Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

The ion tail temperature of the comet ISON was calculated by using magneto-hydrodynamic MHD laws. From these equations the focus is concentrating on determine the ion tail temperature from the relations of dynamic and static pressures results.MHD equations are numerically solved using Matlab simulation code using cubic volume element method, based on three dimensionl Cartesian coordinates that devided into equal 15x15x15 equally spaced mesh. The simulation was performed using 3-D Lax explicit method considering normalised physical propreties relative to those of the solar wind at 1 AU. The results explained that it is possible to deduce two types of temperature, the first being the isotropic temperature which is shown to vary slowly with

Background: Breast cancer is the most common cancer among women and ranked number two after
lung cancer in the world. According to the World Health Organization, breast cancer accounts for
22.9% among cancers in women in 2012.
Objective: This study was designed to evaluate the dietary pattern particularly dairy products
consumption and the role of lifestyle on women with breast cancer in Baghdad city and its suburbs.
Subjects and Methods: The study was conducted on 100 women with breast cancer, as a case group,
compared with a control group comprised of 100 healthy women. Demographic data were collected
from both groups. A food frequency questionnaire was used of 33 items of foods for reporting the

Hydrate dissociation equilibrium conditions for carbon dioxide + methane with water, nitrogen + methane with water and carbon dioxide + nitrogen with water were measured using cryogenic sapphire cell. Measurements were performed in the temperature range of 275.75 K–293.95 K and for pressures ranging from 5 MPa to 25 MPa. The resulting data indicate that as the carbon dioxide concentration is increased in the gas mixture, the gas hydrate equilibrium temperature increases. In contrast, by increasing the nitrogen concentration in the gas mixtures containing methane or carbon dioxide decreased the gas hydrate equilibrium temperatures. Furthermore, the cage occupancies for the carbon dioxide + methane system were evaluated using the Van der Wa

The dimensions of bubbles were measured in a stirrer tank electrochemical reactor, where the analysis of the bubble size distribution has a substantial impact on the flow dynamics. The high-speed camera and image processing methods were used to obtain a reliable photo. The influence of varied air flow rates (0.3; 0.5; 1 l/min) on BSD was thoroughly investigated. Two types of distributors (cubic and circular) were examined, and the impact of various airflow rates on BSD was investigated in detail. The results showed that the bubbles for the two distributors were between 0.5 and 4.5 mm. For both distributors at each airflow, the Sauter mean diameter for the bubbles was calculated. According to the results, as the flow rate raised, the bubb

     Remote sensing techniques used in many studies for classfying and measuring of wildfires. Satellite Landsat8(OLI) imagery is used in the presented work. The satellite is considered as a near-polar orbit, with a high multispectral resolution for covering Wollemi National Park in Australia. The work aims to study and measure wildfire natural resources prior to and throughout fire breakout which occurred in Wollemi National Park in Australia for a year (October, 2019), as well as analyzing the harm resulting from such wildfires and their effects on earth and environment through recognizing satellite images for studied region prior to and throughout wildfires. A discussion of methods for computing the affecred area i

This paper deals with calculate stresses in Knee-Ankle-Foot-Orthosis as a result of the effect vibration during gait cycle for patient wearing KAFO .Experimental part included measurement interface pressure between KAFO and leg due to action muscles and body weigh on Orthosis. also measurement acceleration result from motion of defected leg by accelerometer .Results of Experimental part used input in theoretical part so as to calculate stresses result from applying pressure and acceleration on KAFO by engineering analysis program ANSYS 14.Resultes show stresses values in upper KAFO greater than lower KAFO that is back to muscles more effective in thigh part lead to recoding pressure higher than pressure in shank part.