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

This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV

Many waste materials can be repurposed effectively within asphalt concrete to enhance the performance and sustainability of pavement. One of these waste materials is sawdust ash (SDA). This study explores the beneficial use of SDA as a substitute for limestone dust (LD) mineral filler in asphalt concrete. The replacement rate was 0%, 15%, 30%, 45%, and 60% by weight of total mineral filler. Scanning electron microscopy (SEM) was employed to assess the surface morphology of Sawdust (SD), SDA, and LD. In addition, a series of tests, including Marshall stability and flow, indirect tensile strength,moisture susceptibility, and repeated uniaxial loading tests, were conducted to examine the performance characteristics of asphalt mixtures of diffe

This study has been carried out in the Station of Poultry Researches which is affiliated to the General Office of Agricultural Researches / Ministry of Agriculture during the period from 25/02/2019 to 08/04/2019 (42)days .Five hundred unsexed one day old chick of type (Ross 308) used in this study, and has been fed on diets which oleuropeinin has been added to it with the levels 2,2.5,3 and3.5 g/kg as a feed for the treatments T2 , T3 , T4 and T5 respectively and compared to the control treatment T1 which is devoid of addition, every treatment included Four replicates each one has 25 birds in order to study the effect of adding a various levels of oleuropein into the diet on the production and physiological performance for broilers. The res

Multilateral wells require a sophisticated type of well model to be applied in reservoir simulators to represent them. The model must be able to determine the flow rate of each fluid and the pressure throughout the well. The production rate calculations are very important because they give an indication about some main issues associated with multi-lateral wells such as one branch may produce water or gas before others, no production rate from one branch, and selecting the best location of a new branch for development process easily.                                &nbsp

In present study 74 specimens of urine were collected from patients suffering from urinary tract infections.Fifty (67.56%) isolates were identified as Escherichia coli. 78% of isolates were identified as extendedspectrum beta lactamases (ESBL) producer. Antibiotic susceptibility t est was done and ceftazidime wasselected to complete this study by implying stress at sub-MIC on isolate harbor high number of resistancegenes (N11) and compared with sensitive isolate (S). Only four β-lactamase coding genes were detected;blaTEM, blaPER, blaVIM and blaCTX-M-2 and N11 had blaTEM, blaPER, and blaVIM. It was found that the resistantisolate did not form biofilm when compared with the sensitive one, which formed moderate biofilm. Inaddition, ceftazidi