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.
In the current paper, the effect of fear in three species Beddington–DeAngelis food chain model is investigated. A three species food chain model incorporating Beddington-DeAngelis functional response is proposed, where the growth rate in the first and second level decreases due to existence of predator in the upper level. The existence, uniqueness and boundedness of the solution of the model are studied. All the possible equilibrium points are determined. The local as well as global stability of the system are investigated. The persistence conditions of the system are established. The local bifurcation analysis of the system is carried out. Finally, numerical simulations are used t
Background The escalating global concern over increased body weight in adolescents, coupled with the rising rates of adolescent pregnancy worldwide, presents a significant challenge to healthcare systems. We plan to identify the maternal and neonatal consequences associated with pre-pregnancy overweight in adolescent women. Methods Throughout five years, all singleton adolescent pregnant women with pre-pregnancy self-reported body mass index (BMI) of 18.5– ≤ 29.9 were involved during the first-trimester visit. Two groups were generated: overweight and appropriate-weight (BMI 25–29.9 and 18.5–24.9, respectively). Obstetric and neonatal outcomes were observed prospectively and statistically adjusted for the confounding factors.
... Show MoreTo maintain river flows necessary to meet social and ecological objectives, instream environmental flows are frequently used as a strategy. The capability of three alternative historical flow approaches to protect against low flows is shown in this study using gage stations in the Shatt Al-Hillah River in Iraq. The extension of the Shatt al-Hillah River is the focus of this research discussion on environmental flow assessment. The available data on discharge in this research were adopted for ten years from 2012-2021. Different flow methods were adopted to establish a minimum environmental flow in the Shatt Al-Hillah River. Three hydrological-based approaches: Tennant, modified Tennant, and low-flow metrics like 7Q10, wer
... Show MoreThe energy expectation values for Li and Li-like ions ( , and ) have been calculated and examined within the ground state and the excited state in position space. The partitioning technique of Hartree-Fock (H-F) has been used for existing wave functions.
In this study, a mathematical model for the kinetics of solute transport in liquid membrane systems (LMSs) has been formulated. This model merged the mechanisms of consecutive and reversible processes with a “semi-derived” diffusion expression, resulting in equations that describe solute concentrations in the three sections (donor, acceptor and membrane). These equations have been refined into linear forms, which are satisfying in the special conditions for simplification obtaining the important kinetic constants of the process experimentally.
This study was conducted to determine the side effects of dexamethasone n some physiological and immunological criteria, which included, Measuring sugar level, liver (ALT, AST , LDH, Total protein) and kidney function (urea, createnine), total and differential count of W.B.C,CRP, TNF-α ,IL6,IL10. thirty rats were divided into two groups (15\ rat). G1: This group was considered negative control injection with normal saline, G2: This group was injected with 2 mg\kg dexamethasone. The results showed a significant increase in the level of enzymesALT, AST and sugar levels and decreased level of total protein in the group treated with the drug, also showed, a significant decrease in the total number of W.B.C an
... Show Morepublishing has become a large space in the field of interactive education and modern pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find design The study, which included the problem of
... Show More