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The Impact of Accounting Thought Direction of Fair value on the Relevance: An Applied Study of a Sample of the Listed Banks Listed in the Iraqi Stock Exchange
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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.

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Inelastic longitudinal electron scattering C2 form factors in 58Ni
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Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
5 Years Experience in Intracapsular Femoral Neck Fracture Management
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Background: Displaced intracapsular fracture of the femoral neck remain a challenging issue despite the advancement in the ways of treatment .The purpose of this study is to assess the results of different methods of treatment in different age groups. Methods: This study was conducted over a period from (1998-2004) on 26 patients, with ages of 5 – 85 years with intracapsular fracture of the femoral neck due to different insults in Tikrit teaching hospital. Open reduction and internal fixation was done to those patients of<60 years of age, while uncemented Austin-Moore hemiarthroplasty was conducted in patients of >60 years old. Patients were followed for 6-12 months for any complication. Results: The main age group among the pati

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Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Spontaneous Coronary Artery Dissection in Multiple Gestation Peripartum Period
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Background: Non-atherosclerotic spontaneous coronary artery dissection (SCAD) is defined as a non-traumatic and non-iatrogenic separation of the coronary arterial wall. SCAD is a highly uncommon cause of myocardial infarction (0.1 to 0.4 %).

Case presentation: 40-year-old African American woman, G1T1P0A0L2, with a past medical history of tobacco abuse and obesity who had uncomplicated cesarean section delivery for healthy twins two weeks prior presented with substernal, sudden onset chest pain. The pain radiated to left arm and back, pressure-like, and is associated with nausea, vomiting, and dyspnea.

On examination she was within normal limits except for a well-healed C-section wound. An electrocardiogr

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
VCAM-1 Expression in Endometerium with Human Cytomegalovirus Infection
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Background: To elucidate the possible role of human cytomegalovirus in pregnancy loss through induction of certain pro-inflammatory adhesion molecules.
Methods: Paraffin embedded sections of curate samples were obtained from 34 women had spontaneous abortion, and 5 women had elective termination of pregnancy (as control), and then subjected for immunohistochemistry analysis to detect human cytomegalovirus (HCMV) early protein and VCAM-1 molecule.
Results: Nine out of 34 women with spontaneous abortion were positive for HCMV early protein, with a
significantly higher expression of VCAM-1 in HCMV positive cases as compared with HCMV negative and the control groups (p = 0.05, 0.001 respectively).
Conclusion: HCMV infection may p

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Publication Date
Fri Feb 15 2013
Journal Name
American Journal Of Health-system Pharmacy
Pharmacy in Iraq: History, current status, and future directions
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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Geomorphological Analysis Methodologies for Houran Valley Basin in Iraq
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Extracting, studying and interpreting the morphological database of a basin is a basic building block for building a correct geomorphological understanding of this basin. In this work, Arc GIS 10.8 software and SRTM DEM satellite images were used. The principle of data integration was adopted by extracting the quantitative values of the morphometric characteristics that are affected by the geomorphological condition of the studied basin, then eliciting an optimal conception of the geomorphological condition of the basin from the meanings and connotations of these combined transactions. Hypsometric integration was extracted for each region in the basin separately with the value of integration of the plot curve for the relative heights of

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Chaos synchronization delay in semiconductor lasers with optoelectronic feedback
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In this work we reported the synchronization delay in
semiconductor laser (SL) networks. The unidirectional
configurations between successive oscillators and the correlation
between them are achieved. The coupling strength is a control
parameter so when we increase coupling strength the dynamic of the
system has been change. In addition the time required to synchronize
network components (delay of synchronization) has been studied as
well. The synchronization delay has been increased by mean of
increasing the number of oscillators. Finally, explanation of the time
required to synchronize oscillators in the network at different
coupling strengths.

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Publication Date
Tue Apr 22 2025
Journal Name
Passer Journal Of Basic And Applied Sciences
Searching Elastic and Inelastic Coulomb Transitions in Chromium-54
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Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Science
PLAGIARISM DETECTION SYSTEM IN SCIENTIFIC PUBLICATION USING LSTM NETWORKS
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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Augmented Reality’s Role in Highlighting Historical Heritage / Kirkuk Citadel
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Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio

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