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.
Buzurgan oil Field which is located in south of Iraq has been producing oil for five decades that caused production to drop in many oil wells. This paper provides a technical and economical comparison between the ESP and gas lift in one oil well (Bu-16) to help enhancing production and maximize revenue. Prosper software was used to build, match and design the artificial lift method for the selected well, also to predict the well behavior at different water cut values and its effect on artificial lift method efficiency. The validity of software model was confirmed by matching, where the error difference value between actual and calculated data was (-1.77%).
The ESP results showed the durability of ESP regarding th
... Show MoreBackground: Joint hypermobility was first mentioned by Hippocrates as an isolated feature, when he described the Celts' Incapacity to Pull a Bowstring or Throw a Dart, Due to The Slackness of Their Limbs
Objective: to determine the prevalence of mitral valve prolapse(MVP)in patients with benign hypermobility syndrome (BJHS).
Type of the study: Cross –sectional study.
Methods: Ninety patients with BJHS were included in this study. Full cardiological assessment was done for all of them, which include clinical examination, electrocardiography and echocardiography. Cardiac assessment was done for another sixty age and sex matched (
... Show MoreAbstract ABSTRACT:BACKGROUND: Anterior cruciate ligament reconstruction (ACLR) is one of the most commonly performed orthopedic procedures. Technical factors especially correct tunnel placement play major role in its success. However its failure rate is still high (10%), and impingement of the graft on the posterior cruciate ligament (PCL) and the medial wall of the lateral femoral condyle is an important cause of failure. Wallplasty is a technique used to prevent graft impingement, but there is no consensus on its routine use.OBJECTIVE:Is to compare between the postoperative knee functional outcome and stability of arthroscopic ACLR performed with wallplasty versus those performed without wallplasty.PATIENTS AND METHODS: A prospective exp
... Show MoreAbstract: The utility of DNA sequencing in diagnosing and prognosis of diseases is vital for assessing the risk of genetic disorders, particularly for asymptomatic individuals with a genetic predisposition. Such diagnostic approaches are integral in guiding health and lifestyle decisions and preparing families with the necessary foreknowledge to anticipate potential genetic abnormalities. The present study explores implementing a define-by-run deep learning (DL) model optimized using the Tree-structured Parzen estimator algorithm to enhance the precision of genetic diagnostic tools. Unlike conventional models, the define-by-run model bolsters accuracy through dynamic adaptation to data during the learning process and iterative optimization
... Show MoreResource estimation is an essential part of reservoir evaluation and development planning which highly affects the decision-making process. The available conventional logs for 30 wells in Nasiriyah oilfield were used in this study to model the petrophysical properties of the reservoir and produce a 3D static geological reservoir model that mimics petrophysical properties distribution to estimate the stock tank oil originally in place (STOOIP) for Mishrif reservoir by volumetric method. Computer processed porosity and water saturation and a structural 2D map were utilized to construct the model which was discretized by 537840 grid blocks. These properties were distributed in 3D Space using sequential Gaussian simulation and the variation in
... Show MoreThe rehabilitation of deteriorated pavements using Asphalt Concrete (AC) overlays consistently confronts the reflection cracking challenge, where inherent cracks and joints from an existing pavement layer are mirrored in the new overlay. To address this issue, the current study evaluates the effectiveness of Engineered Cementitious Composite (ECC) and geotextile fabric as mitigation strategies. ECC, characterized by its tensile ductility, fracture resistance, and high deformation capacity, was examined in interlayer thicknesses of 7, 12, and 17 mm. Additionally, the impact of geotextile fabric positioning at the base and at 1/3 depth of the AC specimen was explored. Utilizing the Overlay Testing Machine (OTM) for evaluations, the research d
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