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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
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
He-Ne Laser Irradiation Encourages reparative processes After cartilage loss in New Zealand rabbits
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Many therapeutic methods used to encourage reparative processes of cartilage and accelerate their healing such as drugs, magneto-laser and so on. Twenty four adult New Zealand rabbits used in this study. They were divided in to two groups; control and treaded with He –Ne laser. A square skin flap done on the medial aspect of both auricles followed by pealing a square piece of cartilage from the auricle then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated with He –Ne laser 5mw power for seven days began after the operation directly. 3 rabbits from each group used for collection of specimens for histopathological examination at the 1, 2, 4 & 6 weeks post the operation. Significant

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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Best Proximity Point Theorem for φ ̃–ψ ̃-Proximal Contractive Mapping in Fuzzy Normed Space
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The study of fixed points on the  maps fulfilling certain contraction requirements has several applications and has been the focus of numerous research endeavors. On the other hand, as an extension of the idea of the best approximation, the best proximity point (ƁƤƤ) emerges. The best approximation theorem ensures the existence of an approximate solution; the best proximity point theorem is considered for addressing the problem in order to arrive at an optimum approximate solution. This paper introduces a new kind of proximal contraction mapping and establishes the best proximity point theorem for such mapping in fuzzy normed space ( space). In the beginning, the concept of the best proximity point was introduced. The concept of prox

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Publication Date
Fri May 01 2015
Journal Name
Journal Of The Faculty Of Medicine
Gentamycin injection in disc space during lumbar discectomy (aiming to prevent post - operative discitis)
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AW Ali T, Journal of the Faculty of Medicine, 2015 - Cited by 3

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Publication Date
Mon Aug 26 2019
Journal Name
Iraqi Journal Of Science
Treatment isolated fungi from laboratory tools in some Baghdad hospitals by using biosynthesized nanoparticles
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The study aims to biosynthesized of sliver nanoparticle from aqueous extract of olive leave and evaluate the effectiveness of the synthesis AgNPs against isolated fungi. The study mediating fifty samples were taken from various tools in laboratory from five hospitals in Baghdad. Four species of fungi were identified depending on the morphological and microscopic characteristics. The most common isolated fungi based on their frequency ratio were as follows Aspergillus niger 87.5%, Aspergillus flavus 62.5%, Aspergillus fumigatus 53.5% and Aspergillus nidulans 37.7%.The Biosynthesis of silver nanoparticle developed a rapid, eco-friendly and convenient green method for the stable silver nanoparticles (AgNP

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Medical students’ attitudes concerning medical ethics courses in AL-Kindy medical college 2013-2014
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ABSTRACTBackground: In Medical ethics education, improving medical student’s attitudes toward respecting the right of patients is an essential task. The medical students’ attitude has been affected by social, educational and personality background factors.Objective: To investigate medical student’s attitudes regarding medical ethics courses.Method: The study was conducted in Al-Kindy College of Medicine on academic year (2013 -2014) for the period from January to September. A cross- sectional study design was adopted with a self- administered questionnaire form distributed to medical students in the 5th-6th under graduate grades. The questionnaire consisted of 31 items relevant to student’s opinion about attitudes concerning ethi

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
IGF-1 , Leptin & AIP in relation to Osteoarthritis with and without Diabetes Mellitus Type2
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        IGF-1  is a protein  produced  by  the liver in  response  to  growth hormone   stimulus.One important  key in effectively  preventing  and   treating  osteo arthritis, is establishing a healthy balance of IGF-1.    Leptin is a hormone  produced   by  adipose tissue,   acting as a  sensor  of  fat  mass in  part  of   a negative   feedback   loop   that maintains  a  set  point  for  body  fat  stores.  Leptin  plays  an important  role  in &nbs

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Oral cleanness and periodontal health status among coffee-shop workers in Najaf city / Iraq
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Background: Water-pipe can be defined as a single or multi stemmed device that used to vaporize and smoke flavored tobacco whose smoke is passed via water vase before inhalation. Water-pipe smokers are at risk of exposure to many toxic chemicals that are not filtered by water, as well as risk of infectious diseases when the mouth piece of the water-pipe is shared. This study was carried out to investigate the effect of water pipe on the oral health. Materials and Methods: Sixty persons were included in this study aged between 22 and 23 years. Forty persons were coffee shop workers for at least five years, half of them were water-pipe smokers (active smokers) and the other weren’t smokers (passive smoker), the last group was the co

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Chromosomal aberrations and N-ras activation in human larynx carcinoma cell line Hep-2.
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In the present study, cytogenetic and molecular techniques were conducted to detect the chromosomal aneuploidy and the involvement of N and H genes in squamous larynx carcinoma cell line Hep-2.Our results showed that numerical and structural abnormalities were involved in larynx cancer Hep-2.The total number of chromosomes ranging from tripolyploidy in passage187to more than that in passage207.The more frequent chromosomes involved in numerical aberrations were chromosomes1,7,16,17 and 18. Structural chromosomal aberrations were also detected.Deletion of short arm was detected in chromosome 1(del 1p) and the long arm of chromosome 1(del 1q)and 6(del 6q).Gaining on short arms were also recorded in chromosomes 3(3p+) and 12(12p+).At the mole

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Publication Date
Fri Jan 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Rough continuity and rough separation axioms in G<inf>m</inf>-closure approximation spaces
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The theory of general topology view for continuous mappings is general version and is applied for topological graph theory. Separation axioms can be regard as tools for distinguishing objects in information systems. Rough theory is one of map the topology to uncertainty. The aim of this work is to presented graph, continuity, separation properties and rough set to put a new approaches for uncertainty. For the introduce of various levels of approximations, we introduce several levels of continuity and separation axioms on graphs in Gm-closure approximation spaces.

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Identifying Average Reservoir Pressure in Multilayered Oil Wells Using Selective Inflow Performance (SIP) Method
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The downhole flow profiles of the wells with single production tubes and mixed flow from more than one layer can be complicated, making it challenging to obtain the average pressure of each layer independently.  Production log data can be used to monitor the impacts of pressure depletion over time and to determine average pressure with the use of Selective Inflow Performance (SIP). The SIP technique provides a method of determining the steady state of inflow relationship for each individual layer. The well flows at different stabilized surface rates, and for each rate, a production log is run throughout the producing interval to record both downhole flow rates and flowing pressure. PVT data can be used to convert measured in-situ rates

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