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.
Energy use is second to staffing in building operating costs. Sustainable technology in the energy sector is based on utilizing renewable sources of energy such as solar, wind, glazing systems, insulation. Other areas of focus include heating, ventilation and air conditioning; novel materials and construction methods; improved sensors and monitoring systems; and advanced simulation tools that can help building designers make more energy efficient choices. The objective of this research is studying the effect of insulations on energy consumption of buildings in Iraq and identifying the amount of energy savings from application th
... Show MoreThis study focuses on the slab-beam interaction in one-way systems. In the context of this study, slab-beam interaction means how beam deflection can affect moment distribution in one-way slabs. This interaction is usually neglected in the traditional approximate analysis that is adopted in engineering practice and design codes. Slab positive moments have been considered as indicators on the accuracy of approximate methods, as they overestimate negative moments while underestimating positive moments.
After proposing of effecting parameters in slab-beam interaction including of panel length and width, beam dimensions, and slab thickness, Buckingham’s theorem has been adopted to transform the dimensional-mo
... Show MoreBackground: Dialysis is in common use to treat patients
with end stage renal failure .However longstanding dialysis
harboring some cellular changes in various body fluids.
This study was conducted in order to detect these changes
in urine.
Objective: The study was conducted to detect cellular
changes in urine of patients with longstanding dialysis.
Method: Fifty-three urine samples were examined
cytologically obtained from patients with longstanding
dialysis during 6 months period. Freshly voided midstream
urine samples were taken . Samples were centrifuged and 2
to 3 drops of sediments were smeared on 2 glass slides and
fixed in 95% ethyl alcohol then stained with Hand E stain
to be evaluated.
R
Knowledge of permeability, which is the ability of rocks to transmit the fluid, is important for understanding the flow mechanisms in oil and gas reservoirs.
Permeability is best measured in the laboratory on cored rock taken from the reservoir. Coring is expensive and time-consuming in comparison to the electronic survey techniques most commonly used to gain information about permeability.
Yamama formation was chosen, to predict the permeability by using FZI method. Yamama Formation is the main lower cretaceous carbonate reservoir in southern of Iraq. This formation is made up mainly of limestone. Yamama formation was deposited on a gradually rising basin floor. The digenesis of Yamama sediments is very important due to its direct
Direct agglutination test was used to evaluate the immunogenicity of three different antigens inoculated in hamsters as one , two and three doses which were: Group (1) inoculated with autoclaved killed Leishmania tropica , Group (2) inoculated with BCG vaccine alone while Group (3) inoculated with mixed antigens (autoclaved killed Leishmania "AKL"+ BCG).(4) Control animals inoculated with phosphate buffer saline. The maximum level of antibody titers were evaluated in animal inoculated with one , two or three dose of mixed antigens (320 , 640 and 1280) respectively when it compared with animals inoculated with corresponding doses of AKL antigen (80 , 160 and 320) respectively. While the minimum level of antibody titers were observed in ani
... Show MoreThe aim of the present work is to define a new class of closed soft sets in soft closure spaces, namely, generalized closed soft sets (
Back ground: In Iraq, after 2003 had more
accidents of the shell, bullet and stab abdominal
wounds, more over colon injuries.
Objective: The aim of this study is to evaluate
the most appropriate management of penetrating
colon injuries, comparing the primary repair with
the diversion.
Methods: Eighty patient series with shell, bullet
and stab colonic injuries during 4.5 years period
from June 2006-december 2010 at Al-Yarmouk
teaching hospital. The study compared the use of
primary repair versus diversion, analyzing
variables such as sex, age, severity of injury and
mortality rate.
Results: there were total 80 patients ,62 (77.5%)
male and 18(22.5%) female .male :female ratio
3.4:1. the most
For the duration of the last few many years many improvement in computer technology, software program programming and application production had been followed with the aid of diverse engineering disciplines. Those trends are on the whole focusing on synthetic intelligence strategies. Therefore, a number of definitions are supplied, which recognition at the concept of artificial intelligence from exclusive viewpoints. This paper shows current applications of artificial intelligence (AI) that facilitate cost management in civil engineering tasks. An evaluation of the artificial intelligence in its precise partial branches is supplied. These branches or strategies contributed to the creation of a sizable group of fashions s
... Show MoreGas Lasers are important tools that are used in variety purposes, for their low and (cw) output power. The aim of this study was to prepare a way to calculate an optimum stimulated emission cross-section in a gas laser containing a mixture of Xenon and Neon by (30%-70%). The process was a theoretical study of each gas in separate in terms of their physical properties as an active medium. The results of these calculations are logic and more convenient than other mixtures used before
All domains in this world built based on set of theories. Those theories have been responsible for interpretation of some phenomena and interlocking relationships around us. Commonly, theories are categorized by which aspect is believed. Also,can find a group of theories produced regardingto the leadership domain. This paper will be presented some of these theories like (Great Man Theory, Trait Theory, Behavioral Theories, Contingency Theories, Situational Theory, Transactional Theories, and Transformational Theories). where these theories considered the most popular and common in the field of leader and will be discussed by this work