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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
Fri Dec 20 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
MEASURING RETURNSS TO SCALE, DISTRIBUTION EFFICIENCY AND ESTIMATING WHEAT PRODUCTION FUNCTION IN DHI QAR PROVINCE
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The aim of this research was to estimate the production function to measure returns to scale and distribution efficiency of  resources used in the production of wheat. Cross sectional data used of a random sample of 130 farmers in Dhi Qar Province. The results of the quantitative analysis of estimating production function showed that the double logarithmic form was the best estimated model based on economic and statistical indicators. However, that form suffered from heteroscedasticity and autocorrelation, so the robust regression technique was chosen. Value of returns to scale was 0.89 and this indicates decreasing returns to scale. This means that production function is in the second stage of the function. The results of the dist

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Publication Date
Tue Dec 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Endoscopic Partial Lateral Middle Turbinectomy versus middle Turbinat Trimming in Adult patients with Concha Bullosa
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Background: Concha bullosa is an anatomical variation which defined by pneumatizaton of middle turbinate that occurred with an incidence of (5 to 25%) in the normal population.It has the potential to cause crowding and obstruction of the middle meatus and nasal cavity. There are many surgical techniques which utilized for its management. Study goal: Is to compare the formation of adhesion between endoscopic partial lateral middle turbinectomy and middle turbinate trimming in cases of concha bullosa. Patients and methods: A prospectivecomparative clinical trial was performed in the ENT department at Al-Shahid Ghazi AL Hariri Hospital in Medical City over the period from September 2016 to August 2017. Fifty nine (59) patients {24 males

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Publication Date
Thu Jul 09 2026
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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Publication Date
Sun Sep 26 2021
Journal Name
Modern Sport
Decision-making and its relationship to spiking and blocking performance in volleyball for emerging players
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The game of volleyball is one of the competitive team games that took the lead in terms of its spread in the world, and the game of volleyball relies on basic skills as an important base on which this game is built to advance in the level of performance Performance and among these skills the skill of spiking and blocking wall, the research aims to identify the extent of the relationship of decision-making to the performance of spiking and blocking in volleyball for junior players. The sample was chosen from volleyball players for the Junior Specialized School of Sulaikh Sports Club / Baghdad Governorate for the season 2020 The researcher used the descriptive approach, and the research community was composed of (101) players. The two

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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
Fri Nov 01 2019
Journal Name
Sensors And Actuators B: Chemical
Sensor and sensor microtiterplate with expanded pH detection range and their use in real samples
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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Energy Storage
Accelerated charging dynamics in shell-and-multi-tube latent heat storage systems for building applications
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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Communications Software And Systems
Proactive Hybrid Half and Joint D2D Handover Scheme in Multi-access Mobile Edge Computing (MEC)
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Publication Date
Mon Jul 18 2022
Journal Name
Ieee Access
Moderately Multispike Return Neural Network for SDN Accurate Traffic Awareness in Effective 5G Network Slicing
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Due to the huge variety of 5G services, Network slicing is promising mechanism for dividing the physical network resources in to multiple logical network slices according to the requirements of each user. Highly accurate and fast traffic classification algorithm is required to ensure better Quality of Service (QoS) and effective network slicing. Fine-grained resource allocation can be realized by Software Defined Networking (SDN) with centralized controlling of network resources. However, the relevant research activities have concentrated on the deep learning systems which consume enormous computation and storage requirements of SDN controller that results in limitations of speed and accuracy of traffic classification mechanism. To fill thi

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Publication Date
Wed Sep 20 2017
Journal Name
Mechanical Sciences
Comparative experimental investigation and gap flow simulation in electrical discharge drilling using new electrode geometry
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Abstract. This study presents experimental and numerical investigation on the effectiveness of electrode geometry on flushing and debris removal in Electrical Discharge Drilling (EDD) process. A new electrode geometry, namely side-cut electrode, was designed and manufactured based on circular electrode geometry. Several drilling operations were performed on stainless steel 304 using rotary tubular electrodes with circular and side-cut geometries. Drilling performance was characterized by Material Removal Rate (MRR), Electrode Wear Rate (EWR), and Tool Wear Ratio (TWR). Dimensional features and surface quality of drilled holes were evaluated based on Overcut (OC), Hole Depth (HD), and Surface Roughness (SR). Three-dimensional

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