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.
Due to the huge variety of 5G services, Network slicing is promising mechanism for dividing the physical network resources in to multiple logical network slices according to the requirements of each user. Highly accurate and fast traffic classification algorithm is required to ensure better Quality of Service (QoS) and effective network slicing. Fine-grained resource allocation can be realized by Software Defined Networking (SDN) with centralized controlling of network resources. However, the relevant research activities have concentrated on the deep learning systems which consume enormous computation and storage requirements of SDN controller that results in limitations of speed and accuracy of traffic classification mechanism. To fill thi
... Show MoreThe contemporary development applications on scientific areas of acyclic and cyclic Schiff bases and their complexes.
Concentrations of radon were measured in this study for twenty-four samples of soil distributed in six locations on the north part of Iraq. The radon concentrations in soil samples measured by using alpha-emitters registration that emits from Radon (222Rn) in (CR-39) track detector. The concentrations values were calculated by a comparison with standard samples. The results shows that the radon gas concentrations in Darbandikhan City varies from (16.60-34.04 Bq/m3), Halabja City (16.51-23.32 Bq/m3), Al Sulaimaniya City (17.61-32.25 Bq/m3), Koisnjaq City (22.04-35.65 Bq/m3), Shaqlaua City (21.10-29.10 Bq/m3) and Erbil City (22.30-34.63 Bq/m3). The average radon gas concentration in Al Sulaimaniya and Erbil governorate are (22.30 Bq/m3)
... Show MoreMicro wind turbines are generally used in remote locations, and it is difficult and expensive to repair faults which forced the need for condition monitoring and fault diagnosis which has not been used extensively for small turbines. The possibility of utilizing Fast Fourier Transform (FFT) for diagnosis the faults of broken rotor bar in squirrel cage induction motor of a micro wind turbine was investigated. Monitoring and analysis the current spectrum can be effective for diagnosis the early stage of faults and avoid complete catastrophic failure in the motor by powerful virtual instruments and LabVIEW software as an integral part of this instrumentation. Combination advanced signal processing technique with computerized signal processi
... Show MoreArcHydro is a model developed for building hydrologic information systems to synthesize geospatial and temporal water resources data that support hydrologic modeling and analysis. Raster-based digital elevation models (DEMs) play an important role in distributed hydrologic modeling supported by geographic information systems (GIS). Digital Elevation Model (DEM) data have been used to derive hydrological features, which serve as inputs to various models. Currently, elevation data are available from several major sources and at different spatial resolutions. Detailed delineation of drainage networks is the first step for many natural resource management studies. Compared with interpretation from aerial photographs or topographic maps, auto
... Show MoreChickenpox is a viral disease caused by a virus called varicella zoster (VZ). Chickenpox cases were counted in Al-Dora city (southern Baghdad). Data of disease was obtained from the records of Bilat Al-Shuhadaa health center at the period from January to July 2012. Diagnosis of cases was achieved by the physicians of the health center. Studied risk factors were including the gender, address, school and age. Total of cases recorded was 73cases (66.9 per 100,000) populations for seven months. Males reported cases were 48 (65.7%) while female’s cases were 25(34.3%). The highest reported cases were signed in Al-Mhdia-1 sector (24.6%).Also highest reported cases were signed in Al-Mhdia primary school (17.8%). Most VZ cases were reported in
... Show MoreDrug consultation is an important part of pharmaceutical care. mobile phone call or text message can serve as an easy, effective, and implementable alternative to improving medication adherence and clinical outcomes by providing the information needed significantly for people with chronic illnesses like diabetes and hypertension particularly during pandemics like COVID-19 pandemic.
The study aimed to estimate the role of glucagon-like peptide-1 (GLP-1) and visfatin as a novel pro inflammatory marker in Rheumatoid Arthritis (RA ) according to the activity scores of disease to assess the possibility of introducing glucagon-like peptide-1 and visfatin in the diagnosis and monitoring of RA patients and to found the correlation of visfatin level with GLP-1 and AIP in patients prone to atherosclerosis ,fifty healthy individuals as control group (G1) and fifty rheumatoid arthritis (RA) patients (G2) were enrolled in this study with middle age ranged (30 – 40) years and BMI ≥24 kg/m2. ESR ,RF, lipid profile, CRP,insulin, visfatin and GLP-1were determined. Results in t
... Show More:Electron transfer (El) through molecular frameworks is. ce.ntral
to a wide range of chemical, physical , an biological processes. Atheoretical calculation ·investigation of (ED between dihydroxy antimony (V) tetraP.henylporphine cation (Sb''(TP.P)(04)2] and halid cr,Br·,r ,and SCN- is presented . These Calculations &re is fiting on experrnental studies Showing that the rate of Electron Transfer. The theoretical Calculation are based ·an a eontinm: m theory. The tran:sferr ng  
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