The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accoun

   Finite element method is the most widely numerical technique used in engineering field. Through the study of behavior of concrete material properties, various concrete constitutive laws  and failure criteria have been developed to model the behavior of concrete. A feature of the Finite Element program (ATENA) is used in this study to model the behavior of UHPC corbel under concentrated load only. The Finite Element (FE) model is followed by verification against experimental results. Some variable effects on the shear capacity of the UHPC corbels are also demonstrated in a parametric study. A proposed design equation of shear strength of UHPC corbel was presented and checked with numerical results.
 

This paper deals with finite element modeling of the ultimate load behavior of double skin composite (DSC) slabs. In a DSC slab, shear connectors in the form of nut bolt technique studs are used to transfer shear between the outer skin made of steel plates and the concrete core. The current study is based on finite element analysis using ANSYS Version 11 APDL release computer program. Experimental programmes were carried out by the others, two simply supported DSC beams were tested until failure under a concentrated load applied at the center. These test specimens were analyzed by the finite element method and the analyses have shown that these slabs displayed a high degree of flexural characteristics, ultimate strength,

The major objectives of this research are to analyze the behavior of road embankments
reinforced with geotextiles constructed on soft soil and describe the finite element analysis by using
ANSYS program ver. (5.4). The ANSYS finite element program helps in analyzing the stability of
geo- structure (embankment) in varied application of geotextiles reinforcement to enhance the best
design for embankment.
The results of analysis indicate that one of the primary function of geotextiles reinforcement was to
reduce the horizontal displacement significantly. With the inclusions of reinforcement, the horizontal
displacement reduced by about (81%), while the vertical displacement reduced by (32%). The effect
of geotextiles

Background: This study designed to shade light on the important role of CBCT in accurate localization of the impacted maxillary canines. Materials and method: Fifty two unilateral and bilateral impacted maxillary canines from 30 patients (24 females and 6 males) were evaluated by a volumetric 3D images obtained from cone beam CT. All samples attended to the specialist health center of dentistry in Al-Sadder City referred to CBCT by oral surgeons or orthodontists to detect the exact position of impacted upper canine in cases when there was no bulging buccally or palatally which aids to detect the exact position. Results: Mesio-palatal angulations had the highest rate (63.5%) followed by mesio-labial (19.2%), vertical (labial) (9.6%), disto-p

The bony pelvis has a major role in weight transmission to the lower limbs. The complexities of its geometric form, material properties, and loading conditions render it an open subject to biomechanical analysis.

 The present study deals with area measurement, and three-dimensional finite element analysis of the hip bone to investigate magnitudes, load direction, and stress distribution under physiological loading conditions.

 The surface areas of the auricular surface, lunate surface, and symphysis pubis were measured in (35) adult hip bones. A solid model was translated into ANSYS parametric design language to be analyzed by finite element analysis method under different loading conditions.

The surface

In this paper, photometric analysis of two short period group of the eclipsing binaries (RS CVn); RT And and BH Vir is presented. New physical and geometric parameters were obtained by performing two computer modeling. The first model is software package PHOEBE based on the Wilson–Devinney method, and the second is Binary Maker 3 (BM3).Our results are in good agreement with those obtained using the same modeling.

An energy and exergy thermodynamic analysis using EES program was done for a domestic refrigerator working with R-134a using vapor compression refrigeration cycle. The analysis deals with the system component, i.e. compressor, condenser, evaporator and the expansion device. The analysis depends on the entropy generation minimization approach to improve the refrigerator performance by exploring the optimum design points. These design points were derived from three different theories governing the entropy generation minimization using exergy analyzing method. These theories were first applied to find the optimum balance between the hot inner condenser area and the cold inner evaporator area of the refrigerator and between

This work deals with the study of the morphodynamics, history of development of landforms and the origin of the Ga’ara depression. The depression is a suboval erosional topographic feature extending in E-Wdirection and located about 50 km north of Rutba Town, at the Western Desert of Iraq. The area is characterized by fresh and clean surfaces, scarcity of vegetation, abundance of rills, intense drainage and immature soil. These clues indicate that the erosion in the study area is effective. Four types of erosion features are recognized in this area namely sheet, rill, badland and wind erosion. The extent of the wind erosion depends on its position in relation to the prevailing wind direction. Water, wind and gravity are the main agents of