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.
At present there is no approved food antidote for cyanide poisoning. Therefore, plants are being tested as possible antidotes for cyanide (CN) toxicity. This study aimed to evaluate the possible protective role of the ethanolic extract of Tetrapleura tetraptera (T. tetraptera) against cyanide nephrotoxicity and hepatotoxicity in male rats. Forty five male albino rats divided into nine groups were used for the experiment: Group 1 received water only, Group 2 received CN only, Group 3 received CN + thiosulphate, Groups 4, 5 and 6 received 100, 250 and 500 mg/kg T tetraptera extract, respectively. Groups 7, 8 and 9 received CN in addition to 100, 250 and 500 mg/kg T tetraptera, respectively. The results s
... Show MoreThis study aimed to isolate and phenotype lymphocytes in untreated children patients with chronic allergic asthma. To reach such aim the study involved (25) patients from children (17 male and 9 female) whom their ages where between (3-10) years, in addition to (15) apparently healthy children (9 male and 6 female) in the same ages involved as control group. The data demonstrated that there was a significant increase in the mean percentages of T-lymphocytes (CD3+ cells) in the peripheral blood of patients (66.75±0.29)**, in comparison with control group (43.58±0.19), a significant increase in the mean percentages of T-helper lymphocytes (CD4+ cells) in the pe
... Show MoreBackground: footballers may have poor oral health like elevated levels of dental caries. The purpose of this study was to estimate the prevalence and severity of dental caries in Iraqi footballers and to measure dental treatments needs. Materials and methods: 403 Iraqi males footballers aged from 18-32 years were included in the study. The cases were recruited from 18 clubs in Baghdad city. Results: the results of present study showed increased percent of caries experience according to age increase and decreased dental caries percent as education level increased among Iraqi footballers. Decayed component was found to be the largest of DMFS value compared to MS and FS among all age groups, Caries experience was found to be increased as age
... Show MoreIn this work, we construct complete (K, n)-arcs in the projective plane over Galois field GF (11), where 12 2 ≤ ≤ n ,by using geometrical method (using the union of some maximum(k,2)- Arcs , we found (12,2)-arc, (19,3)-arc , (29,4)-arc, (38,5)-arc , (47,6)-arc, (58,7)-arc, (68,6)-arc, (81,9)-arc, (96,10)-arc, (109,11)-arc, (133,12)-arc, all of them are complete arc in PG(2, 11) over GF(11).
Health literacy is an important method used by the authorities to strengthen the health system. The aim of this study is to assess the knowledge of some basic health principles among women of different educational states. This is a crosssectional study, performed from December 2014 until January 2016, Baghdad. All candidates were: females > 18 years, neither medical staff nor students. They were divided into two groups: educated and uneducated. The sample included 213 women, there were 112 educated and 101 uneducated women. Regarding educated group, accurate answers regarding route of transmission of typhoid fever was 73.2% in educated subjects vs. 49.5% in uneducated subjects. Main source of information for both groups was p
... Show MoreOne wide-ranging category of open source data is that referring to geospatial information web sites. Despite the advantages of such open source data, including ease of access and cost free data, there is a potential issue of its quality. This article tests the horizontal positional accuracy and possible integration of four web-derived geospatial datasets: OpenStreetMap (OSM), Google Map, Google Earth and Wikimapia. The evaluation was achieved by combining the tested information with reference field survey data for fifty road intersections in Baghdad, Iraq. The results indicate that the free geospatial data can be used to enhance authoritative maps especially small scale maps.
Background: Acromegaly is an uncommon, chronic, debilitating condition characterized by hyperinsulinism, insulin resistance, diabetes and prediabetes. One possibility for managing acromegaly's questionable influence on glucose homeostasis is the somatostatin analogues. Aim: To analyze the frequency and risk factors for impaired glucose homeostasis in acromegaly patients treated with depot long-acting octreotide (octreotide LAR), as well as the relationship between risk and treatment duration. Methods: The study included 52 Iraqi adults with acromegaly receiving octreotide LAR. Demographic, anthropometric, and clinical data were collected, as well as the duration of Octreotide LAR administration. Growth hormone, IGF-1, and adenoma si
... Show MoreVegetation monitoring is considered an important application in remote sensing task due to variation of vegetation types and their distribution. The vegetation concentration around the Earth is increase in 5% in 2000 according to NASA monitoring. This increase is due to the Indian vegetable programs. In this research, the vegetation monitoring in Baghdad city was done using Normalized Difference Vegetation Index (NDVI) for temporal Landsat satellite images (Landsat 5 TM& Landsat 8 OIL). These images had been used and utilize in different times during the period from 2000, 2010, 2015 & 2017. The outcomes of the study demonstrate that a change in the vegetation Cover (VC) in Baghdad city. (NDVI) generally shows a
... Show MoreDrought is one of the most natural hazards that may harm human life and property under different weather and environmental conditions. This study used remote sensing data to monitor agricultural and meteorological drought in Babel Governorate. Drought maps were drawn using Landsat 8 images based on Normalized Difference Vegetation Index (NDVI) for 2015, 2018, and 2021. The meteorological drought was assessed using a standardized precipitation index (SPI 12) for the same years. The results showed that the SPI-12 indicated near-normal drought types in 2015 and 2018, whereas SPI values showed a lower value in 2021. Two drought categories were identified which were moderate drought and severe drought. The NDVI results showed tha
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