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.
Background: Pyogenic discitis most frequently occurs
after home delivery, hemorridectomy, and dilatation and
curettage. Discitis is generally due to blood borne bacterial
invasion of the disc from adjacent end-plate via
communicating vessels. Infective discitis remains an
uncommon, but potentially serious cause for back pain.
Delayed diagnosis can occur and a high index of suspicion
may occur.
Methods: The study included 30 patients suffering from
localized low back pain with limitation of movement.
Diagnosis was made by history, physical examination and
investigation mainly E.S.R and MRI.
Results: 50.3% of patient with discitis had a history of
vaginal delivery, 15% had a history of hemorridectomy
In this study, the behavior of square helical piles models (5×5) mm2 embedded in expansive soil bed overlaying a layer of sandy soil was investigated. The sand layer 200mm thickness was compacted into four sub layers in a steel container with diameter 400mm in size. Sandy soil layer was compacted into two relative densities 40% and 80%. The bed of ثءحties 40% and 80%.The bed of o00mm in size.Sandy soil layer was compacted into two relative densities 40% and 80%.The bed of oexpansive soil 300mm thickness was compacted into six sub layers on sandy soil layer. Model tests are performed with helical pile length 350mm, 400mm and 450mm and with helix diameter 15mm and 20mm. Also, one helix and double helix were
... Show MoreOpenStreetMap (OSM) is the world’s biggest publicly licensed geographic data collection. Because OSM is rapidly being used in a wide range of applications, researchers have focused their efforts on determining its quality. The OSM buildings data quality is still ambiguous, due to the limitations, and a few researchers have evaluated the OSM buildings data quality through difficulties where the authoritative data are not obtainable. The focus of this research is to analyze and assess the accuracy of OSM buildings including completeness, and positional accuracy methods. Two different study areas in Baghdad city-Iraq have been investigated: Al-Rasheed and Al-Karrada. The process of the (OSM) data evaluation involved identifying the correspon
... Show MoreBackground: Many previous studies were concerned with
the relationship between gestational diabetes and the
development of vaginal candidiasis in pregnant women. In
this study, our aim is directed to uncover glucose tolerance
status in non-diabetic pregnant women inflicted with
candida albicans.
Methods: Thirty-four pregnant women with vaginal
condidiasis (as demonstrated by microscopy) were enrolled
in this study. The patients were nearly similar in their
anthropometric and demographic criteria with those of the
healthy pregnant women (control group, forty –two
women). Fasting plasma sugar and glucose tolerance test
were alone for all patients and control group.
Results: fasting plasma sugar was
To maintain river flows necessary to meet social and ecological objectives, instream environmental flows are frequently used as a strategy. The capability of three alternative historical flow approaches to protect against low flows is shown in this study using gage stations in the Shatt Al-Hillah River in Iraq. The extension of the Shatt al-Hillah River is the focus of this research discussion on environmental flow assessment. The available data on discharge in this research were adopted for ten years from 2012-2021. Different flow methods were adopted to establish a minimum environmental flow in the Shatt Al-Hillah River. Three hydrological-based approaches: Tennant, modified Tennant, and low-flow metrics like 7Q10, wer
... Show MoreThis research aims to investigate the extent to which the Iraqi audience relies on interactive television programs as a source of information regarding national issues and their resulting impacts. It seeks to identify the types and nature of attitudes developed among the public towards national issues through these programs and determine the prominent topics and issues highlighted to the audience. The researcher employed a field survey as the primary research method, employing a questionnaire for data collection along with scientific observation and the Likert three-point scale to measure attitudes. The study was guided by the media dependency theory. A sample of 520 questionnaires was distributed to residents in
... Show MoreBACKGROUND: Anemia during pregnancy is still a challenge throughout the world, and it may cause severe health consequences in the maternal and fetal sides. AIM: This study aims to find out the prevalence of maternal anemia and potential adverse outcomes in Iraq. METHODS: In Medical City Tertiary Center in Baghdad, singleton pregnant ladies came for delivery were involved over 6 months’ period. Based on hemoglobin (Hb) readings; they were divided into no anemia group (Hb>11 g/l) and anemia group which were further subdivided into mild, moderate, and severe (Hb =10–10.9, =7.1–9.9, and <7 g/l, respectively). Full history and examination were performed by attending obstetrician and pediatrician for the upcoming babies. RE
... Show MorePhysicians are infrequently selected to serve in the yearlong role of Jefferson Science Fellow (JSF) as senior science advisor for the US Department of State or the United States Agency for International Development. The authors discuss the role of a JSF in promoting “science diplomacy” from the perspective of one alumnus, who sites examples of ongoing, long-term collaborative projects including one focusing on medical education reform in Iraq that would not have been possible without the JSF program. More than 3 decades of political and social unrest, terrorism, the internal displacement of millions of Iraqi citizens, the arrival of Syrian refugees, international sanctions, and the effect of fluctuating oil prices that fund education i
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