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.
Graphene-carbon nitride can be synthesized from thiourea in a single step at a temperature of four hours at a rate of 2.3 ℃/min. Graphene-carbon nitride was characterized by Fourier-transform infrared spectroscopy (FTIR), energy dispersive X-ray analysis (EDX), scanning electron microscopy, and spectrophotometry (UV-VIS). Graphene-carbon nitride was found to consist of triazine and heptazine structures, carbon, and nitrogen. The weight percentage of carbon and the atomic percentage of carbon are 40.08%, and the weight percentage of nitrogen and the atomic percentage of nitrogen are 40.08%. Therefore, the ratio and the dimensions of the graphene-carbon nitride were characterized by scanning electron microscopy, and it was found that the
... Show MoreAge is a predominant parameter for arbitrating an individual, for security and access concerns of the data that exist in cyber space. Nowadays we find a rapid growth in unethical practices from youngsters as well as skilled cyber users. Facial image renders a variety of information that can be used, when processed to ascertain the age of individuals. In this paper, local facial features are considered to predict the age group, where local Binary Pattern (LBP) is extracted from four regions of facial images. The prominent areas where wrinkles are developed naturally in human as age increases are taken for feature extraction. Further these feature vectors are subjected to ensemble techniques that increases th
... Show MoreIn this research, attempt to overcome and quantities the problem of the large number of frequency of dust storms and the areas that generated and then identifying these areas in order to be held by the agricultural areas, as has been the adoption of many of the techniques and methods of processing image in remote sensing and geographic information systems and linking them together to identify those areas in Iraq or the neighbors, especially the northern and north-west wind of the fact that Iraq is in the northern and north - western most days of the year. Research has included the use of images from the satellite (MODIS) with quality (Aqua) and (Terra) with the assembly of the amount of dust, these storms, it was determining the values o
... Show MoreLinear programming currently occupies a prominent position in various fields and has wide applications, as its importance lies in being a means of studying the behavior of a large number of systems as well. It is also the simplest and easiest type of models that can be created to address industrial, commercial, military and other dilemmas. Through which to obtain the optimal quantitative value. In this research, we dealt with the post optimality solution, or what is known as sensitivity analysis, using the principle of shadow prices. The scientific solution to any problem is not a complete solution once the optimal solution is reached. Any change in the values of the model constants or what is known as the inputs of the model that will chan
... Show MoreIn this article, the effects of the O2 ratio on the electrical characteristics, including the I-V characteristic curve, Panchen’s curve, and I-P curve, were tested in a sample of O2/Ar gaseous mixture . The sample was produced by plasma-based DC magnetron sputtering with niobium metal as a target material. The inter-electrode spacing value was 4 cm. Plasma diagnosis via the Optical Emission Spectroscopy (OES) method was used to achieve Te and Ne mixture values of 20 %, 30 %, 50%, and 70% in the Ar/O2 system. The results showed that the discharge is operating in the abnormal glow region and the discharge current was decreased by increasing O2 percentage. In addition, the experimenta
... Show MoreIn this research, we obtained nanoparticles (NPs) using a type of microwave (cold plasma) and water extract from Origanum vulgare with the addition of silver nitrate (AgNO3) solution. Silver nanoparticles are characterized by high production techniques. Experimental factors such as morphology, structure, optical properties and active compounds of the nanoparticle extract were studied through specific tests such as morphology, UV spectroscopy, FE-SEM, FT-IR, and Atomic Force Microscopy (AFM). Plants were used in manufacturing the nanoparticles, as plants are well known for their accessibility and applicability in different pathological areas. The current research provides information on the Green Union System of N
... Show MoreThe road network serves as a hub for opportunities in production and consumption, resource extraction, and social cohabitation. In turn, this promotes a higher standard of living and the expansion of cities. This research explores the road network's spatial connectedness and its effects on travel and urban form in the Al-Kadhimiya and Al-Adhamiya municipalities. Satellite images and paper maps have been employed to extract information on the existing road network, including their kinds, conditions, density, and lengths. The spatial structure of the road network was then generated using the ArcGIS software environment. The road pattern connectivity was evaluated using graph theory indices. The study demands the abstraction and examin
... Show MoreThese years Qatar has emerged as an important regional destination of foreign direct investment (FDI), which demonstrates the recent success of several smaller economies in attracting FDI. This paper aims to investigate the causal relationships between inward FDI and economic growth in the particular case of Qatar featured as oil production country. Vector Autoregressive (VAR) Impulse Responses and Granger Causality Tests were adopted as major research methods. Annual data set was used covering from 1990 to 2010. The main results demonstrated the bi-directional causality and long-run relationships between FDI inflows and economic growth in Qatar. And to attract FDI inflows into Qatar, the government shall continue its efforts in const
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