The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

Background: Posterior superior alveolar artery (PSAA) is branch of the maxillary artery. It usually supplies the lateral wall of the sinus and overlying membrane. Evaluation and awareness of the anatomy of maxillary sinus before surgery is crucial to avoid surgical complications. The aim of this study is to examine the prevalence, location of the (PSAA) in relation to the floor of the maxillary sinus and alveolar crest using computerized tomography (CT) scans. Materials and Methods: This study included 180 Iraqi subjects (99 males and 81 females) with age more than 16 years old. CT scans for (right and left) Maxillary sinuses were done for each patient. The information obtained was assessed in a coronal multi planar reconstructions images (

The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su

Background: Removal of bacteria from the pulp system by instrumentation of an infected root canal, will be significantly reduced the number of bacteria, but it is well documented that instrumentation alone can-not clean and kill all bacteria found on the root canal walls. Antibacterial irrigants are needed to kill the remaining microorganisms. The aims of this study was to assess antibacterial effect of titanium tetrafluoride (TiF4) solution and brewing green tea against root canal bacteria and to compare with sodium hypochlorite and normal saline through microbiological and molecular studies. Materials and methods: Microbiological study was carried out to determine the concentration of titanium tetrafluoride and brewing green tea at which

The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance  gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The Local manufacturing scanning gamma system designed in Tuwaitha site for nondestructive assay method of radioactive waste drums, where it consist of two main parts with their belongings for controlling the of detector and drum movements up-down and rotation respectively. The volume of the used drum is 220 L with 85 cm height. The drum filled with Portland cement. Six cylindrical holes were made within cement drum and distributed in radial arrangement.The152Eu source inserted in these holes individually, to measure the average angular count rate of gamma radiation. The full energy efficiency value for geometry of drum and detector is computed for thirteen photo peaks. The average efficiency represented by the curve of these peaks indic

In this work, an inventive photovoltaic evaporative cooling (PV/EC) hybrid system was constructed and experimentally investigated. The PV/EC hybrid system has the prosperous advantage of producing electrical energy and cooling the PV panel besides providing cooled-humid air. Two cooling techniques were utilized: backside evaporative cooling (case #1) and combined backside evaporative cooling with a front-side water spray technique (case #2). The water spraying on the front side of the PV panel is intermittent to minimize water and power consumption depending on the PV panel temperature. In addition, two pad thicknesses of 5 cm and 10 cm were investigated at three different water flow rates of 1, 2, and 3 lpm. In Case #1,

Dynamic Thermal Management (DTM) emerged as a solution to address the reliability challenges with thermal hotspots and unbalanced temperatures. DTM efficiency is highly affected by the accuracy of the temperature information presented to the DTM manager. This work aims to investigate the effect of inaccuracy caused by the deep sub-micron (DSM) noise during the transmission of temperature information to the manager on DTM efficiency. A simulation framework has been developed and results show up to 38% DTM performance degradation and 18% unattended cycles in emergency temperature under DSM noise. The finding highlights the importance of further research in providing reliable on-chip data transmission in DTM application.