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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
Wed Jul 01 2020
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Fast and robust approach for data security in communication channel using pascal matrix
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This paper present the fast and robust approach of English text encryption and decryption based on Pascal matrix. The technique of encryption the Arabic or English text or both and show the result when apply this method on plain text (original message) and how will form the intelligible plain text to be unintelligible plain text in order to secure information from unauthorized access and from steel information, an encryption scheme usually uses a pseudo-random enecryption key generated by an algorithm. All this done by using Pascal matrix. Encryption and decryption are done by using MATLAB as programming language and notepad ++to write the input text.This paper present the fast and robust approach of English text encryption and decryption b

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Publication Date
Mon Oct 14 2019
Journal Name
Turkish Journal Of Biology
E2F6 is essential for cell viability in breast cancer cells during replication stress
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Abstract: E2F6 is a member of the E2F family of transcription factors involved in regulation of a wide variety of genes through both activation and repression. E2F6 has been reported as overexpressed in breast cancers but whether or not this is important for tumor development is unclear. We first checked E2F6 expression in tumor cDNAs and the protein level in a range of breast cancer cell lines. RNA interference-mediated depletion was then used to assess the importance of E2F6 expression in cell lines with regard to cell cycle profile using fluorescence-activated cell sorting and a cell survival assay using (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT). The overexpression of E2F6 was confirmed in breast tumor cDNA samp

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Psychological Barriers and Their Relationship in Cope with University Life at University' Students
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Current Thesis has aimed to identify : The Psychological barriers for university students , Differences in psychological barriers depending on the variable sex (Males – Females) , Adjustment to College life for university students, Differences in Adjustment to College at university life depending on the variable sex (Males – Females), and finally, The correlation between psychological barriers and Adjustment to College life. The researcher has prepared a sample consisted of (100) male and female students who were randomly selected from university students, The researcher has adopted a measure of (2002) to measure the psychological barriers, also the researcher adjustment scale with university life.
The results showed that universi

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Inelastic transverse magnetic dipole electron scattering form factors in 48Ca (restricted optimum configurations)
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Inelastic transverse magnetic dipole electron scattering form
factors in 48Ca have been investigated through nuclear shell model
in an excited state energy Ex= 10.23 MeV which is so called
"mystery case" with different optional choices like effective
interaction, restricted occupation and core polarization interaction.
40Ca as an inert core will be adopted and four orbits with eight
particles distributed mainly in 2p1f model space and in some extend
restricted to make sure about the major accuse about this type of
transition. Theoretical results have been constituted mainly with
experimental data and compared with some important theoretical
results of the same transition.

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Stressful Life Events and their Relationship to Life Skills in Middle School Students
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The current research aims to identify the stressful life events among middle school students in terms of gender (male-female), academic branch (scientific-literary), and the Life Skills of the students of the preparatory stage in terms of gender (male-female), and academic branch (scientific-literary). Additionally, the study aims to identify the relationship between stressful life events and life skills in middle school students. A sample of (200) students who were selected randomly from the Directorate of education of Baghdad Karkh/ III was used in this study. To achieve the objectives of the current research, the researcher has adopted two scales, the stressful life events scale for the researcher Al-Sultan (2008), and the life skills

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Ligand reduction in variously substituted cerium (IV) tetrakis acetylacetone complexes by electrochemistry technique
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In this work, substantial evidence was obtained for ligand reduction in cerium tetrakis acac complexes. Also, this ligand reduction of a negatively charged ligand proved to depend far less on the nature central metal than neutral ligands does. It is supposed that in Mz(acac)z complexes the charge is distributed evenly over the whole molecule. In this work these complexes were prepared and characterized by IR and CHN analysis to indicate the purities of these complexes. The electrochemistry techniques were shown as obtained for ligand reduction. This research was carried out at School of Chemistry and Molecular Science, Sussex University, U.K.

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Tooth wear in relation to physical salivary characteris-tics among gastroesophageal reflux disease
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Background: Gastroesophageal reflux disease, is a quite prevalent gastrointestinal disease, among which gastric content (excluding the air) returns into the oral cavity. Many 0ral manifestations related t0 this disease include tooth wear, dental caries also changes in salivary flow rate and pH. This study was conducted among gastroesophageal reflux disease patients in order to assess tooth wear in relation to salivary flow rate and pH among these patients and the effect of gastroesophageal reflux disease duration on this relation. Materials and methods: One hundred patients participate in this cross-sectional study for both genders and having an age range of 20-40 years old, patients had been endoscopically identified as having gastroeso

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Publication Date
Sun Oct 27 2019
Journal Name
Iraqi Journal Of Science
Correlation Between Chlamydia pneumoniae Infection and Lipid Profile in Patients with Cardiovascular Diseases
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      Cardiovascular disease (CVD) is a class of diseases that involve the blood vessels or heart. Chlamydia pneumoniae has been considered as the most reasonable; also, it is able to increase and persevere inside vascular cells and to make the chronic inflammation in atherosclerosis. In this study, blood samples were subjected for molecular detection of Chlamydia pneumoniae by using conventional polymerase chain reaction (PCR) depending on 16S rRNA. Seventy patients who suffer from cardiovascular diseases (angina, myocardial infarction and atherosclerosis) aged between 33-86

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Elastic magnetic electron scattering form factor in Ca-41 (M3Y fitting parameters consideration)
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Elastic magnetic electron scattering form factors in Ca-41 have been investigated. 1f7/2 subshell has been adopted as a model space with one neutron, and Millinar, Baymann and Zamick 1f7/2 model space effective interaction (F7MBZ) has been used as a model space effective interaction to generate the model space vectors for the M1, M3, M5, M7, and total form factors. Discarded space (core and higher configuration orbits) have been included through the first order perturbation theory to couple the partice-hole pair of excitation with 2ћω excitation energy in the calculation of the form factors and regarding the realistic interaction density dependence M3Y as a core polarization interaction with five sets of modern fitting parameters. Fina

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Ironic Metonymy in Russian and Arabic : Ироническая метонимия в русском и арабском языках
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This article is devoted to the cognitive study of ironic metonymy in Russian and Arabic. Metonymy and irony have traditionally been seen as parallel linguistic phenomena. But their formation and interpretation are based on different cognitive mechanisms. At the formal and functional level, metonymy and irony have a number of significant differences. Metonymy is an artistic technique, the mechanism of which is based on obvious, easily traced connections between objects and phenomena of the surrounding world. Irony is a satirical technique or a rhetorical figure that is used to create a certain artistic image, aimed at forming the hidden meaning of the statement. A native speaker intuitively feels the difference between metonymy and irony

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