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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 Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Using Phone Calls to Promote Community Pharmacist Counselling during COVID-19 Pandemic in Baghdad, Iraq
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Drug consultation is an important part of pharmaceutical care. mobile phone call or text message can serve as an easy, effective, and implementable alternative to improving medication adherence and clinical outcomes by providing the information needed significantly for people with chronic illnesses like diabetes and hypertension particularly during pandemics like COVID-19 pandemic.

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Diagnosing Water Problem for Asmari Reservoir in Abu Ghirab Oilfield Using Analytical and Numerical Approaches
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Asmari is the main productive reservoir in Abu Ghirab oilfield in the south-east part of Iraq. It has history production extends from 1976 up to now with several close periods. Recently, the reservoir suffers some problems in production, which are abstracted as water production rising with oil production declining in most wells. The water problem type of the field and wells is identified by using Chan's diagnostic plots (water oil ratio (WOR) and derivative water oil ratio (WOR') against time). The analytical results show that water problem is caused by the channeling due to high permeability zones, high water saturation zones, and faults or fracturing. The numerical approach is also used to study the water movement insi

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Fluids And Structures
Aeroelastic response and limit cycle oscillations for wing-flap-tab section with freeplay in tab
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A linear and nonlinear theoretical and experimental aeroelastic investigation of a wing-flap-tab typical section model undergoing two-dimensional incompressible airflow is described. The linear flutter velocity (LFV) and frequency are predicted using linear analysis. Then a freeplay structural nonlinearity is considered in the tab. The structural equations of motion have been coupled with Theodorsen aerodynamic theory to produce the theoretical aeroelastic model which is analyzed by a state space method to predict the LFV and flutter frequency. Linear piecewise function has been used to introduce the tab spring stiffness in the freeplay state. The ground vibration test is used to measure the model structural dynamic characteristics. Then th

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Publication Date
Mon Jan 01 2018
Journal Name
Rsc Advances
Acyclic and cyclic imines and their metal complexes: recent progress in biomaterials and corrosion applications
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The contemporary development applications on scientific areas of acyclic and cyclic Schiff bases and their complexes.

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Publication Date
Sat Aug 17 2013
Journal Name
American Journal Of Pharmacological Sciences
Pentoxifylline as Adjuvant Therapy to Etanercept in Patients with Moderately to Highly Active Rheumatoid Arthritis
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Publication Date
Sat Mar 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Potential and Current Distribution in Flow Through Porous Electrochemical Reactor Working under Limiting Current Conditions
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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Enhancing Heat Transfer in Tube Heat Exchanger by Inserting Discrete Twisting Tapes with Different Positions
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Enhancement of heat transfer in the tube heat exchanger is studied experimentally by using discrete twisted tapes. Three different positions were selected for inserting turbulators along tube section (horizontal position by α= 00, inclined position by α= 45 0 and vertical position by α= 900). The space between turbulators was fixed by distributing 5 pieces of these turbulators with pitch ratio    PR = (0.44). Also, the factor of constant heat flux was applied as a boundary condition around the tube test section for all experiments of this investigation, while the flow rates were selected as a variable factor (Reynolds number values vary from 5000 to 15000). The results s

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Publication Date
Sun Aug 07 2022
Journal Name
Nanomaterials
Efficient Heat Transfer Augmentation in Channels with Semicircle Ribs and Hybrid Al2O3-Cu/Water Nanofluids
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Global technological advancements drive daily energy consumption, generating additional carbon-induced climate challenges. Modifying process parameters, optimizing design, and employing high-performance working fluids are among the techniques offered by researchers for improving the thermal efficiency of heating and cooling systems. This study investigates the heat transfer enhancement of hybrid “Al2O3-Cu/water” nanofluids flowing in a two-dimensional channel with semicircle ribs. The novelty of this research is in employing semicircle ribs combined with hybrid nanofluids in turbulent flow regimes. A computer modeling approach using a finite volume approach with k-ω shear stress transport turbulence model was used in these simu

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Publication Date
Tue Oct 03 2023
Journal Name
Journal Of The Indonesian Tropical Animal Agriculture
Growth performance, intestinal morphology, and carcass traits in broiler chicken fed Conocarpus erectus leaf meal
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Publication Date
Sun Oct 19 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Correlation between crevicular C-reactive protein level with its serum level in chronic periodontitis patients
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Background: The main purpose of this study is to find if there is any correlation between the level of C-reactive protein (CRP) in gingival crevicular fluid with its serum level in chronic periodontitis patients and to explore the differences between them according to the probing depth. Materials and methods: Forty seven male subjects enrolled in this study. Thirty males with chronic periodontitis considered as study group whom further subdivided according to probing depth into subgroup 1 with pocket depth ≤6mm, subgroup 2 with pocket depth >6mm. The other 17 subjects considered as controls. For all subjects, clinical examination where done for periodontal parameters plaque index (PLI), gingival index (GI), bleeding on probing (BOP),

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