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.
TNF-α-induced osteoclastogenesis is central to post-menopausal and inflammatory bone loss, however, the effect of phytoestrogens on TNF-α-induced bone resorption has not been studied. The phytoestrogens genistein, daidzein, and coumestrol directly suppressed TNF-α-induced osteoclastogenesis and bone resorption. TRAP positive osteoclast formation and resorption area were significantly reduced by genistein (10(-7) M), daidzein (10(-5) M), and coumestrol (10(-7) M), which was prevented by the estrogen antagonist ICI 182,780. TRAP expression in mature TNF-α-induced osteoclasts was also significantly reduced by these phytoestrogen concentrations. In addition, in the presence of ICI 182,780 genistein and coumestrol (10(-5) -10(-6) M) augmente
... Show MoreActivation of farnesoid X receptor (FXR) markedly attenuates development of atherosclerosis in animal models. However, the underlying mechanism is not well elucidated. Here, we show that the FXR agonist, obeticholic acid (OCA), increases fecal cholesterol excretion and macrophage reverse cholesterol transport (RCT) dependent on activation of hepatic FXR. OCA does not increase biliary cholesterol secretion, but inhibits intestinal cholesterol absorption. OCA markedly inhibits hepatic cholesterol 7α‐hydroxylase (
The goal of this work is to study plasma parameters for Fe plasma generated by exploding wire (EEW) in carbon nanotubes-water colloid with three current values (50, 100 and 150)A. In this research, the plasma electron temperature (Te), the electron density (ne), electron density (ne), plasma frequency(f p), Debye length (λD) and Debye number (ND) were found for Fe produced by Arc discharge plasma. Boltzmann plot was used to calculate the plasma electron temperature (Te);electron density (ne) was calculated from Stark broadening. It was found that the electron temperature values increased from (0.4
... Show MoreIn this work, the mass attenuation coefficient, effective atomic number and half value layer parameters were calculated for silicate (SiO2) mixed with various levels of lead oxide and iron oxide as reinforced materials. SiO2 was used with different concentrations of PbO and Fe2O3 (25, 50 and 75 weight %). The glass system was prepared by the melt-quenching method. The attenuation parameters were calculated at photon energies varying from 1keV to 100MeV using the XCOM program (version 3.1). In addition, the mass attenuation coefficient and half value layer parameters for selected glass samples were experimentally determined at photon energies 0.662 and 1.28 MeV emitted from radioactive sources 137Cs and 22Na respe
... Show More4 Blood Res 2018;53:314-319. Received on August 11, 2018 Revised on August 30, 2018 Accepted on August 30, 2018 Background Iron overload is a risk factor affecting all patients with thalassemia intermedia (TI). We aimed to determine whether there is a relationship of serum ferritin (SF) and alanine ami- notransferase (ALT) with liver iron concentration (LIC) determined by R2 magnetic reso- nance imaging (R2-MRI), to estimate the most relevant degree of iron overload and best time to chelate in patients with TI. Methods In this cross-sectional study, 119 patients with TI (mean age years) were randomly se- lected and compared with 120 patients who had a diagnosis of thalassemia major (TM). Correlations of LIC, as determined by R2-MRI, with SF
... Show MoreDust storms are a natural phenomenon occurring in most areas of Iraq. In recent years, the study of this phenomenon has become important because of the danger caused by increasing desertification at the expense of the green cover as well as its impact on human health. In this study is important to devote the remote sensing of dust storms and its detection.Through this research, the dust storms can be detected in semi-arid areas, which are difficult to distinguish between these storms and desert areas. For the distinction between the dust storm pixels in the image with those that do not contain dust storm can be applied the Normalized Difference Dust Index (NDDI) and Brightness Temperature variation (BTV). MODIS sensors that carried
... Show MoreThe main parameter that drives oil industry contract investment and set up economic feasibility study for approving field development plan is hydrocarbon reservoir potential. So a qualified experience should be deeply afforded to correctly evaluate hydrocarbons reserve by applying different techniques at each phase of field management, through collecting and using valid and representative data sources, starting from exploration phase and tune-up by development phase. Commonly, volumetric calculation is the main technique for estimate reservoir potential using available information at exploration stage which is quite few data; in most cases, this technique estimate big figure of reserve. In this study
This research involves the synthesis of conductive polymer includes: poly (N, Ndimethyl
aniline) on metal surface which is stainless steel 316 by using
electrochemical polymerization technique. Parameters of this research are voltage
rang, scan rate, number of cycles. The tests for corrosion protection of the polymer
coated and uncoated stainless steel substrate was investigated in artificial sea water
of 3.5% NaCl solution by tafel and potentiodynamic procedures. Fourier Transform
Infrared Spectroscopy (FTIR), UV-Visible absorption spectroscopy, Scanning
Electron Microscope (SEM) and Atomic Force Microscope (AFM) were used to
diagnose and describe the structure and morphology of the coating. Parameters of
corr