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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
Thu Oct 22 2020
Journal Name
2020 4th International Symposium On Multidisciplinary Studies And Innovative Technologies (ismsit)
Artificial Intelligence in Smart Agriculture: Modified Evolutionary Optimization Approach for Plant Disease Identification
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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Coronary Angiographic Findings in Diabetic Patients Versus non-Diabetics with Coronary Heart Disease
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Background :Atherosclerosis is the most
frequent underlying cause of ischemic heart
disease and a major cause of death all over the
world. This study was carried out to analyze and
compare the angiographic findings in patients
with diabetes mellitus versus non diabetics with
coronary heart disease , and to correlate these
findings with some risk factors for coronary
heart disease.
Methods: A total of 100 patients were studied,
50 with diabetes mellitus, and 50 non diabetics.
This study was carried out at Al-Sadr teaching
hospital in Basrah, Southern Iraq during the
period April 2009- September 2009. All patients
were known to have coronary heart disease. Risk
factors for coronary heart disease

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Develop Proactive System for Risk Management (DPSRM) for Lagging Investment Project in Iraq.
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To finalize any construction investment project, it would be necessary to identify the most significant problems and obstacles that lead to project reluctance and stalling. Unexpected events and conflicts may have disrupted these strategies and impacted project development. Due to the high initial investment costs of construction projects, crises can have an immediate impact, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which prompted the researcher to identify and evaluate those obstacles through this research and questionnaires using Pareto scientific theory to exclude factors that do not contribute to project lag. It was discovered that 28 o

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Publication Date
Wed Jul 01 2020
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Fast and robust approach for data security in communication channel using pascal matrix
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This paper present the fast and robust approach of English text encryption and decryption based on Pascal matrix. The technique of encryption the Arabic or English text or both and show the result when apply this method on plain text (original message) and how will form the intelligible plain text to be unintelligible plain text in order to secure information from unauthorized access and from steel information, an encryption scheme usually uses a pseudo-random enecryption key generated by an algorithm. All this done by using Pascal matrix. Encryption and decryption are done by using MATLAB as programming language and notepad ++to write the input text.This paper present the fast and robust approach of English text encryption and decryption b

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Publication Date
Thu Jun 29 2023
Journal Name
Wasit Journal For Pure Sciences
Association between Anthropometric Measurements and some Biochemical Parameters in Premenopausal and Postmenopausal Women
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Numerous physiological and biochemical changes are linked to menopause. The current study was intended to examine the transforms linked to anthropometric measurements and bone-related factors. In this study of 80 women which included; they comprised 40 premenopausal women and 40 postmenopausal women. waist circumference (WC), body mass index (BMI), hip circumference (HC), moreover waist to hip ratio are among the anthropometric measurements (W-HR) recorded by standard procedures. The plasma samples were tested for the following biochemical parameters: bone-related parameters [calcium (Ca), phosphorus (P), uric acid (UA), alkaline phosphatase (ALP), and erythrocyte sedimentation rate (ESR)] and serological agglutination tests [rheumat

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Publication Date
Sat Nov 14 2020
Journal Name
Journal Of Information Systems And Telecommunication (jist)
Optical Power Distributions for 4×4 MIMO Visible Light Communications in Indoor Environment
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Visible Light Communication (VLC) has emerged as a powerful technique for wireless communication systems. Providing high data rate and increasing capacity are the major problems in VLC. Recent evidence suggests that Multiple Input Multiple Output (MIMO) technique can offers improved data rates and increased link range. This paper describes the design and implementation of visible light communication system in indoor environment exploring the benefits of MIMO. The specific objective of this research was to implement a 4× 4 Multiple Input (LEDs) Multiple Output (photodetectors)-VLC communication system, where a 16 white power LEDs in four arrays are setting up at transmitter and four RX modules are setting up at receiver side without the nee

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Ironic Metonymy in Russian and Arabic : Ироническая метонимия в русском и арабском языках
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This article is devoted to the cognitive study of ironic metonymy in Russian and Arabic. Metonymy and irony have traditionally been seen as parallel linguistic phenomena. But their formation and interpretation are based on different cognitive mechanisms. At the formal and functional level, metonymy and irony have a number of significant differences. Metonymy is an artistic technique, the mechanism of which is based on obvious, easily traced connections between objects and phenomena of the surrounding world. Irony is a satirical technique or a rhetorical figure that is used to create a certain artistic image, aimed at forming the hidden meaning of the statement. A native speaker intuitively feels the difference between metonymy and irony

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Publication Date
Sat Jan 26 2019
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Secure Mobile Sink Node location in Wireless Sensor Network using Dynamic Routing Protocol
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The important device in the Wireless Sensor Network (WSN) is the Sink Node (SN). That is used to store, collect and analyze data from every sensor node in the network. Thus the main role of SN in WSN makes it a big target for traffic analysis attack. Therefore, securing the SN position is a substantial issue. This study presents Security for Mobile Sink Node location using Dynamic Routing Protocol called (SMSNDRP), in order to increase complexity for adversary trying to discover mobile SN location. In addition to that, it minimizes network energy consumption. The proposed protocol which is applied on WSN framework consists of 50 nodes with static and mobile SN. The results havw shown in each round a dynamic change in the route to reach mobi

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Publication Date
Sun Mar 30 2025
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Lithology and minerals identification from well logs for Mishrif Formation in Ratawi oilfield
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   Lithology identification plays a crucial role in reservoir characteristics, as it directly influences petrophysical evaluations and informs decisions on permeable zone detection, hydrocarbon reserve estimation, and production optimization. This paper aims to identify lithology and minerals composition within the Mishrif Formation of the Ratawi Oilfield using well log data from five open hole logs of wells RT-2, RT-4, RT-5, RT-6, and RT-42. At this step, the logging lithology identification tasks often involve constructing a lithology identification model based on the assumption that the log data are interconnected. Lithology and minerals were identified using three empirical methods: Neutron-Density cross plots for lithology id

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Publication Date
Thu Dec 01 2016
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
REDESCRIPTION AND SOME POLYMORPHISM NOTES IN WORKERS OFCAMPONOTUS XERXESFOREL, 1904 (HYMENOPTERA: FORMICIDAE; FORMICINAE)
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     The specimens of Camponotusxerxes Forel, 1904 were collected from different localities in Iraq; the purpose of morphological study of this species in details throughout the present study.

 

     The description was based on major workers belonging to this species, also some notes of polymorphism in workers have been mentioned; the most important of morphological features are illustrated and figured.

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