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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 Dec 01 2013
Journal Name
Baghdad Science Journal
Linear Increasing in Radial Electronic Density Distribution for K and L Shells throughout Some Be-Like Ions
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Maximum 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.

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Publication Date
Sat Jan 10 2026
Journal Name
Journal Of Physical Education
Academic Achievement Level and Its Relationship with Some Fundamental Skills in Fencing for Third Year College Students
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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Enhancing Vegetative Growth by Adding Phosphorus, Silicon, and Citric Acid to Pepper Plants Cultivated in Plastic Greenhouses
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Abstract<p>The 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 P<sub>2</sub>O<sub>5</sub> 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 </p> ... Show More
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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Engineering
Rigid trunk sewer deterioration prediction models using multiple discriminant and neural network models in Baghdad city, Iraq
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The deterioration of buried sewers during their lifetime can be affected by several factors leading to bad performance and can damage the infrastructure similar to other engineering structures. The Hydraulic deterioration of the buried sewers caused by sewer blockages while the structural deterioration caused by sewer collapses due to sewer specifications and the surrounding soil characteristics and the groundwater level. The main objective of this research is to develop deterioration models, which are used to predict changes in sewer condition that can provide assessment tools for determining the serviceability of sewer networks in Baghdad city. Two deterioration models were developed and tested using statistical software SPSS, the

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Publication Date
Fri Jun 27 2008
Journal Name
Arabian Journal Of Geosciences
Upper Cretaceous carbonate hosted zinc–lead–barite deposits in Northern Thrust Zone, northern Iraq: petrography and geochemistry
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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Pharmacy And Bioallied Sciences
Correlation between Neonatal Outcomes and Maternal Anemia among Attending Pregnant Women in Al-Elwiya Maternity Teaching Hospital
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A<sc>BSTRACT</sc> <sec> <title>Background:

Anemia in pregnancy can considerably elevate the maternal mortality risk and can negatively distress the development of fetus.

Object of the Current Work:

To assess the association between neonatal outcomes and maternal anemia (MA) among pregnant women (PW).

Subjects and Methodology:

The present work is a clinical prospective one performed at Al-Elwiya Maternity

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Publication Date
Fri Jan 01 2016
Journal Name
Applied And Computational Mathematics
Memory Effects Due to Fractional Time Derivative and Integral Space in Diffusion Like Equation Via Haar Wavelets
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Publication Date
Mon Jan 01 2018
Journal Name
Biochemical And Cellular Archive
Irrigation intervals affect dhn1 expression and some physiological parameters in stay green and non-stay-green sorghum
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Publication Date
Thu Feb 27 2025
Journal Name
Journal Of Lifestyle And Sdgs Review
Integrating Quantum Computing and Predictive Analytics and Their Role in Reducing Costs and Achieving Sustainable Development Goals
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Objectives: 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

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Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn: 1683 - 3597 , E-issn : 2521 - 3512)
Comparison Between Conventional and Supersaturable Self-nanoemulsion Loaded with Nebivolol: Preparation and In-vitro/Ex-vivo Evaluation
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Nebivolol (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 formulas wit

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