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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 May 30 2021
Journal Name
Iraqi Journal Of Science
Prevalence Rate and Correlation Between Triglyceride Level and Human Body Mass Index in Sulaimani Province, Iraq
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The condition of elevated concentrations of triglyceride in the blood is called hypertriglyceridemia, which triggers the onset of some physiological disorder. This study was carried out to find the correlation between body weight and hypertriglyceridemia. Out of 518 cases, 342 individuals were underweight, with body mass index (BMI) values of ≤18, while their mean serum triglyceride level was 172.4 ± 25.2mg/dl. In addition, 99 cases had normal BMI of >18, whereas 60 were overweight (BMI = 25-29), with mean serum triglyceride level of 182.3 ± 15.9. Also, 17 cases were obese (BMI >30), where the mean triglycerid

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Energy Consumption Analyzing in Single hop Transmission and Multi-hop Transmission for using Wireless Sensor Networks
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Wireless sensor networks (WSNs) are emerging in various application like military, area monitoring, health monitoring, industry monitoring and many more. The challenges of the successful WSN application are the energy consumption problem. since the small, portable batteries integrated into the sensor chips cannot be re-charged easily from an economical point of view. This work focusses on prolonging the network lifetime of WSNs by reducing and balancing energy consumption during routing process from hop number point of view. In this paper, performance simulation was done between two types of protocols LEACH that uses single hop path and MODLEACH that uses multi hop path by using Intel Care i3 CPU (2.13GHz) laptop with MATLAB (R2014a). Th

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Genetic Relationship Between Heavy Metals Resistance and β- Lactamase Production In E. Coli and Staphylococcus Aureus
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  This study is a trail to know if the genes controlling some of heavy metals resistance ( lead, zinc, cadmium, cromium) in two types of pathogenic bacteria  E. coli  as gram negative bacteria and S. aureus as gram positive bacteria, present on the β-lactamase plasmid.     Ten isolates of each bacterial types which produced β-lactamase enzyme, were cultivated in the presence of acridine orange. The growing in the presence of acridine orange resulted in loss of the β-lactamase genes in S. aureus and E. coli, and loss of the heavy metals resistance in S. aureus, while the resistance of E. coli against heavy metals still without any change.   The results indicate that the genes for heavy

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Groundwater situation before production and after production stoppage in Al-Mishraq Sulfur field-1, northern Iraq
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This study dealt with the reality of groundwater before Sulfur production in the Al-Mishraq field-1 and after production stopped in the field, by measuring the groundwater table for (44) wells in 2021, and comparing it to the groundwater table measured by the Polish company Centrozap in 1971, the groundwater table was a range between (187.71-205.8)m in 1971, but in 2021 it ranged was between (188.51-196.55)m.
Maps of the groundwater movement and water table were created using these data. It turned out that there was little change in the direction of groundwater flow; in both cases, the flow is from the west and northwest towards the east with a slight slope toward the southeast and the Tigris River. As for hydraulic properties, it w

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Using Remote Sensing Coupled with Analytic Hierarchy Process Approach for Evaluating Water Harvesting in Baglia Site
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    This research involves the application of spectral indices and GIS techniques coupled with the Analytic Hierarchy Process, to assess  Baglia site, eastern Missan, as a water harvesting potential site. The AHP and pairwise comparison have been used through select four criteria including TWI, TRI, MNDWI, and NDSI, which were deemed as impact factors for this study. All these criteria have been weighted according to their significance in the water harvesting system. The findings of the AHP analysis method explained that the WH potential zones in Baglia site were divided into three zones, namely, high,  medium, and low suitability. The findings demonstrate that  Bglia site, where the highly appropriate zone is located in the deep v

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Gentiopicroside ameliorates lipopolysaccharide-induced acute kidney injury by inhibiting TLR4/NF-κB signaling in mice model
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Water Flow Visualization And Velocity Measurement Using Hydrogen Bubble Generation Technique In Low Speed Open Channel
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Visualization of water flow around different bluff bodies at different Reynolds number ranging (1505 - 2492) was realized by designing and building a test rig which contains an open channel capable to ensure water velocity range (4-8cm/s) in this channel. Hydrogen bubbles generated from the ionized water using DC power supply are visualized by a light source and photographed by a digital camera. Flow pattern around a circular disk of (3.6cm) diameter and (3mm) thickness, a sphere of (3.8cm) diameter and a cylinder of
(3.2cm) diameter and (10cm) length are studied qualitatively. Parameters of the vortex ring generated in the wake region of the disk and the separation angle of water stream lines from the surface of the sphere are plott

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
Mapping Paddy Rice Fields Using Landsat and Sentinel Radar Images in Urban Areas for Agriculture Planning
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     This research develops a new method based on spectral indices and random forest classifier to detect paddy rice areas and then assess their distributions regarding to urban areas. The classification will be conducted on Landsat OLI images and Landsat OLI/Sentinel 1 SAR data. Consequently, developing a new spectral index by analyzing the relative importance of Landsat bands will be calculated by the random forest. The new spectral index has improved depending on the most three important bands, then two additional indices including the normalized difference vegetation index (NDVI), and standardized difference built-up index (NDBI) have been used to extract paddy rice fields from the data. Several experiments being

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Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Soft (1,2)*-Omega Separation Axioms and Weak Soft (1,2)*-Omega Separation Axioms in Soft Bitopological Spaces
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In the present paper we introduce and study new classes of soft separation axioms in soft bitopological spaces, namely, soft (1,2)*-omega separation axioms and weak soft (1,2)*-omega separation axioms by using the concept of soft (1,2)*-omega open sets. The equivalent definitions and basic properties of these types of soft separation axioms also have been studied.

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Medical Image Compression and Encryption Using Adaptive Arithmetic Coding, Quantization Technique and RSA in DWT Domain
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Nowadays, the advances in information and communication technologies open the wide door to realize the digital world’s dream. Besides, within the clear scientific scope in all fields, especially the medical field, it has become necessary to harness all the scientific capabilities to serve people, especially in medical-related services. The medical images represent the basis of clinical diagnosis and the source of telehealth and teleconsultation processes. The exchange of these images can be subject to several challenges, such as transmission bandwidth, time delivery, fraud, tampering, modifying, privacy, and more. This paper will introduce an algorithm consisting a combination of compression and encryption techniques to meet such chall

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