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.
The goal of this research is to use optical emission spectroscopy to investigate the parameters of exploding silver wire plasma. The silver discharge plasma's emission spectra were recorded and studied. For silver wire of diameter 0.4 mm and different currents 75,100, and 125A in deionized water, the plasma electron temperature ( ) was calculated by Boltzmann plot and container plasma medium temperature by thermal camera, and the electron density ( ) was computed by Stark broadening using the hydrogen (H line) at 656.279 nm With increasing current from 75 to 125 A, the electron density (ne) increased from 3.160× to 8.762× , while electron temperatures increased from 0.571 to 1.334 eV under the same conditions.
... Show MoreSteady natural and mixed convection flow in a square vented enclosure filled with water-saturated aluminum metal foam is numerically investigated. The left vertical wall is kept at constant temperature and the remaining walls are thermally insulated. Forced convection is imposed by providing an inlet at cavity bottom surface, and a vent at the top surface. Natural convection takes place due to the temperature difference inside the enclosure. Darcy-Brinkman-Forchheimer model for fluid flow and the two-equation of the local thermal non-equilibrium model for heat flow was adopted to describe the flow characteristics within the porous cavity. Numerical results are obtained for a wide range of width of the inlet as a fraction
... Show MoreBackground: Coronavirus pandemic (COVID-19) has enormously affected various healthcare services including the one of community pharmacy. The ramifications of these effects on Iraqi community pharmacies and the measures they have taken to tackle the spread of COVID-19 is yet to be explored. In this cross sectional survey, infection control measures by community pharmacies in Sulaimani city/Iraq has been investigated.
Methods: Community pharmacists were randomly allocated to participate in a cross-sectional survey via visiting their pharmacies and filling up the questionnaire form.
Results and discussion:
... Show MoreTarget tracking is a significant application of wireless sensor networks (WSNs) in which deployment of self-organizing and energy efficient algorithms is required. The tracking accuracy increases as more sensor nodes are activated around the target but more energy is consumed. Thus, in this study, we focus on limiting the number of sensors by forming an ad-hoc network that operates autonomously. This will reduce the energy consumption and prolong the sensor network lifetime. In this paper, we propose a fully distributed algorithm, an Endocrine inspired Sensor Activation Mechanism for multi target-tracking (ESAM) which reflecting the properties of real life sensor activation system based on the information circulating principle in the endocr
... Show MoreZubair oilfield is an efficient contributor to the total Iraqi produced hydrocarbon. Drilling vertical wells as well as deviated and horizontal wells have been experiencing intractable challenges. Investigation of well data showed that the wellbore instability issues were the major challenges to drill in Zubair oilfield. These experienced borehole instability problems are attributed to the increase in the nonproductive time (NPT). This study can assist in managing an investment-drilling plan with less nonproductive time and more efficient well designing.
To achieve the study objectives, a one dimension geomechanical model (1D MEM) was constructed based on open hole log measurements, including Gamma-
... Show MoreRecently, much secured data has been sent across the internet and networks. Steganography is very important because it conceals secure data in images, texts, audios, protocols, videos, or other mediums. Video steganography is the method of concealing data in frames of video format. A video is a collection of frames or images used for hidden script messages. This paper proposes a technique to encrypt secret messages using DNA and a 3D chaotic map in video frames using the raster method. This technique uses three steps: Firstly, converting video frames into raster to extract features from each frame. Secondly, encryption of secret messages using encoded forms of DNA bases, inverse/inverse complements of DNA, a
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