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.
Physiological status and litter size can indeed have a significant impact on ewes' hematological parameters, which are essential indicators of their health. Therefore, this study examined the hematological profiles of ewes during pregnancy with single and twins in the Awassi ewes. The present study involved 232 ewes in good health and at sexual maturity. Among them, 123 ewes had single pregnancies, while 109 ewes had twin pregnancies. The age range of the ewes included in the study was between 3.5 and 4.5 years. Hematological tests were conducted on the sheep's blood samples promptly following collection. The findings demonstrated variations in hematological parameters among pregnant
... Show MoreBackground: The vertical distance between the upper and lower incisal edge of the central incisors when the mouth is opened as wide as possible is called maximum mouth opening (MMO). Any pathological change in the masticatory system had a direct effect on the maximal mouth opening. The aim of this study was to evaluate the relationship between the maximum bite force and the maximum mouth opening among group of children. Materials and methods: Four hundred children of both genders were included in this study, their age ranged from eight to ten years. Anterior and posterior (right, left) bite force were measured using bite force sensor. Maximum mouth opening was evaluated by electronic digital caliper. Data was statistically analyzed by de
... Show MoreAbstract A descriptive study was carried out on nurses who were working at burn. Units in Baghdad city hospitals, Al-Kindy , Al-Yarmook, Al-Qadisiya, Al-karkh, and Al-Karama hospital, in the period from 20th july 2003 to 20th November 2003. The study aimed to identify the nurses performance about pain management for burned patients at burn units and find out the relationship between the demographic characteristics and performance . A purposive (non-probability) sample of (40) nurses, (24) male nurses and (16) female. The data were collected through the use of observational checklist, which comprised (
The concept of separation axioms constitutes a key role in general topology and all generalized forms of topologies. The present authors continued the study of gpα-closed sets by utilizing this concept, new separation axioms, namely gpα-regular and gpα-normal spaces are studied and established their characterizations. Also, new spaces namely gpα-Tk for k = 0, 1, 2 are studied.
Many purposes require communicating audio files between the users using different applications of social media. The security level of these applications is limited; at the same time many audio files are secured and must be accessed by authorized persons only, while, most present works attempt to hide single audio file in certain cover media. In this paper, a new approach of hiding three audio signals with unequal sizes in single color digital image has been proposed using the frequencies transform of this image. In the proposed approach, the Fast Fourier Transform was adopted where each audio signal is embedded in specific region with high frequencies in the frequency spectrum of the cover image to sa
... Show MoreBackground: Patients with chronic kidney
disease have different grades of sensorineural
deafness .
Objective: To study the incidence of
sensorineural hearing loss and possible contributing
factors in patients with chronic kidney disease.
Methods: A total of 100 patients with chronic
kidney disease were studied. All of them were
males. 92 of them were on regular haemodialysis
programme. Only 8 patients were on conservative
management the age range of the study patients was
18-40 year patients were divided into three groups
according to age. All patients were assessed
clinically and were evaluated by audiometry , and
analysis was made on bone conduction threshold
.The mean follow up period was 2
Visible Light Communication (VLC) has emerged as a powerful technique for wireless communication systems. Providing high data rate and increasing capacity are the major problems in VLC. Recent evidence suggests that Multiple Input Multiple Output (MIMO) technique can offers improved data rates and increased link range. This paper describes the design and implementation of visible light communication system in indoor environment exploring the benefits of MIMO. The specific objective of this research was to implement a 4× 4 Multiple Input (LEDs) Multiple Output (photodetectors)-VLC communication system, where a 16 white power LEDs in four arrays are setting up at transmitter and four RX modules are setting up at receiver side without the nee
... Show MoreBlockchain represents a new promising technology with a huge economic impact resulting from its uses in various fields such as digital currency and banking; malware represents a serious threat to users, and there are many differences in the effectiveness of antivirus software used to deal with the problem of malware. This chapter has developed a coefficient for measuring the effectiveness of antivirus software. This chapter evaluates the effectiveness of antivirus software by conducting tests on a group of protection programs using a folder containing an amount of data. These programs are applied to combat viruses contained in this folder. The study revealed that the effectiveness of antivirus software is as follows: AVG scored 0%,
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