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Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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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.

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Publication Date
Tue Sep 04 2007
Journal Name
Nahrainuniversity
MASS TRANSFER OF NAPHTHALENE FROM AN IMMERSED SURFACE TO A SAND-AIR FLUIDIZED BED
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Fluidization process is widely used by a great assortment of industries worldwide and represents a trillion dollar industry [6]. They are currently used in separation, classification, drying and mixing of particles, chemical reactions and regeneration processes; one of these processes is the mass transfer from an immersed surface to a gas fluidized bed

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using Genetic Algorithm to Estimate the Parameters of the Gumbel Distribution Function by Simulation
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In this research, the focus was on estimating the parameters on (min- Gumbel distribution), using the maximum likelihood method and the Bayes method. The genetic algorithmmethod was employed in estimating the parameters of the maximum likelihood method as well as  the Bayes method. The comparison was made using the mean error squares (MSE), where the best  estimator  is the one who has the least mean squared error. It was noted that the best estimator was (BLG_GE).

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Publication Date
Sat Jan 01 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Towards Sustainable Local Tourism to Conserve the Natural Environment: Foundations of Sustainable Ecolodge Design
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Publication Date
Mon Nov 01 2021
Journal Name
2021 International Conference On Intelligent Technology, System And Service For Internet Of Everything (itss-ioe)
Application of MQ-Sensors to Indoor Air Quality Monitoring in Lab based on IoT
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Publication Date
Thu Dec 15 2022
Journal Name
Engineering, Technology & Applied Science Research (etasr)
Numerical Modeling of a Pile Group Subjected to Seismic Loading Using the Hypoplasticity Model
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Various simple and complicated models have been utilized to simulate the stress-strain behavior of the soil. These models are used in Finite Element Modeling (FEM) for geotechnical engineering applications and analysis of dynamic soil-structure interaction problems. These models either can't adequately describe some features, such as the strain-softening of dense sand, or they require several parameters that are difficult to gather by conventional laboratory testing. Furthermore, soils are not completely linearly elastic and perfectly plastic for the whole range of loads. Soil behavior is quite difficult to comprehend and exhibits a variety of behaviors under various circumstances. As a result, a more realistic constitutive model is

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
The Quantitative Analysis To Assess The Efficiency Of The Transport Network In Sader City
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     This research examines the quantitative analysis to assess the efficiency of the transport network in Sadr City, where the study area suffers from a large traffic movement  for the variability of traffic flow and intensity at peak hours as a result of inside traffic and outside of it, especially in the neighborhoods of population with  economic concentration.                                                           &n

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Publication Date
Mon May 15 2023
Journal Name
International Journal Of Professional Business Review
Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?
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Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

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Publication Date
Tue May 28 2019
Journal Name
Al-khwarizmi Engineering Journal
Treatment of Waste Extract Lubricating Oil by Catalytic Cracking Process to Produce Light Fractions
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The catalytic cracking of three feeds of extract lubricating oil, that produced as a by-product from the process of furfural extraction of lubricating oil base stock in AL-Dura refinery at different operating condition, were carried out at a fixed bed laboratory reactor. The initial boiling point for these feeds was 140 ºC for sample (1), 86 ºC for sample (2) and 80 ºC for sample (3). The catalytic cracking processes were carried out at temperature range 325-400 ºC and initially at atmospheric pressure after 30 minutes over 9.88 % HY-zeolite catalyst load. The comparison between the conversion at different operating conditions of catalytic cracking processes indicates that a high yield was obtained at 375°C, according to gasoline pr

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Phenomenology as an approach to seeing the aesthetics of ugliness in contemporary art designs
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With a descriptive and analytical approach, it discusses the concept of phenomenology as an approach to seeing the aesthetics of ugliness as one of the concepts associated with the aesthetic experience in contemporary art designs, as it is the result of communication between artistic production and the recipient, which leads to creating a state of aesthetic pleasure. A phenomenological method is used to uncover the aesthetics of ugly and to connect ugliness and beauty since ugliness in aesthetics incorporates beauty as a modern aesthetic vision from the phenomenological perspective. The study investigated aesthetics as a phenomenon of perception, sensory knowledge, and the aesthetic response to the production of designs in contemporary a

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Publication Date
Tue Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Factors Contributing to Abdominal Post-Operative Wound Infections in Sulaimani Teaching Hospital
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Objectives: The study aims to assess some of the contributing factors to abdominal postoperative wound infection and
to find out the relationship between postoperative wound infections and some socio-demographic characteristics such as
age, gender, level of education, occupation and residential area.
Methodology: A descriptive study was carried out in Sulaimani Teaching Hospital (Kurdistan Region). The study has
started from January 15th up to October 31th, 2009. To achieve the study objectives, a purposive "non probability"
sample of (100) patients who have abdominal postoperative wound infection, Adult female and male patients who were
admitted to Sulaimani Teaching Hospital was selected.
The data were collected th

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