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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
Fri Apr 02 2021
Journal Name
Review Of International Geographical Education
Energy Security and Energy Transition in Germany
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Energy is one of the components of the national security of countries and is of particular importance to the industrialized countries, including Germany. Energy policy includes many areas and has an impact on various sectors such as the environment, climate, agriculture and others. During the past few years, Germany has witnessed many transformations, the most important of which is the energy transition towards renewable energy, and it was strengthened in the strategy that was It was developed in 2010, which aims to achieve a long-term energy transformation, and sales of the German energy technology sector have evolved from 2010 to 2020, and this issue is related on the other hand to the concept of energy security and because of its strateg

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Linear attenuation coefficient measurement in polymer composite
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Linear attenuation coefficient of polymer composite for beta particles and bremsstrahlung ray were investigated as a function of the absorber thickness and energy. The attenuation coefficient were obtained using NaI(Tl) energy selective scintillation counter with 90Sr/90Y beta source having an energy range from 0.1-1.1 MeV. The present results show the capability of this composite to absorber beta particles and bremsstrahlung ray that yield from it. That’s mean it is useful to choice this composite for radiation shielding of beta ray with low thickness.

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Publication Date
Wed Oct 02 2019
Journal Name
Alanbar Journal
Precarity and Gender Performitivity in Morrison’s Home
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Precarity means the lack of social and economic networks; a considerable exposure to danger and harm. Minority groups are precariat for they lack rights and full citizenship. Precarity is related, states Judith Butler, with the individual’s performativity, and his ability to perform his gender role. Toni Morrison continually goes to past to retell the history of African Americans. The issues of race, gender and national identity are recurrent in her work. Reading her book Home (2012) evokes the idea of precarity and performativity since the two main characters, Frank and Cee are precarious characters that fail to perform their gender role properly, and eventually are exposed to hazard and harm. This research displays how African American

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Preserving Stained Fish Specimens in Resin Epoxy
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Abstract<p>In this study, we try to deviate from the traditional methods of preserving fish. The research depends on finding alternative modern methods by which fish bodies can be preserved in a better way and for long periods after conducting some laboratory treatments on the specimens to ensure obtaining clean and clear samples suitable for diagnosis and study, in addition to keeping it in a new, lightweight and elegant form that can give three-dimensional shapes to the specimens. The final specimens were of high quality and unbreakable durability with high clarity and transparency and low manufacturing costs. This study is the first of its kind.</p>
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Publication Date
Wed Aug 30 2023
Journal Name
Mathematical Modelling Of Engineering Problems
Dynamic Low Power Clustering Strategy in MWSN
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Publication Date
Sun Sep 01 2013
Journal Name
Applied Mechanics And Materials
Artistic Techniques for Developing Creativity in Design
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The design of future will still be the most confusing and puzzling issue and misgivings that arouse worry and leading to the spirit of adventures to make progress and arrive at the ways of reviving, creativity and modernism. The idea of prevailing of a certain culture or certain product in design depends on the given and available techniques, due to the fact that the computer and their artistic techniques become very important and vital to reinforce the image in the design. Thus, it is very necessary to link between these techniques and suitable way to reform the mentality by which the design will be reformed, from what has been said, (there has no utilization for the whole modern and available graphic techniques in the design proce

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Publication Date
Tue Apr 18 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Glomerulogenesis and Histomorphometeric in Mus musculus Embryo
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In mammals, the kidneys originate in an embryo from the mesoderm through three excretory organs, namely: Pronephros, Mesonephros, and Metanephros. After the formation of Metanephros is completed, the kidneys begin to form nephrogenesis through mesenchymal cells located at the tip of the ureteric bud, that contribute in the formation of glomerulus and Renal tubules. The stages of glomerulus formation in the embryo of albino mice at the age of 14 to 19 days of gestation were studied. It was obtained after the sacrifice of the expectant mother and the kidneys were excised from the embryos and fixed using Aqueous Bouin's solution, Microscopic slices with a thick

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Publication Date
Sat Dec 30 2023
Journal Name
Al-kindy College Medical Journal
Health System in Iraq Post 2003 War
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Background: War represents a major human crisis; it destroys communities and results in ingrained consequences for public health and well-being

Objective: We set this study to shed light on the public health status in Iraq after the successive wars, sanctions, sectarian conflicts, and terrorism, in light of certain health indicators.

Design: The primary source of data for this analysis comes from the Iraqi Ministry of Health, and The World Health Organization disease surveillance.

Results: Most of the morbidity indicators are high, even those that are relatively declining recently, are still higher than those repor

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Stressful Life Events In Relation to Dental Caries and Selected Salivary Constituents Among Secondary School Students in Baghdad City
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ABSTRACT Background: stress is the reactions of the body to forces of a deleterious nature, infections and various abnormal states that tend to disturb its normal physiological equilibrium; It is described as adverse emotions or reactions to unpleasant experiences; Thus, any real or perceived physical, social, or psychological event or stimulus that causes bodies to react or respond have deleterious effects on the general and oral health. The aims of this study were to assess the severity of dental caries among the students with different categories of stressful life events in relation to physicochemical characteristics of whole stimulated saliva. Materials and Methods: the total sample is composed of 300 students (males only) aged 17-18 ye

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Publication Date
Sun Dec 08 2019
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Estimating total dissolved solids and total suspended solids in Mosul dam lake in situ and using remote sensing technique
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