Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i
... Show MoreThe current study aimed to use some bacterial isolates from the local soil of Baghdad city by study the effects of temperature, pH and incubation period on the growth rates of isolated bacteria and choose the optimal conditions for their diversity and for understanding bacterial growth and their requirements for survival and proliferation. This information can be applied to obtain their high growth rate for use in various fields such as agriculture, medicine and environmental sciences in the future. And it used to assess the degree of variation in across bacteria species in pH, temperature and incubation period. A number of local bacterial isolates as
This paper reports test results and describes a numerical investigation of the effectiveness of using carbon fibre reinforced polymer (CFRP) fabrics for strengthening concrete cylinders that have been undamaged and damaged due to heating under preload. The purpose of this research was to investigate whether there is any difference in the performance of CFRP-wrapped cylinders if the wrapping is done under preload, and those for which neither heating, cooling nor wrapping was done under preload. The cylinders were exposed to 30% of maximum load at ambient temperature during heating and cooling before being wrapped under preload. Of 18 Ø 100 × 200 mm identical cylinders, 6 were left as control samples without heating, 12 were exposed t
... Show MoreIn this paper, we study the growth of solutions of the second order linear complex differential equations insuring that any nontrivial solutions are of infinite order. It is assumed that the coefficients satisfy the extremal condition for Yang’s inequality and the extremal condition for Denjoy’s conjecture. The other condition is that one of the coefficients itself is a solution of the differential equation .
المستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة
In this report Silver doped Tin Sulfide (SnS) thin films with ratio of (0.03) were prepared using thermal evaporation with a vacuum of 4*10-6 mbar on glass with (400) nm thickness and the sample annealing with ( 573K ). The optical constants for the wavelengths in the range (300-900) nm and Hall effect for (SnS and SnS:3% Ag) films are investigated and calculated before and after annealing at 573 K. Transition metal doped SnS thin films the regular absorption 70% in the visible region, the doping level intensification the optical band gap values from 1.5- 2 eV. Silver doped tin sulfide (SnS) its direct optical band gap. Hall Effect results of (SnS and SnS:3% Ag) films show all films were (p-type) electrical conductivity with resistivity of
... Show MoreOver the past few decades, the global usage and applications of different kinds of complementary and alternative medicine are greatly exaggerated among the general population, this requires improving the knowledge of all health care provider including pharmacists toward proper and safe use of different complementary and alternative medicine modalities. The current study aims to assess the Iraqi pharmacists' knowledge, use, and recommendation toward complementary and alternative medicine A cross-sectional pilot survey was done on a convenient sample of Iraqi pharmacists. Data were collected using a pretested