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.
Cosmochthonius reticulatus Grandjean, 1947 (Acari: Oribatei: Cosmochthoniidae) and Rhysotritia ardua ardua C. L. Koch, 1841 ( Acari : Oribate : Euphthiracari¬dae), are two species of oribatids mites first recorded in Iraq from a woodland in the central part of Iraq. The two species are described and illustrated.
Many drilling problems (lost circulation, hurdle in running casing, poor cement jobs, high torque and drag and the necessity of re-drilling and, mechanical stuck caused by cutting accumulation in the wellbore) can be avoided by good hole cleaning during drilling operation especially in directional wells.
In this experimental work, the cutting transport ratio (CTR) in hole inclined (60 degree) from vertical was estimated by using three values of drilling mud viscosities, three annular velocities, two types of cuttings size and two rotation speed of inner pipe (RPM). Note that the rig consisted from PVC outer casing 4 1/2 inch as OD diameter and inner dri
The current research aims at studying the precise and big movement skills and the ability
of the diabetic child to do them, The research sample consisted of ten diabetic children who
go to the Diabetes Center of Research that is apart of the Yarmook hospital. The sample was
chosen according to the intentional method and it wasn’t possible to have bigger sample
because the parents of the children didn’t agree for fear on the children’s health. It was
apparent through the research that the diabetic child performs the big movement skills better
than his ability to do the precise movement skills because they require accuracy,
concentration and high attention.
The most prominent recommendations and suggestions.
Background: In the traditional protocol, the patient should wait after extraction up to six months to place the dental implant in healed bone, this waiting time accompanied by varying degrees of alveolar bone changes. In order to overcome these problems, immediate implant placement in the fresh extraction socket was introduced. The Aim of this study was to evaluate the outcome of the immediate implant placement utilizing Resonance Frequency Analysis (RFA) to quantify implant stability and osseointegration. Materials and Methods: A total of (23) patients participated in the study, receiving (44) implants placed in the sockets of teeth indicated for extraction. Clinical and radiographic preoperative assessment was accomplished for each patie
... Show MoreBackground: Asymptomatic bacteriuria (ASB) is
defined as isolation of a specified quantitative count
of bacteria in an appropriately collected urine
specimen from an individual without symptoms or
signs of urinary tract infection.
Aim of study: To evaluate the frequency of
bacteriuria according to age, pregnancy, and type II
diabetes mellitus in a sample of Iraqi women.
Patients and Methods: A total of 125 female
individuals were involved. The study participants
were classified into the following groups: nonpregnant
women with type II diabetes mellitus,
pregnant women with type II diabetes mellitus,
pregnant women without type II diabetes mellitus, and
apparently healthy non-pregnant women. Urine
This work investigates the utilization of waste papers (natural and industrial) i.e (citrus aurantium and papers A4) mortars containing specified contents 0.5%, 1%, 1.5% of waste papers were prepared and cured. Mechanical characteristics such as compressive and bending strengths, hardness and water absorption were determined for the mortars mixed with the waste papers and compared with those obtained from the pure mortars. Results showed that the addition of waste paper leads to increase the hardness to (69 - 68.5) shore D for (natural and industrial) wastes materials respectively comparing with pure specimen 66 shore D. The compressed strength of the mortar cement specimen cured for 28 days from 13 MPa to (17-18) MPa for (natural and in
... Show MoreWA Shukur, FA Abdullatif, Ibn Al-Haitham Journal For Pure and Applied Sciences, 2011 With wide spread of internet, and increase the price of information, steganography become very important to communication. Over many years used different types of digital cover to hide information as a cover channel, image from important digital cover used in steganography because widely use in internet without suspicious.

