The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Iraqi agricultural economic units based on the data of the Central Bureau of Statistics, while the most prominent recommendations reached by the researcher were the development of methods of measuring fair value in the Iraqi market and the adoption of the market approach as it suits the Iraqi environment.
Two of the main advantages of segmental construction are economics, as well as the rapid construction technique. One of the forms of segmental construction, for structural elements, is the segmental beams that built-in short sections, which referred to segments. This research aims to exhibit a new technique for the fabrication of short-span segmental beams from wedge-shaped concrete segments and carbon fiber reinforced polymers (CFRP) in laminate form. The experimental campaign included eight short-span segmental beams. In this study, two selected parameters were considered. These parameters are; the number of layers of CFRP laminates and the adhesive material that used to bond segments to each other, forming short-span segmental be
... Show MoreThis paper defines a method for sputtering high strength, extremely conductive silver mirrors on glass substrates at temperatures ranging from 20o to 22o C. The silver coated layer thicknesses in this work ranges from 7.5 to 16.1 nm using sputtering time from 10 to 30 min at power 25 W, 13.7 to 29.2 nm for time 10 to 30 min at 50 W, 15.7 to 26.4 nm for time 10 to 30 min at 75 W and 13.8 to 31.1 nm for time 10 to 30 min at 100 W. The optimum values of pressure and electrode gape for plasma sputtering system are 0.1 mbar and 5 cm respectively. The effect of DC sputtering power, sputtering duration or (sputtering time), and thickness on optical properties was investigated using an ultraviolet-visible spectrophot
... Show MoreBy extracting crystal violate dye (CV) from its aqueous solution, the photocatalytic decolorization performance of ZnO/MWCNT nanocomposite was evaluated. The nanocomposite was prepared by precipitation of ZnO and incorporates on the surface of Multi-Walled Carbon Nanotubes (MWCNT). ZnO nanoparticles were synthesized using the sol gel process with MWCNT acting as a template. They were then analyzed by XRD, SEM, and TEM, which revealed how the shape of the spherical nano ZnO interacts with the point of zero charge (pzc), which allows us to see the physical attributes. In the dipping photoreactor, which included a slurry of dye solution and ZnO/MWCNT nanocomposite, the effectiveness of decolorization was assessed. The photodecolori
... Show MoreThe sentence is one building unit in a music that has a full meaning which in the end takes a long silence .The sentence bases made the sentences with intransitive verb ( non connection ) and the sentences are made with general verb (connection ) .The sentence parts :Verbal sentence –supportive sentence , sentence without a verb .
The method of divide the sentence into these syntax units ( face division ) or (analysis and to each of the syntax units resulted from dividing the sentence to sections made to the end the characterizes the smaller syntax units ,the words .The method of analyze the surface structure of Persian language sentence is exchange method.  
... Show MoreIn this study, sawdust as a cheap method and abundant raw material was utilized to produce active carbon (SDAC). Physiochemical activation was utilized where potassium hydroxide used as a chemical activating agent and carbon dioxide was used as a physical activating agent. Taguchi method of experimental design was used to find the optimum conditions of SDAC production. The produced SDAC was characterized using SEM to investigate surface morphology and BET to estimate the specific surface area. SDAC was used in aqueous lead ions adsorption. Adsorption process was modeled statistically and represented by an empirical model. The highest specific surface area of SDAC was 688.3 m2/gm. Langmuir and Freundlich isotherms were used to
... Show MoreThe degradation and mineralization of 4-chlorophenol (4-CP) by advanced oxidation processes (AOPs) was investigated in this work, using both of UV/H2O2 and photo-Fenton UV/H2O2/Fe+3 systems.The reaction was influenced by the input concentration of H2O2, the amount of the iron catalyst, the type of iron salt, the pH and the concentration of 4-CP. A colored solution of benzoquinon can be observed through the first 5 minutes of irradiation time for UV/H2O2 system when low concentration (0.01mol/L) of H2O2 was used. The colored solution of benzoquinon could also be observed through the first 5 minutes for the UV/H2O2/Fe+3 system at high
concentration (100ppm) of 4-CP. The results have shown that adding Fe+3 to the UV/H2O2 system enhanced
This research presents an experimental investigation of the rehabilitation efficiency of the damaged hybrid reinforced concrete beams with openings in the shear region. The study investigates the difference in retrofitting ability of hybrid beams compared to traditional beams and the effect of two openings compared with one opening equalized to two holes in the area. Five RC beams classified into two groups, A and B, were primarily tested to full-failure under two-point loads. The first group (A) contained beams with normal weight concrete. The second group (hybrid) included beams with lightweight concrete for web and bottom flange, whereas the top flange was made from normal concrete. Two types of openings were considered in this s
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