In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.
Background: Mental health of children has recently been
receiving increased attention in many parts of the world.
However, such attention has been lacking in developing
countries, particularly in the form of systematic research
Aim: The study aimed to find out the frequency of
behavior disorders in a sample of primary school children
and the different social and demographic factors that might
be related to this disorder.
Methods: The study is a cross-sectional one that included
918 primary school pupils in both urban and rural areas of
Baghdad. Rutter's questionnaire teacher's version was used
to assess the pupils, and the demographic data was obtained
by special questionnaire sent to the parents to be
Studies were conducted from 1980 to 1989 to determine the insect pests infested animal museum collections in Iraq. Twelve species of Coleoptera were recovered, eleven belonged to the Dermestidae, and one to the Tenebrionidae. Of these Anthrenus coloratus Reitt. and Phradonoma nobile (Reitt.) were the most commonest and widely distributed species. Trogoderma bactrianum Zhant. and Orphilus niger (Rossi) were recorded here for the first time in Iraq.
Constructal theory plays a major role in the conceptual design stage of the structural system in architecture. It provides a conceptual framework for predicting the form depending on natural systems to model those systems geometrically according to the constructal law that works in two directions: the first is towards predicting the general form of the structural system, and the second is the physical application of the law in the process of detailed design of the parts of the system. The aim of this paper is to determine the mechanism adopted in the structural design according to the constructal theory, assuming that the structural design according to the constructal theory achieves
The problem of the research lies in choosing agility tests suitable to the test taker to observe the relative changes in some players. In addition to that, there are a lot of agility tests that lack special test models that coordinate gender and age. This means the youth basketball player on one hand and time and distance in applying the tests on the other. The importance of the research lies in designing agility tests for youth basketball players to achieve variations in tests a matter that will benefit coaches in their training. The subjects of the research were (30) youth basketball players from the specialized school of the National Center that sponsor gifted basketball players in Baghdad for the season 2014 – 2015. The data was colle
... Show MorePatch in transdermal drug delivery(TDDS) used to overcome the hypodermic drawback, but these patch also have absorption limitation for hydrophilic and macromolecule like peptide and DNA. So that micronized projection have the ability for skin penetration developed named as microneedle. Microneedle drug delivery system is a novel drug delivery to overcome the limitation of TDDS like skin barrier restriction for large molecule. Microneedle patch can penetrate through skin subcutaneous into epidermis, avoiding nerve fiber and blood vessel contact. There are many type of microneedle patch like solid, polymer, hallow, hydrogel forming microneedle and dissolving microneedle with different method of microfabrication
Gas Lasers are important tools that are used in variety purposes, for their low and (cw) output power. The aim of this study was to prepare a way to calculate an optimum stimulated emission cross-section in a gas laser containing a mixture of Xenon and Neon by (30%-70%). The process was a theoretical study of each gas in separate in terms of their physical properties as an active medium. The results of these calculations are logic and more convenient than other mixtures used before
All domains in this world built based on set of theories. Those theories have been responsible for interpretation of some phenomena and interlocking relationships around us. Commonly, theories are categorized by which aspect is believed. Also,can find a group of theories produced regardingto the leadership domain. This paper will be presented some of these theories like (Great Man Theory, Trait Theory, Behavioral Theories, Contingency Theories, Situational Theory, Transactional Theories, and Transformational Theories). where these theories considered the most popular and common in the field of leader and will be discussed by this work
The study includes the phytoplankton compositions in Alaaras Lake , in summer 2008 and winter , spring , summer 2009. Samples were collected from three selected sites at north , middle and south of lake. A total of 74 taxa of phytoplankton were identified . The diatoms were the dominated by 44 taxa represented 82.8% of the total indentified species, followed by green algae ( Chlorophyta ) of 20 taxa (8.5%), and blue green algae (Cyanophyta of 7 taxa (7.2%). Tow species were recorded of Pyrrophyta and one species of Euglenophyta .The seasonal variation for Diatoms density showed tow peaks during Autumn and summer. Few species were dominated during the most studied period such as Cocconeis placentula var. euglypta, Synedra fasciculata and
... Show MoreThere is a real problem when adding micro elements to the soil as a result of fixation, sedimentation, washing or toxicity, and thus economic loss. The plant needs micro elements in very small quantities that do not burn the leaves or cause poisoning to plants, including iron, zinc and boron, as they are essential elements for growth and completing the plant's life cycle, and increase the plant's resistance to diseases and insects, activate enzymes, and form the chlorophyll molecule, in addition to their role in oxidation and reduction processes and vital processes. The use of fertilizers with their modern technology has made the process of activating seeds or foliar nutrition a matter of interest to researchers as a complementary process t
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