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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 Oct 01 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Embryo Implantation In Intracytoplasmic Sperm Injection-Stimulated Cycle Using Testicular And Epididymal And Ejaculated Sperm From Azoospermic, And Severely- Teratospermic Men.
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Background: The infertility affects about 20% to 28% of Iraqi population and the primary and secondary infertility cover 80% and 20% of infertility cases respectively. It has been
shown that the major male infertility factors include oligospermia, astheno-spermia, teratospermia and azoospermia.
Objectives: The objective of this study was to compare the fertilizing capacity, in vitro embryonic developmental rate and embryo implantation following the use of epididymal,
testicular, and ejaculated sperm in azoospermic and severely teratospermic men. Patients and Methods: The males in experiment one were divided into three groups, severely teratospermic group (STSG, n=44), azoospermic-epididymal group (ASEG,

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Publication Date
Tue Dec 08 2020
Journal Name
Separation Science And Technology
Adsorption kinetics and mechanisms for meropenem antibiotic removal in batch mode via rice husk functionalized with Mg/Fe-layered double hydroxides
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The purpose of this research was to evaluate rice husk functionalized with Mg-Fe-layered double hydroxide (RH-Mg/Fe-LDH) as an adsorbent for the removal of meropenem antibiotic (MA) from an aqueous solution. Several batch experiments were undertaken using various conditions. Based on the results, the optimal Mg/Fe-LDH adsorbent with a pH of 9 and an M2+/M3+ ratio of 0.5 was associated with the lowest particle size (specifically. 11.1 nm). The Langmuir and Freundlich models were consistent with the experimental isotherm data (R2 was 0.984 and 0.993, respectively), and MA’s highest equilibrium adsorption capacity was 43.3 mg/g. Additionally, the second-order model was consistent with the adsorption kinetic results.

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Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival condition, enamel anomalies and traumatic dental injuries among 14-15 years intermediate school male students in Al-Khalis City/Iraq
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Background: One of the most common and prevalent oral diseases among adolescents is periodontal disease particularly gingivitis, however enamel anomalies and dental trauma could occur. Aims of the study: This study was conducted among 14-15 years intermediate school male students in urban area of Al-Khalis city to assess the oral hygiene (dental plaque) and to estimate the prevalence and severity of gingivitis, enamel anomalies, as well as traumatic dental injuries, furthermore to show the significant difference between these two ages concerning these oral problems. Materials and methods: In this study the total sample consisted of 735 students (397 aged 15 years and 338 aged 14 years ). In present study dental plaque was recorded accord

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Publication Date
Tue Feb 14 2017
Journal Name
Human And Ecological Risk Assessment: An International Journal
Biochemical and hematological parameters and histological alterations in fish <i>Cyprinus carpio</i> L. as biomarkers for water pollution with chlorpyrifos
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Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Disequilibrium Compaction, Fluid expansion and unloading effects: Analysis from well log and its pore pressure implication in Jay Field, Niger Delta
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     Disequilibrium compaction, sometimes referred to as under compaction, has been identified as a major mechanism of abnormal pore pressure buildup in sedimentary basins. This is attributed to the interplay between the rate at which sediments are deposited and the rate at which fluids associated with the sediments are expelled with respect to burial depth. The purpose of this research is to analyze the mechanisms associated with abnormal pore pressure regime in the sedimentary formation. The study area “Jay field” is an offshore Niger Delta susceptible to abnormal pore pressure regime in the Agbada –Akata formations of the basin. Well log analysis and cross plots were applied to determine the unde

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Publication Date
Tue Jun 01 2021
Journal Name
International Journal Of Agriculture And Biology
Dietary Replacement with Food Waste and Black Soldier Fly Larvae Supplementation Improved Growth Performance, Nutrient Digestibility and Intestinal Microbial Population in Broilers
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This study was aimed to evaluate the effect of conventional ingredients replacement with alternative ingredients on growth performance, carcass quality, nutrient digestibility and intestinal microbial of broilers. One hundred twenty Cobb500 broiler chicks were randomly assigned to four diets. Corn, soybean meal and fish meal were replaced with rice waste, meat and bone waste and black soldier fly larvae (BSFL) at 0, 10, 30 and 50% to form four treatments. Body weight gain, feed conversion ratio and digestibility of crude protein and fat were improved in broilers fed the replacement diets. Feed intake was not affected by the treatments suggesting that the replacement diets were well accepted by the chicken. Escherichia coli was decre

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Publication Date
Wed Jan 11 2017
Journal Name
Journal: Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of some Metal Complexes with (3Z ,5Z, 8Z)-2-azido-8-[azido(3Z,5Z)-2-azido-2,6- bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5- triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide(L-AZ) .
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The reaction of LAs-Cl8 : [ (2,2- (1-(3,4-bis(carboxylicdichloromethoxy)-5-oxo-2,5- dihydrofuran-2-yl)ethane – 1,2-diyl)bis(2,2-dichloroacetic acid)]with sodium azide in ethanol with drops of distilled water has been investigated . The new product L-AZ :(3Z ,5Z,8Z)-2- azido-8-[azido(3Z,5Z)-2-azido-2,6-bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5- triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H-1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide was isolated and characterized by elemental analysis (C.H.N) , 1H-NMR , Mass spectrum and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the L-AZ withM+n: [ ( VO(II) , Cr(III) ,Mn(II) , Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) and Hg(II)] has been i

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Controlled Release
Breast intraductal nanoformulations for treating ductal carcinoma in situ I: Exploring metal-ion complexation to slow ciclopirox release, enhance mammary persistence and efficacy
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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Promethazine-HCl Determination Using Entrapped Persulphate in Water Crystals by Flow Injection / Stopped - Flow Technique and Ayah 3SX3-3D Solar Cell Micro Photometer
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A new mode of methodology was adopted in the assay of PM- HCL based on the use of water crystal gel bead made of poly acrylic acid in which the gel beads were left to absorbe persulphate solution that is necessary for the oxidation of PM- HCL in aqua media . The water crystal act as a reserviour for S2O82- . Optimum parameters were studied giving to specify the chemical and physical parameters. Two line manifold was used .The flow rates of 1.5 and 1.2 ml.min-1 was used , 3 gel beads , 120 μL sample volume , a linear dynamic range extend from 0.01- 18 mmol.L-1. A correlation coefficient (r) of 0.9991while the percentage linearity (r2%) of 99.82% with R.S.D% at 8 mmol.L-1 promethazine-HCl is less than 0.5% (ten replicates) and a detection

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Publication Date
Wed Jul 29 2020
Journal Name
Frontiers In Physiology
Cystic Fibrosis Transmembrane Conductance Regulator (CFTR) in Human Lung Microvascular Endothelial Cells Controls Oxidative Stress, Reactive Oxygen-Mediated Cell Signaling and Inflammatory Responses
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