Preferred Language
Articles
/
jpgiafs-386
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
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
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
...Show More Authors

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.

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sat Apr 01 2017
Journal Name
Applied Energy
Melting enhancement in triplex-tube latent heat energy storage system using nanoparticles-metal foam combination
...Show More Authors

View Publication
Scopus (304)
Crossref (304)
Scopus Clarivate Crossref
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
...Show More Authors

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

... Show More
View Publication
Scopus (25)
Crossref (22)
Scopus Clarivate Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Digital Communications And Networks
Dynamic channel estimation-aware routing protocol in mobile cognitive radio networks for smart IIoT applications
...Show More Authors

View Publication
Scopus (17)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Wed Nov 05 2025
Journal Name
Irrigation And Drainage
Predicting Potential Salinity in River Water for Irrigation Water Purposes Using Integrative Machine Learning Models
...Show More Authors
ABSTRACT<p>Accurate prediction of river water quality parameters is essential for environmental protection and sustainable agricultural resource management. This study presents a novel framework for estimating potential salinity in river water in arid and semi‐arid regions by integrating a kernel extreme learning machine (KELM) with a boosted salp swarm algorithm based on differential evolution (KELM‐BSSADE). A dataset of 336 samples, including bicarbonate, calcium, pH, total dissolved solids and sodium adsorption ratio, was collected from the Idenak station in Iran and was used for the modelling. Results demonstrated that KELM‐BSSADE outperformed models such as deep random vector funct</p> ... Show More
View Publication
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Aug 07 2022
Journal Name
Nanomaterials
Efficient Heat Transfer Augmentation in Channels with Semicircle Ribs and Hybrid Al2O3-Cu/Water Nanofluids
...Show More Authors

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

... Show More
View Publication
Scopus (14)
Crossref (20)
Scopus Clarivate Crossref
Publication Date
Fri Feb 24 2023
Journal Name
Membranes
Enhanced Antifouling in Flat-Sheet Polyphenylsulfone Membranes Incorporating Graphene Oxide–Tungsten Oxide for Ultrafiltration Applications
...Show More Authors

In this study tungsten oxide and graphene oxide (GO-WO2.89) were successfully combined using the ultra-sonication method and embedded with polyphenylsulfone (PPSU) to prepare novel low-fouling membranes for ultrafiltration applications. The properties of the modified membranes and performance were investigated using Fourier-transform infrared spectroscopy (FT-IR), scanning electron microscopy (SEM), contact angle (CA), water permeation flux, and bovine serum albumin (BSA) rejection. It was found that the modified PPSU membrane fabricated from 0.1 wt.% of GO-WO2.89 possessed the best characteristics, with a 40.82° contact angle and 92.94% porosity. The permeation flux of the best membrane was the highest. The pure water permeation f

... Show More
View Publication
Scopus (32)
Crossref (29)
Scopus Clarivate Crossref
Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Preparation and Spectral Characterization of New Azo Imidazole Ligand 2-[(2`-Cyano Phenyl) Azo]-4,5-Diphenyl Imidazole and its Complexes with Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg (II) Ions
...Show More Authors

The preparation and spectral characterization of complexes for Co(II), Ni(II), Cu(II), Cd(II), Zn(II) and Hg(II) ions with new organic heterocyclic azo imidazole dye as ligand 2-[(2`-cyano phenyl) azo ]-4,5-diphenyl imidazole ) (2-CyBAI) were prepared by reacting a dizonium salt solution of 2-cyano aniline with 4,5-diphenyl imidazole in alkaline ethanolic solution .These complexes were characterized spectroscopically by infrared and electronic spectra along with elemental analysis‚ molar conductance and magnetic susceptibility measurements. The data show that the ligand behaves a bidantate and coordinates to the metal ion via nitrogen atom of azo and with imidazole N3 atom. Octahedral environment is suggested for all metal complex

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization of 2-azido-4-(azido (2-azido-2-( azido carbonyl)-1,3-dioxoian-4-yl)methyl)– 5-((R-azido (hydroxyl) methyl- 1,3-dioxole-2-carbonyl azide. ethanol. hydrate (L-AZD) with Some Metal Complexes
...Show More Authors

The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

... Show More
Publication Date
Mon Jun 01 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Dental fluorosis, dental caries, and treatment needs in Al-Muthana'a governorate among 12 years old students
...Show More Authors

Background: A case-control study design revealeda relationship between the present of fluoride, and the reduction of dental caries and the increase prevalence and severity of dental fluorosis .The aim of this study was to assess the prevalence and severity of dental caries in relation to dental fluorosis among school children in Al-Muthana'a Governorate. Materials and methods: It was conducted among primary school students aged 12 years old, the age was taken according to the criteria of World Health Organization (1997) (1).The number of students was selected in each sector of control group according to number of schools in that sector .Sectors of control group which depend on water of river as source of drinking water. Case group which inc

... Show More
View Publication Preview PDF