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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 Nov 01 2020
Journal Name
Public Health In Practice
Can developing countries face novel coronavirus outbreak alone? The Iraqi situation
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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
The relationship between the muslim authorities and prominent Christian personalities within their territories
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The prophet said that it anybody burdened any of the people or the book more than they could endure he would ben his opponent until the day of judgment.

-under the rightly guided caliphs the Christians had much freedom .this is shown by a letter attributed to ishu-yab III. The Nestorian catholics.

-The third caliph,Uthman favoured the Christians either because of the spcial skills or abilities which they possessed or through the imfluence of his Christian wife Na'ila.

-Under the early Umayyade,the christiansins the Isalamic umma had as much freedom as they had previously enjoyed under the best of their Christians governments because they restorted their churches and appointed many Christians to the

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Improving the efficiency and security of passport control processes at airports by using the R-CNN object detection model
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The use of real-time machine learning to optimize passport control procedures at airports can greatly improve both the efficiency and security of the processes. To automate and optimize these procedures, AI algorithms such as character recognition, facial recognition, predictive algorithms and automatic data processing can be implemented. The proposed method is to use the R-CNN object detection model to detect passport objects in real-time images collected by passport control cameras. This paper describes the step-by-step process of the proposed approach, which includes pre-processing, training and testing the R-CNN model, integrating it into the passport control system, and evaluating its accuracy and speed for efficient passenger flow

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Electronic management and its role in streamlining work procedures at the University of Imam Mohamed Bin Saud Islamic University
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This study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample me

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Publication Date
Wed Feb 04 2009
Journal Name
Ibn Al- Haitham J. For Pure & Appl. Sci
The Life Cycle and Larval Development of Neoechinorhynchus iraqensis (Acanthocephala: Neoechinorhynchidae) in the Intermediate Host
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The Life Cycle and Larval Development of Neoechinorhynchus iraqensis (Acanthocephala: Neoechinorhynchidae) in the Intermediate Host

Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
The Use of the Artificial Damped Outrigger Systems in Tall R.C Buildings Under Seismic Loading
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This paper studies the combination of fluid viscous dampers in the outrigger system to add supplementary damping into the structure, which purpose to remove the dependability of the structure to lower variable intrinsic damping. This optimizes the accuracy of the dynamic response and by providing higher level of damping, basically minimizes the wanted stiffness of the structure while at the same time optimizing the achievement.

     The modal considered is a 36 storey square high rise reinforced concrete building. By constructing a discrete lumped mass model and using frequency-based response function, two systems of dampers, parallel and series systems are studied. The maximu

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Publication Date
Sat Jan 01 2022
Journal Name
Pharmaceutical Sciences Asia
Exploring the role of community pharmacists in preventing the onsite infection during COVID-19 pandemic
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This study aimed to evaluate the preparedness and adherence of community pharmacists to the International Pharmaceutical Federation (FIP) Health Advisory COVID-19 guidelines for pharmacists (July 2020) during COVID-19 pandemic. This was a cross-sectional study based on electronic survey using google form, which was distributed from November 19, 2020 to January 1, 2021 using social media platforms. The survey measured 21 pharmacy preventive measures (PM). A multivariate regression analysis was used to identify factors influencing pharmacy implementing of PM. Hand disinfection after serving patients represented the main adopted measure (89.3%). Surprisingly, only 35.4% of participants implemented the proper ways of hand disinfection during fa

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Publication Date
Sun Dec 01 2013
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE FAUNISTIC SURVEY OF LADY BEETLES (COLEOPTERA, COCCINELLIDAE) IN THE MEHRIZ REGION(YAZD PROVINCE), IRAN
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  In this study the faunistic of lady beetles (Coleoptera, Coccinellidae) was studied in Mehriz region (Yazd province) during 2009-2010. The total number of specimens of coccinellid beetles were collected from 6 different localities having altitudes from 1420-2420 m. Altogether 11 species from 8 genera, 3 tribes and 3 subfamilies were collected and identified. External characters plus characteristics male and female genitalia were used in order to diagnose species. Seven species were recorded for the first time from Yazd province (marked*). Many species were predacious, preying on various species of aphids, mites and coccids. Some species were also sent to Dr. Helmut Fursch in Germany for identification or confirmation. T

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Facies Analysis and Stratigraphic Development of the Zubair Formation in the Mesopotamian Zone, Southern Iraq
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The Barremain-Aptian succession represented by two types of deposits, Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq, Deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age.

The area of study is located in the Mesopotamian Zone at S

The Barremain-Aptian succession represented by the Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq which deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age. The area of study is located in the Mesopotamian Zone at Southern part of Iraq which represented by five oil fields (Nasira, L

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Psychological counseling skills and their relation to the power of the ego in educational counselors
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The study aimed to identify the psychological counseling skills and the strength of the ego in the educational counselors, and to identify the relationship of statistical significance between the psychological counseling skills and the strength of the ego in the educational counselors, and to identify the differences of statistical significance in the relationship between psychological counseling skills and the strength of the ego in the guides according to the gender variable(male, Females), the number of sample (100) guides, including (50) males and (50) females from the area of ​​Atifiya and Qadissiya and Ameriya in the Directorate of Education Karkh / 1, the researcher adopted a scale of psychological counseling skills prepared b

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