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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
Tue Apr 04 2023
Journal Name
International Journal Of Professional Business Review
Leadership and Internal Communication Strategies in Public Organizations: Analytical Research
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Purpose: As managers can lead a set of ways to improve internal communication in public organizations, and leadership can cultivate a common understanding of goals within the organization and share the vision in preparation for its way to better performance, the purpose of the research is to assess the type and strength of the relationship between internal communication and different forms of leadership.   Theoretical framework: The study demonstrates how leaders in public organizations improve internal communication, related to employees' perceptions of public organizations' routines and performance.   Design/methodology/approach: The  study  uses the  ordinary  least  squares  (OLS) and  applied multiple  regression A sa

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Publication Date
Wed Jan 22 2025
Journal Name
Iraqi Journal Of Science
EXTRACELLULAR SUPEROXIDE DISMUTASE CHANGES IN PATIENTS WITH DIFFERENT BRAIN TUMORS
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The Specific activity of extracellular superoxide dismutase (EC-SOD) was measured in healthy persons and in patients with benign and malignant brain tumors. The results show decrease of the EC-SOD specific activity in sera of patients with benign and malignant brain tumors in comparison to that of control group.This study concentrated on studying the changes that occur in sera EC-SOD activity of patients with benign and malignant brain tumors, in comparison to that of normal individuals. The result also revealed that this isoenzyme is present in many different molecular weights forms (as judged by polyacrylamide gel electrophoresis), some of these with no enzymatic activity. Conversion among these forms occurs in the malignant sera

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Publication Date
Sun Jan 01 2012
Journal Name
International Journal Of Computer Science Issues (ijcsi)
Near Rough and Near Exact Subgraphs in Gm-Closure spaces
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The basic concepts of some near open subgraphs, near rough, near exact and near fuzzy graphs are introduced and sufficiently illustrated. The Gm-closure space induced by closure operators is used to generalize the basic rough graph concepts. We introduce the near exactness and near roughness by applying the near concepts to make more accuracy for definability of graphs. We give a new definition for a membership function to find near interior, near boundary and near exterior vertices. Moreover, proved results, examples and counter examples are provided. The Gm-closure structure which suggested in this paper opens up the way for applying rich amount of topological facts and methods in the process of granular computing.

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Publication Date
Wed Feb 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Supra-Approximation Spaces Using Mixed Degree System in Graph Theory
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This paper is concerned with introducing and studying the o-space by using out degree system (resp. i-space by using in degree system) which are the core concept in this paper. In addition, the m-lower approximations, the m-upper approximations and ospace and i-space. Furthermore, we introduce near supraopen (near supraclosed) d. g.'s. Finally, the supra-lower approximation, supraupper approximation, supra-accuracy are defined and some of its properties are investigated.

Publication Date
Sat Nov 27 2021
Journal Name
International Conference On Fibre-reinforced Polymer (frp) Composites In Civil Engineering
Hybrid Anchors in Reinforced Concrete Slabs Strengthened with FRP Sheets
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Reinforced concrete (RC) slabs strengthened with carbon fibre reinforced polymer (CFRP) and subjected to flexural actions may experience many types of failure, including FRP debonding, FRP rupture and concrete crushing. Of these different types of failure modes, FRP debonding stands out as the most predominant type of failure because of its dependence on the relatively weak bond interface between the soffit of the RC member and the FRP sheet attached to it. Many anchorage systems have been developed to enhance the performance of strengthened systems, one of which is the hybrid anchor, which combines the effects of patch anchors and spike anchors. Hybrid anchors have shown significant enhancement when used with RC members subjected to shear

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Publication Date
Wed Jan 01 2014
Journal Name
Iraqi Journal Of Agricultural Sciences
Predicting maize ear grain weight in situ by ear dimensions
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To find out a simple and efficient equation to estimate maize ear grain weight on farm (in situ), twenty three maize crosses along with two synthetics were grown in the field. On the experimental farm of the Dept. of Field Crop Sci., College of Agric., Univ. of Baghdad, seeds of twenty five maize genotypes were grown in the fall season of 2013 with three replicates. At dough stage of the kernels, five naked ears of each experimental units were measured for length and maximum diameter. This will sum up 125 ears of the trial. The volumes of ears were calculated as cylinder (length× r2× 3.1416). Grain weight of all ears were determined after harvesting and drying to 15% grain moisture. A constant was calculated by dividing ear grain weight b

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Publication Date
Sun Sep 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Torque and Drag Forces Problems in Highly Deviated Oil Well
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Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for anal

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Publication Date
Wed Jan 22 2025
Journal Name
Journal Of Physical Education
Criteria Some Power Defined By Speed Endurance In Youth Basketball
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Publication Date
Tue Jan 16 2018
Journal Name
International Journal Of Science And Research
Some Biochemical Assays in Hemodialysis Patients with Chronic Hepatitis C
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Abstract: The present study aimed to evaluate calcium, potassium, albumin, protein, creatinine, urea, uric acid levels, and the level of total sialic acid in the sera of patients with chronic renal failure who had been infected with Hepatitis C virus and in the sera of patients with chronic renal failure, and compare them with healthy volunteers. A total of 90 subjects with age 25-55 years, were divided into three groups. G1 represents 30 patients with chronic renal failure who had treated by dialysis and infected with chronic Hepatitis C virus (positive group). G2 represents 30 patients with chronic failure who had been treated by dialysis (negative group), while G3 represents 30 healthy volunteers (control group). The results showed

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Digital modeling and its technical variables in contemporary interior design
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The current research sheds light on an important aspect of the great and rapid development in the field of science and technology and modern manufacturing methods as a result of the scientific revolution resulting from the accelerated cognitive development, which prompted designers in general and interior design in particular to exploit and invest in digital technology and the development of digital control in the process of designing the industrial product for the purpose of creativity and innovation through these digital programs Digital models achieve the requirements and desires of the interior designer according to the creative skill using modern software with high efficiency And extreme accuracy that is consistent with the requirem

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