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The fair Value and its Using Effects on The Financial Reports Quality
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This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the economic and financial variables and changes that the business witnessed had affected, negatively, the real  measurement and  the accounting disclosure due to the nonsufficient application of the historic cost method depending on the prices change phenomena, hence the study problem is to find another method of measurement to be the comparative modern method of fair value rather than the historic cost method.

       The study concluded the following :-

1-The  fair value accounting of the financial estates has an essential effect on improving the informational contents of the financial reports.

2- Depending the fair value accounting standards makes the financial data an important instruments for management to evaluate the Financial Performance Indications within an economic futuristic due to  the relation of these indications with the present and future rather than the past.

       Hence the study recommend adopting the  fair value accounting as a base for the measurement and disclosure Accounting in the supplementary disclosure to prepare the financial reports with high quality  and to fulfill the international accounting standards requirements , so applying the fair value accounting is a basic requirement to establish a stock market that can attract the local and foreign investments.

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Flotation of Chromium Ions from Simulated Wastewater Using Air Microbubbles
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   A microbubble air flotation technique was used to remove chromium ions from simulated wastewater (e.g. water used for electroplating, textiles, paints and pigments, and tanning leather). Experimental parameters were investigated to analyze the flotation process and determine the removal efficiency. These parameters included the location of the sampling port from the bottom of the column, where the diffuser is located to the top of flotation column (30, 60, and 90 cm), the type of surfactant (anionic, SDS, or cationic, CTAB) and its concentration (5, 10, 15, and 20 mg/L), the pH of the initial solution (3, 5, 7, 9, and 11), the initial contaminant concentration (10, 20, 30, and 40 mg/L), the gas flow rate (0.1, 0.2, 0.3, and 0.5 L/mi

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Bioremediation of Petroleum Hydrocarbons Contaminated Soil using Bio piles System
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This study was focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity.

Four bacterial strains were isolated from diesel contaminated soil samples. The isolates were identified by the Vitek 2 system, as Sphingomonas paucimobilis, Pentoae species, Staphylococcus aureus, and Enterobacter cloacae. The potential of biological surfactant production was tested using the Sigma 703D stand-alone tensiometer showed

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Scopus (7)
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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Machine Learning And Computing
Facial Emotion Recognition from Videos Using Deep Convolutional Neural Networks
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Its well known that understanding human facial expressions is a key component in understanding emotions and finds broad applications in the field of human-computer interaction (HCI), has been a long-standing issue. In this paper, we shed light on the utilisation of a deep convolutional neural network (DCNN) for facial emotion recognition from videos using the TensorFlow machine-learning library from Google. This work was applied to ten emotions from the Amsterdam Dynamic Facial Expression Set-Bath Intensity Variations (ADFES-BIV) dataset and tested using two datasets.

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Scopus (51)
Crossref (40)
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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
PHOTO DYNAMIC THERAPY (PDT) WITH BIOLOGICAL TISSUES USING ND:GLASS LASER
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A Photo Dynamic Therapy (PDT) is a technique which is used with Laser to treat many of cancer
tissues. This paper deals with the relatively new therapeutic technique (PDT) with pulsed Nd:glass Laser
which was applied to human soft tissues (Ovary and Kidney tissues), and to the hard tissues (freshly
extracted human teeth), with power density of 280 watt/mm2 and exposure time 330 usec. Different
dyes (Blue, methylene, eosin, and orange) were applied to the area before irradiation to study the effect
of the pigments on the laser interaction with biological tissues. The zone of treatment (Z-necrosis) with
aid of MATLAB was determined. The relationship of zone of treatment with exposure time,
accumulated damage and fracti

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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Engineering
Scheme for Generating True Random Numbers using Electro-mechanical Switches
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This paper proposes a novel method for generating True Random Numbers (TRNs) using electromechanical switches. The proposed generator is implemented using an FPGA board. The system utilizes the phenomenon of electromechanical switch bounce to produce a randomly fluctuated signal that is used to trigger a counter to generate a binary random number. Compared to other true random number generation methods, the proposed approach features a high degree of randomness using a simple circuit that can be easily built using off-the-shelf components. The proposed system is implemented using a commercial relay circuit connected to an FPGA board that is used to process and record the generated random sequences. Applying statistical testing on the exp

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Publication Date
Wed Apr 01 2020
Journal Name
Plant Archive
Genetic analysis of sorghum cultivars from USA using SSR markers
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Scopus (12)
Scopus
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Processing of Polymers Stress Relaxation Curves Using Machine Learning Methods
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Currently, one of the topical areas of application of machine learning methods is the prediction of material characteristics. The aim of this work is to develop machine learning models for determining the rheological properties of polymers from experimental stress relaxation curves. The paper presents an overview of the main directions of metaheuristic approaches (local search, evolutionary algorithms) to solving combinatorial optimization problems. Metaheuristic algorithms for solving some important combinatorial optimization problems are described, with special emphasis on the construction of decision trees. A comparative analysis of algorithms for solving the regression problem in CatBoost Regressor has been carried out. The object of

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Scopus (2)
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Publication Date
Fri Nov 01 2013
Journal Name
Journal Of Drugs In Dermatology: Jdd
Melanocytes transplantation in patients with vitiligo using needling micrografting technique.
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KE Sharquie, AA Noaimi, HA Al-Mudaris, Journal of Drugs in Dermatology: JDD, 2013 - Cited by 22

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Publication Date
Tue Mar 01 2011
Journal Name
Al-khwarizmi Engineering Journal
Noise Removal of ECG Signal Using Recursive Least Square Algorithms
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This paper shows an approach for Electromyography (ECG) signal processing based on linear and nonlinear adaptive filtering using Recursive Least Square (RLS) algorithm to remove two kinds of noise that affected the ECG signal. These are the High Frequency Noise (HFN) and Low Frequency Noise (LFN). Simulation is performed in Matlab. The ECG, HFN and LFN signals used in this study were downloaded from ftp://ftp.ieee.org/uploads/press/rangayyan/, and then the filtering process was obtained by using adaptive finite impulse response (FIR) that illustrated better results than infinite impulse response (IIR) filters did.

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Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Measuring Dyes Concentration Using a Low-Cost Visible-Light Spectrophotometer
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   A low-cost, RGB LED-based visible-light spectrophotometer was designed to measure dyes concentration. Dyes are widely used as indicators or coloring agents in different applications and knowing their concentration is an essential part for many studies. The proposed spectrophotometer provides many functionalities that clones the traditional expensive spectrophotometers for a budged price under $50. It was aimed to provide a versatile tool for instructors and educators to teach their students the fundamental concepts behind spectrophotometry. Malachite green, methyl red, and methyl orange dyes were chosen to be good samples to show the integrity of the proposed spectrophotometer in terms of accuracy, repeatability, and sensitivity as

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