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 the present work, the surface properties of mixed binary surfactants containing sodium dodecylbenzene sulfate (SDBS) and Tween 80 (TW80) surfactants in aqueous solutions were studied at temperature 293 K using surface tension measurements. The critical micelle concentration (cmc) magnitude for both individual surfactants and their mixtures were established the obtained results revealed  that the magnitude of cmc of the mixtures are less than the magnitude of individual surfactants and decrease with the increase in Tween 80 percent in solution which indicate the nonideal  mixing of the two surfactants. The values of molecular interaction parameters  and the mole fraction of surfactants in the micelle (X1) were calculated

The last decade has seen a variety of modifications of glass-ionomer cements (GICs), such as inclusion of bioactive glass particles and dispensing systems. Hence, the aim was to systematically evaluate effect of mixing modes and presence of reactive glass additives on the physical properties of several GICs.

The restriction concept is a basic feature in the field of measure theory and has many important properties. This article introduces the notion of restriction of a non-empty class of subset of the power set on a nonempty subset of a universal set. Characterization and examples of the proposed concept are given, and several properties of restriction are investigated. Furthermore, the relation between the P*–field and the restriction of the P*–field is studied, explaining that the restriction of the P*–field is a P*–field too. In addition, it has been shown that the restriction of the P*–field is not necessarily contained in the P*–field, and the converse is true. We provide a necessary condition for the P*–field to obtain th

Sixty samples of commercially available contact lens solutions were collected from students at the Pharmacy College/Baghdad University. The types of lenses used varied from medical to cosmetic. They were cultured to diagnose any microbial contamination within the solutions. Both used and unused solutions were subject for culturing. Thirty six (60%) used samples showed bacterial growth, fungal growth was absent. Pseudomonas aeruginosa accounts for the highest number of isolates (25%) followed by E. coli (21%), Staphylococcus epidermidis (6.6%), Pseudomonas fluorescence (5%) and Proteus mirabilis (1.6%) respectively. Only one (1) unused (sealed) sample showed growth of P. fluorescence.

The abdominal nerve cord of some species of Iraq Carabids has been studied to evaluate
the variation in the number of the abdominal ganglia among the species and to find out
relation of these variations with the classical taxonomy of the family Carabidae into tribes.

The current study included the anatomical structure of the metatarsal bone in sheep in terms of the traditional structural description of the bone, as it was found that the metatarsal bone in the fore and hind limbs of adult sheep had no visible differences between it and animals, especially ruminants. The metacarpal \tarsal bone No. 3 was cylindrical in shape, with the presence of the metacarpal \tarsal bones 2 and 4 declines, articulated from the proximal end with the metacarpal and metatarsal bones whereas from the distal part with the fetlock joint and the first phalanx bone. The aim of the study is to determine whether the environment and its changes in Iraq have affected the animals and their bones in terms of length, thicknes

The study focuses on assessment of the quality of some image enhancement methods which were implemented on renal X-ray images. The enhancement methods included Imadjust, Histogram Equalization (HE) and Contrast Limited Adaptive Histogram Equalization (CLAHE). The images qualities were calculated to compare input images with output images from these three enhancement techniques. An eight renal x-ray images are collected to perform these methods. Generally, the x-ray images are lack of contrast and low in radiation dosage. This lack of image quality can be amended by enhancement process. Three quality image factors were done to assess the resulted images involved (Naturalness Image Quality Evaluator (NIQE), Perception based Image Qual