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 chosen method statements additional to financial statements, the statement of the reasons for the interest at fair value and the appropriateness of fair value in the decision-making, research found that the fair value of one of the measures most appropriate to take decisions and also that the principle of historical cost is the measure most reliable but it is not appropriate to take decisions because of information that The events provided by the principle of the past, so the information from those historic events.
A land magnetic survey was carried out along regional profile, which is located at the north part of the Iraqi western desert. It starts from al –Qaam City (at north) toward Rutba City (at south) with a total length of 238km. The survey was carried out along the paved road between the two cities, About 113 measuring points were done with inter-station distance of 2 km (for 198 km) and 2 to 5km (for 40km). Two proton magnetometers were used in this survey. One of them is used for base station monitoring, which was fixed as of Salah Aldin field (Akkas). Its readings were used for diurnal corrections. All magnetic measurements were corrected for normal and topographic corrections. The readings were reduced to a certain base level. The resu
... Show MoreAbiotic stress-induced genes may lead to understand the response of plants and adaptability to salinity and drought stresses. Differential display reverse transcriptase – polymerase chain reaction (DDRT-PCR) was used to investigate the differences in gene expression between drought- and salinity-stressed plantlets of Ruta graveolens. Direct and stepwise exposures to drought- or salt-responsive genes were screened in R. graveolens plantlets using the DDRT technique. Gene expression was investigated both in the control and in the salt or drought-stressed plantlets and differential banding patterns with different molecular sizes were observed using the primers OPA-01 (646,770 and 983 pb), OPA-08 (593 and 988 pb), OPA-11 (674 and 831 pb
... Show MoreBackground: The protective roles of vitamin C and total proteins in gingival inflammation were reported by several studies. The aim of this study was to measure the concentration of salivary vitamin C, total protein and their relation to gingival health among dental students. Materials and methods: The sample consisted of 67 dental students (33 males and 34 females) from College of Dentistry, University of Baghdad. Sillness and Löe (1964) was used for recording of dental plaque, while the gingival index (GI) was measured according to Löe and Sillness criteria (1963). Stimulated salivary samples were collected and chemically analyzed in Poisoning Center/Surgical Specialty Hospital by using colorimetric method to measure the salivary v
... Show MoreBackground: Pregnancy is a physiological condition that affects the general and oral health.It is also associated with an increase in oxidative stress, which may presispose to oral diseases including dental caries. Aim of the study: This study aimed to measure salivary protein carbonyl, glutathione peroxidase and selenium levels of women who are pregnant and their association with dental caries in comparison to non-pregnant women, and to find out the mostly affected biomarker of oxidative stress during pregnancy. Subjects, materials and methods: A cross-sectional research was performed for a samples of 30 pregnant and 30 non-pregnant women who were chosen from city of Baghdad's Primary Healthcare Centers. Both groups aged 25-30 years. In
... Show MoreDeep drawing process to produce square cup is very complex process due to a lot of process parameters which control on this process, therefore associated with it many of defects such as earing, wrinkling and fracture. Study of the effect of some process parameters to determine the values of these parameters which give the best result, the distributions for the thickness and depths of the cup were used to estimate the effect of the parameters on the cup numerically, in addition to experimental verification just to the conditions which give the best numerical predictions in order to reduce the time, efforts and costs for producing square cup with less defects experimentally is the aim of this study. The numerical analysis is used to study
... Show MoreThe early childhood stage, which is usually described as establishing the development and growth of most of the child’s mental, psychological, moral, and physical abilities, so scientists and researchers have been interested in the growth and upbringing of the child, especially for the specified period between (6 until the age of 11) due to the importance of education in this stage. The age stage in terms of developing the child’s senses and experiences, because he is by nature inclined to play and draw in his instinctive activity, according to which his natural responses to stimuli and his contemplation of what surrounds him change. Since drawing plays an important role in raising a child from an emotional and intellectual point of vie
... Show MoreAnalysis the economic and financial phenomena and other requires to build the appropriate model, which represents the causal relations between factors. The operation building of the model depends on Imaging conditions and factors surrounding an in mathematical formula and the Researchers target to build that formula appropriately. Classical linear regression models are an important statistical tool, but used in a limited way, where is assumed that the relationship between the variables illustrations and response variables identifiable. To expand the representation of relationships between variables that represent the phenomenon under discussion we used Varying Coefficient Models
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