic, religious and ethnic structure of the Iraqi people in non-response to democratic thought.The researcher relied on the hypothesis that " the requirements of building a democratic project are based on the need to provide the requirements ranging from two interrelated aspects, like the institutional aspect and the aspect that related to the general and necessary requirements for the establ

This manuscript presents several applications for solving special kinds of ordinary and partial differential equations using iteration methods such as Adomian decomposition method (ADM), Variation iterative method (VIM) and Taylor series method. These methods can be applied as well as to solve nonperturbed problems and 3rd order parabolic PDEs with variable coefficient. Moreover, we compare the results using ADM, VIM and Taylor series method. These methods are a commination of the two initial conditions.

Original Research Paper Mathematics 1-Introduction : In the light of the progress and rapid development of the applications of research in applications fields, the need to rely on scientific tools and cleaner for data processing has become a prominent role in the resolution of decisions in industrial and service institutions according to the real need of these methods to make them scientific methods to solve the problem Making decisions for the purpose of making the departments succeed in performing their planning and executive tasks. Therefore, we found it necessary to know the transport model in general and to use statistical methods to reach the optimal solution with the lowest possible costs in particular. And you know The Transportatio

Today, urban Stormwater management is one of the main concerns of municipalities and stakeholders. Drought and water scarcity made rainwater harvesting one of the main steps toward climate change adaptation. Due to the deterioration of the quality of urban runoff and the increase of impermeable urban land use, the treatment of urban runoff is essential. Best Management Practice (BMP) and Low Impact Development (LID) approaches are necessary to combat climate change consequences by improving the quantity and quality of water resources. The application of Bioswales along urban streets and roadways can reduce the stress on water resources, recharge groundwater and prevent groundwater pollution. While Sulaymaniyah City has a

Residential complexes have witnessed a great demand in most countries worldwide, as they are one of the main infrastructure elements, in addition to achieving a developed urban landscape. However, complex residential projects in developing countries face various factors that could be improved in their implementation, especially in Iraq. Sixty-two experts in residential complex projects were interviewed and surveyed to verify these projects' failure factors,. Fifty-one factors were the main failure factors, divided into four main components (leadership, management system, external forces, and project resources). The Relatively Important Index (RII) is used to determine the relative importance factors and obtain the top tw