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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

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
Sun Sep 01 2013
Journal Name
Agricultural Mechanization In Asia, Africa And Latin America
Which plow is more suitable for tillage farming in Iraq?

There were two types of plows used widely in agricultural fields in the country. The first plow was moldboard plow, while the second one was chisel plow. There were large numbers of Iraqi farmers that used chisel plow for such farming practices. Researchers found that moldboard plows gave the highest rate of carbon dioxide emission. They observed that that with chisel plows they got the lowest carbon dioxide emission. Chisel plow saved energy as compared to moldboard plow and the cost of using the chisel plows was less than the moldboard plows. Chisel plow decreased carbon dioxide emissions from the soil and improve soil properties. The benefits of using chisel plows were more than using moldboard plows.

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Publication Date
Thu Jun 01 2023
Journal Name
Ifip Advances In Information And Communication Technology
Rapid Thrombogenesis Prediction in Covid-19 Patients Using Machine Learning

Machine Learning (ML) algorithms are increasingly being utilized in the medical field to manage and diagnose diseases, leading to improved patient treatment and disease management. Several recent studies have found that Covid-19 patients have a higher incidence of blood clots, and understanding the pathological pathways that lead to blood clot formation (thrombogenesis) is critical. Current methods of reporting thrombogenesis-related fluid dynamic metrics for patient-specific anatomies are based on computational fluid dynamics (CFD) analysis, which can take weeks to months for a single patient. In this paper, we propose a ML-based method for rapid thrombogenesis prediction in the carotid artery of Covid-19 patients. Our proposed system aims

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Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Heavy metals pollution profiles in Tigris River within Baghdad city
Abstract<p>The Tigris River is a major source of Iraq’s drinking and agricultural water supply. An increase in pollution by heavy metals can be a great threat to human and aquatic life. In this study, the pollution index (PI) and metal index (MI) were used to evaluate the status of the Tigris River in Baghdad City. Five stations were chosen to conduct the study. Five heavy metals were analyzed: iron (Fe), lead (Pb), nickel (Ni), zinc (Zn), and chromium (Cr). The result of PI was ranked between “No effect to moderately affected for Fe; Slightly Affected to Seriously Affected for Pb; no effect to moderately affected for Ni, and no effect to strongly affected for Cr; only Zn was in the No effec</p> ... Show More
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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Monitoring Vegetation Area in Baghdad Using Normalized Difference Vegetation Index

       Vegetation 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 low v

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Publication Date
Mon Aug 26 2019
Journal Name
Iraqi Journal Of Science
Heuristic Modularity for Complex Identification in Protein-Protein Interaction Networks

     Due to the significant role in understanding cellular processes, the decomposition of Protein-Protein Interaction (PPI) networks into essential building blocks, or complexes, has received much attention for functional bioinformatics research in recent years. One of the well-known bi-clustering descriptors for identifying communities and complexes in complex networks, such as PPI networks, is modularity function.   The contribution of this paper is to introduce heuristic optimization models that can collaborate with the modularity function to improve its detection ability. The definitions of the formulated heuristics are based on nodes and different levels of their neighbor properties.  The modulari

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Publication Date
Sun Dec 31 2000
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Heat Transfer in Bubble Column Contactors with immersed Coiled Heater

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Maximal and Minimal Regular β -Open Sets in Topological Spaces

    In this paper, new concepts of maximal and minimal regular s are introduced and discussed. Some basic properties are obtained. The relation between maximal and minimal regular s and some other types of open sets such as regular open sets and   -open sets are investigated.

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of The College Of Languages (jcl)
Areas in phonetics and phonology Differences Between Speech and Writing

In any language there is some amount of difference between written language (planned) and spoken language (spontaneous). Since planned speech could be considered a form of written language, it could be inferred that there are also differences between planned speech and spontaneous speech. Some of these differences are very clear in terms of syntax, lexis, phonology and discourse.  These differences are highlighted in order to make a clear distinction between spontaneous and planned speech.

             This paper is an attempt to show the differences between the two forms of a language (written & spoken English) as far as number of linguistic features are tackle

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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Oral health status among kindergarten children in Karbala city\Iraq

Back ground: Dental caries and periodontal disease followed by enamel defect were the most common and widely spread diseases affecting children. Aim of this study is the assessment of the occurrence and severity of dental caries, dental plaque, gingivitis and enamel anomalies among 4-5 years old children in Karbala city-Iraq. Materials and methods: A sample of 658 children (350 males, 308 females) aged four and five years old was selected randomly from the fourteenth kindergartens in Karbala city. Diagnosis and recording of dental caries and enamel anomalies were followed the criteria of WHO 1987, WHO1997 respectively. Dental plaque was assessed using plaque index of Silness and Loe,1964. Gingival health condition was assessed using gingiv

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Is serum amylase normal in women with polycystic ovarian syndrome?

Background : Polycystic ovary syndrome (PCOS) is the most common cause of infertility in reproductive-age women , it is an important harbinger of metabolic disorders. It has been reported that hyperamylasemia can be used as marker of ovarian cancer patients . The current study was conducted to evaluate amylase activity and to estimate the correlation of this enzyme with insulin and insulin resistance in PCOS patients. Methods: This study was conducted on forty five patients with PCOS in comparison to twenty five women as control. Fasting blood sample was taken from each subject and analyzed for amylase activity , FSH,LH, Insulin , proteins, and blood sugar , meanwhile insulin resistance was determined by HOMA-IR index. Results: The result

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