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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
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Correlation between malondialdehyde and metanephrine in patients with acute lymphoblastic leukemia
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Acute lymphoblastic leukemia (ALL) is one of the most common diseases , so in this study the serum level of malondialdehyde and its relationship with metanephrine was investigated in acute lymphoblastic leukemia patients over one month of treatment. Some biochemical parameters (serum glucose , total serum protein , malondialdehyde ,vitamin C, and metanephrine) changed as well as white blood cell count and blood hemoglobinlevelswere analyzed in sixty patients diagnosed with acute lymphoblastic leukemia over one month of treatment compared to healthy control group.Statistically significant increases (p<0.01) in white blood cell (WBC) count, mean concentrations of malondialdehyde (MDA) (p< 0.05) and metanephrine (p< 0.001) were observed in

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
Optimal UAV Deployment for Data Collection in Deadline-based IoT Applications
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The deployment of UAVs is one of the key challenges in UAV-based communications while using UAVs for IoT applications. In this article, a new scheme for energy efficient data collection with a deadline time for the Internet of things (IoT) using the Unmanned Aerial Vehicles (UAV) is presented. We provided a new data collection method, which was set to collect IoT node data by providing an efficient deployment and mobility of multiple UAV, used to collect data from ground internet of things devices in a given deadline time. In the proposed method, data collection was done with minimum energy consumption of IoTs as well as UAVs. In order to find an optimal solution to this problem, we will first provide a mixed integer linear programming m

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Mobile position estimation using artificial neural network in CDMA cellular systems
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Using the Neural network as a type of associative memory will be introduced in this paper through the problem of mobile position estimation where mobile estimate its location depending on the signal strength reach to it from several around base stations where the neural network can be implemented inside the mobile. Traditional methods of time of arrival (TOA) and received signal strength (RSS) are used and compared with two analytical methods, optimal positioning method and average positioning method. The data that are used for training are ideal since they can be obtained based on geometry of CDMA cell topology. The test of the two methods TOA and RSS take many cases through a nonlinear path that MS can move through that region. The result

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Publication Date
Fri Mar 12 2021
Journal Name
Medico Legal Update
Association between ABO Blood Group and Radiographic Findings in Periodontal Disease
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ZM Al-Bahrani, Medico Legal Update, 2021

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Publication Date
Tue Jan 17 2012
Journal Name
Journal Of The College Of Basic Education
Image Retrieval Using DCT/KWT and D4/KWT in Distributed System
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This paper presents a proposed method for (CBIR) from using Discrete Cosine Transform with Kekre Wavelet Transform (DCT/KWT), and Daubechies Wavelet Transform with Kekre Wavelet Transform (D4/KWT) to extract features for Distributed Database system where clients/server as a Star topology, client send the query image and server (which has the database) make all the work and then send the retrieval images to the client. A comparison between these two approaches: first DCT compare with DCT/KWT and second D4 compare with D4/KWT are made. The work experimented over the image database of 200 images of 4 categories and the performance of image retrieval with respect to two similarity measures namely Euclidian distance (ED) and sum of absolute diff

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Cox proportion hazard model for patients with hepatitis disease in Iraq
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Cox regression model have been used to estimate proportion hazard model for patients with hepatitis disease recorded in Gastrointestinal and Hepatic diseases Hospital in Iraq for (2002 -2005). Data consists of (age, gender, survival time terminal stat). A Kaplan-Meier method has been applied to estimate survival function and hazerd function.

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Common fixed points and S-best coapproximation in 2-Banach spaces
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Publication Date
Wed Dec 04 2024
Journal Name
F1000research
Correlation between plasma homocysteine and ischemic heart disease in young Adults
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Background Cardiovascular disease (CVD) is a leading cause of death worldwide. Ischemic heart disease is a major cause of morbidity and mortality. Lack of blood supply to the brain can cause tissue death if any of the cerebral veins, carotid arteries, or vertebral arteries are blocked. An ischemic stroke describes this type of event. One of the byproducts of methionine metabolism, the demethylation of methionine, is homocysteine, an amino acid that contains sulfur. During myocardial ischemia, the plasma level of homocysteine (Hcy) increases and plays a role in many methylation processes. Hyperhomocysteinemia has only recently been recognized as a major contributor to the increased risk of cardiovascular disease (CVD) owing to its eff

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Psychological stress in unemployed individuals and its association with well being
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The aim of this study is to detect the level of psychological stress among unemployed individuals and the level of their wellbeing by finding the correlation between these two variables.

          The research sample consisted of (99) people who are currently unemployed and registered at the Ministry of Labor Affairs.

Schafer (1996) scale for psychological stress was used and alongside Ziout's (2012) scale for wellbeing.

          The results of the research showed an inverse relation between being unemployed and having wellbeing.

 &nb

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Publication Date
Mon Nov 09 2020
Journal Name
Construction Research Congress 2020
Alternative Risk Models for Optimal Investment in Portfolio-Based Community Solar
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