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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
Mon Dec 04 2023
Journal Name
2nd International Conference Of Mathematics, Applied Sciences, Information And Communication Technology
Coronavirus disease (COVID-19) pandemic public health challenges in Iraq: Current status and future implications
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Coronavirus diseases 2021 (COVID-19) on going situation in Iraq is characterized in this paper. The pandemic handling by the government and the difficulties of public health measures enforcement in Iraq. Estimation of the COVID-19 data set was performed. Iraq is endangered to the pandemic, like the rest of the world besides sharing borders with hotspot neighbouring country Iran. The government of Iraq launched proactive measures in an attempt to prevent the viral spread. Nevertheless, reports of new cases keep escalating leaving the public health officials racing to take more firm constriction to face the pandemic. The paper bring forth the current COVID-19 scenario in Iraq, the government measures towards the public health challenges, and

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Diagnosing Water Problem for Asmari Reservoir in Abu Ghirab Oilfield Using Analytical and Numerical Approaches
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Asmari is the main productive reservoir in Abu Ghirab oilfield in the south-east part of Iraq. It has history production extends from 1976 up to now with several close periods. Recently, the reservoir suffers some problems in production, which are abstracted as water production rising with oil production declining in most wells. The water problem type of the field and wells is identified by using Chan's diagnostic plots (water oil ratio (WOR) and derivative water oil ratio (WOR') against time). The analytical results show that water problem is caused by the channeling due to high permeability zones, high water saturation zones, and faults or fracturing. The numerical approach is also used to study the water movement insi

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Publication Date
Tue Jun 14 2016
Journal Name
Transactions Of The Asabe
Using Terahertz Time-Domain Spectroscopy to Discriminate among Water Contamination Levels in Diesel Engine Oil
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Publication Date
Mon May 02 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities An International Open-access Peer Reviewed Referred Journal
Identity Construction and Social Structures in Sia Figiel’s Novel Where We Once Belonged
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This article focuses on identity construction and social structures within the Sāmoan community as represented in Sia Figiel’s novel Where We Once Belonged. I argue that however the post/colonial Sāmoan identity is hybridized, the essence of the individual is still connected to Fa’a Sāmoa-the Sāmoan traditions and ways. However rapid are the colonial vicissitudes, the Sāmoan literature and lifestyle are developed to be a resistance platform. This resistance platform is dedicated not only to expose the colonial impact but also to assist the social and political reconstruction of post/colonial Samoa. To this end, this article studies identity construction, and the challenges that women face within Sāmoan social structures.

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Publication Date
Sat Oct 01 2022
Journal Name
Biomedicine And Chemical Sciences
Conventional PCR versus Culture Method to Detect Common Fungal Pathogens in Patients with Respiratory Diseases
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The study aimed to assess the frequency of invasive fungal infection in patients with respiratory diseases by conventional and molecular methods. This study included 117 Broncho alveolar lavage (BAL) samples were collected from patients with respiratory disease (79 male and 38 female) with ages ranged between (20-80) years, who attended Medicine Baghdad Teaching hospital and AL-Emamain AL-Khadhymian Medical City, during the period from September 2019 to April 2020. The results in PCR versus culture methods in this study showed that out of 117 samples of fungal infections 30(25.6 %) were detected by culture method, while the 24(20.5%) samples were detected by PCR technique, the most commonly diagnosed pathogenic fungi is Candida spp.

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Toll like receptor 2(TLR2) in acne vulgaris patients before and after oral isotretinion therapy
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Background: Acne vulgaris is one of the top three most commonly encountered dermatological problems worldwide in both primary and secondary care. Human keratinocytes express functional TLR2 heterodimers. An increased expression of TLR2 was detected in the epidermis of inflammatory acne lesions, as observed in normal skin; the expression level increased with the degree of differentiation of the keratinocytes. TLR2 expression is upregulated in inflammatory acne lesions and induced by C. acnes. The current study conducted to assess the oral isotretinion treatment effect on the acne vulgaris patients by  evaluated the Toll Like Receptor 2 as a major  immune system marker in Acne vulgaris immune re

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Enzyme Linked Immunosorbent Assay for Fumonisin B1 Detection in Local Corn Seeds from Baghdad-Iraq
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Fungi produce a series of toxic compounds on corn, especially Fumonisin B1 (FB1) toxin produced by Fusarium spp. and promoting cancer activity in humans and animals. This study aimed to the isolation and identification of fungi associated with local corn seeds and the detection for the presence of FB1 by using ELISA technique. Thirty samples of corn ears were collected from silos and markets in Baghdad city during the period from November 2018 to March 2019. The present study found that Fusarium was the dominant isolate among fungi in terms of the relative density 57.07%, followed by Aspergillus 31.17%, Rhizopus 3.36%, Alternaria 2.88%, Mucor 2.16%, Penicillium 1.92%, Trichothecium 0.96%, and Helminthosporium 0.48%. FB1 was detected in a

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Focal glial detection coincides with precedes amyloid plague formation in APPPS1 transgenic mice by PCR
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The identification and sequencing of Amyloid Precursor Protien (APP) and presenilin (PS) opened the door for the engineering of transgenic mouse models to study pathogenic mechanisms of Alzheimer Disease (AD). The first successful mouse models over-expressed human APP with an Familiar AD (FAD) linked mutation in the brain. These mice exhibit Aß plaques, neuron loss, dystrophic neurites, inflammatory responses, learning impairments and deficits in synaptic transmission and/or long-term potentiation. The genotypes of all offspring of APP/PS1 mutant mice are analysed by Polymerise Chain Reactions. Generally there are two possibilities to analyse the DNA. The First, primers for APP or PS1 was used separately assuming that both genes are int

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Publication Date
Sun Aug 24 2014
Journal Name
Wireless Personal Communications
Multi-layer Genetic Algorithm for Maximum Disjoint Reliable Set Covers Problem in Wireless Sensor Networks
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Publication Date
Mon Jan 28 2019
Journal Name
Soft Computing
Bio-inspired multi-objective algorithms for connected set K-covers problem in wireless sensor networks
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