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.
Existing leachate models over–or underestimates leachate generation by up to three orders of magnitude. Practical experiments show that channeled flow in waste leads to rapid discharge of large leachate volumes and heterogeneous moisture distribution. In order to more accurately predict leachate generation, leachate models must be improved. To predict moisture movement through waste, the two–domain PREFLO, are tested. Experimental waste and leachate flow values are compared with model predictions. When calibrated with experimental parameters, the PREFLO provides estimates of breakthrough time. In the short term, field capacity has to be reduced to 0.12 and effective storage and hydraulic conductivity of the waste must be increased to
... Show MoreThe research was conducted in a plastic greenhouse at the College of Agricultural Engineering Sciences, University of Baghdad - Jadiriyah Campus, during the 2021-2022 season, to study the effect of phosphorus, silicon, and citric acid on pepper plants using a factorial experiment design with three replicates. The first factor had three levels of phosphorus (0, 160, and 320 kg P2O5 per hectare), the second factor had three levels of potassium silicate (0, 75, and 100 kg per hectare), and the third factor had four levels of citric acid (0, 2, 4, and 6 kg per hectare). The statistical analysis showed that treatment P2S2C1 resulted in an increase
Total dissolved solids are at the top of the parameters list of water quality that requires investigations for planning and management, especially for irrigation and drinking purposes. If the quality of water is sufficiently predictable, then appropriate management is possible. In the current study, Multiple Linear Regression (MLR) and Artificial Neural Network (ANN) models were used as indicators of water quality and for the prediction of Total Dissolved Solids (TDS) along the Tigris River, in Baghdad city. To build these models five water parameters were selected from the intakes of four water treatment plants on the Tigris River, for the period between 2013 and 2017. The selected water parameters were Total Dissolved Solids (TDS
... Show MoreMaximum values of one particle radial electronic density distribution has been calculated by using Hartree-Fock (HF)wave function with data published by[A. Sarsa et al. Atomic Data and Nuclear Data Tables 88 (2004) 163–202] for K and L shells for some Be-like ions. The Results confirm that there is a linear behavior restricted the increasing of maximum points of one particle radial electronic density distribution for K and L shells throughout some Be-like ions. This linear behavior can be described by using the nth term formula of arithmetic sequence, that can be used to calculate the maximum radial electronic density distribution for any ion within Be like ions for Z<20.
339 individuals , were sorted from 22 samples collected from three sites in Tigris River including , Al- Sarafiya district (S1), Al- Jaderiyah district (S2) and Al-Za'afaraniya district (S3), in addition to one site in the irrigation canal of the Al- Jaderiyah campus of the University of Baghdad (S4) , and in Al- Jeish canal(S5) east Baghdad. The sorting results revealed that the highest number of individuals of 102 was recorded at S4, whereas the lowest number of 24 individuals was recorded at S2. Regarding the sites, site S4 was the richest site with 30% of the total number represented 16 species, while each of S3 and S5 had 8 species only with 17.11% and 28.60% of the total individuals number respectively. The values of Jaccared Sim
... Show MoreObjectives: The research aims to demonstrate the integration between Quantum Computing (QC) and Predictive Analysis (PA) and their role in reducing costs while achieving Sustainable Development Goals (SDGs). The study addresses the inefficiencies in calculating and measuring product costs under traditional systems and examines how QC and PA can enhance cost reduction and product quality to better meet customer needs. Additionally, the research seeks to strengthen the theoretical framework with practical applications, illustrating how this integration improves a company’s competitive position while promoting social, environmental, and economic sustainability. Methods: The study employs a descriptive analytical approach, focusi
... Show MoreIn the petroleum industry, multiphase flow dynamics within the tubing string have gained significant attention due to associated challenges. Accurately predicting pressure drops and wellbore pressures is crucial for the effective modeling of vertical lift performance (VLP). This study focuses on predicting the multiphase flow behavior in four wells located in the Faihaa oil field in southern Iraq, utilizing PIPESIM software. The process of selecting the most appropriate multiphase correlation was performed by utilizing production test data to construct a comprehensive survey data catalog. Subsequently, the results were compared with the correlations available within the PIPESIM software. The outcomes reveal that the Hagedorn and Brown (H
... Show MoreNebivolol (NBH) is a third-generation B1-blocker with high selectivity and vasodilation activity. Nevertheless, nebivolol exhibits low oral bioavailability, which may adversely affect its efficacy. Recently, supersaturable self-nanoemulsion (Su-SNE) is an advanced SNE approach that can address low bioavailability The study aims to prepare nebivolol-loaded Su-SNE by reduction the amount of the prepared conventional SNE to half. Besides, an appropriate polymer type and concentration to prevent NBH precipitation upon oral administration have investigated.. A conventional self-nanoemulsion (formula A) was prepared by dissolving NBH in 500 mg vehicle mixture of imwitor®988: cremophor-EL: propylene glycol. Then, eight Su-SNE formul
... Show MoreWellbore instability problems cause nonproductive time, especially during drilling operations in the shale formations. These problems include stuck pipe, caving, lost circulation, and the tight hole, requiring more time to treat and therefore additional costs. The extensive hole collapse problem is considered one of the main challenges experienced when drilling in the Zubair shale formation. In turn, it is caused by nonproductive time and increasing well drilling expenditure. In this study, geomechanical modeling was used to determine a suitable mud weight window to overpass these problems and improve drilling performance for well development. Three failure criteria, including Mohr–Coulomb, modifie