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

In Indonesia, cattle feces (CF) and water hyacinth (WH) plants are abundant but have not been widely revealed. The use of microorganisms as decomposers in the fermentation process has not been widely applied, so researchers are interested in studying further. This study was to evaluate the effect of the combination of CF with WH on composting by applying white-rot fungal (WRF) (Ganoderma sp) microorganism as a decomposer. A number of six types of treatment compared to R₁(ratio of CF:WH)(25%:75%)+WRF; R₂(ratio of CF:WH)(50%:50%)+WRF; R₃(ratio of CF:WH)(75%:25%)+WRF; R₄(ratio of CF:WH)(25%:75%) without WRF; R₅(ratio of CF:WH)(50%:50%) without WRF; R₆(ratio of CF:WH)

           The current study aims to show the importance of plant products as mosquitocides against Culex quinquefasciatus. Castor oil Nanoemulsions were subedit in various ratios including castor oil, ethanol, tween 80, and deionized water by using ultrasonication. Thermodynamic, centrifugation, PH, assay which improved that the formula  of 10 ml  of castor  oil, ethanol  5ml, tween 80 (14 ml) and deionized water 71ml was more stable than other formulas. The stable formula of castor oil nanoemulsion was characterized by transmission electron microscopy (TEM) and dynamic light scattering (DLS). Nanoemulsion droplets were spherical in shape and were found to have a Z-average diameter of 87.4nm. A concentration of ca

Background: Poly (methyl methacrylate) has several disadvantages (poor mechanical properties) like impact and transverse strength. In order to overcome these disadvantages, several methods were used to strengthen the acrylic resin by using different fibers or fillers. This study was conducted to evaluate the effect of Plasma treatment of the fiber on mechanical properties Poly (methyl methacrylate) denture base material. Materials and methods: Specimens were prepared from poly methyl metha acrylic (PMMA) divided according to present of fiber into 4 groups (first group without fiber as control group, second group with Plasma treated polyester fibers, third group with Plasma treated polyamide fibers and fourth group Plasma treated combination

Cancer stay to be one of the leading causes of death throughout the world due to a limited success to use treatments. The new synthesized metal complexes with formula: [Ni L2 (H2O)2]. 2.5 E t OH and [Cd L2]. ½ H2O Where L = Bis [ 5 – ( P – nitrophenyl ) - 4 – phenyl 1 , 2 , 4 – trazol – 3 – dithiocarbamato hydrazide ] and the aqueous extract of Teucrium polium L.(TP) plant (Ja,adahin Arabic) were examined against growth cells of hepatocellular Carcinoma cell Line ( HeP2 ). The cytotoxicity assay of cancer cell line was used for determination of inhibition rate with three concentrations; (62.5, 105 and 250 µg /200µl). The aqueous extract of TP plant induced death of cancer cells by significant elevation of the inhib

This research deals with increasing the hardening and insulating the petroleum pipes against the conditions and erosion of different environments. So, basic material of epoxy has been mixed with Ceramic Nano Zirconia reinforcement material 35 nm with the percentages  (0,1,2,3,4,5) %, whereas the paint basis of broken petroleum pipes was used  to paint on it, then it was cut into dimensions (2 cm. × 2 cm.) and 0.3cm high. After the paint and percentages are completed, the samples were immersed into the paint. Then, the micro-hardness was checked according to Vickers method and thermal inspection of paint, which contained (Thermal conduction, thermal flux and Thermal diffusivity), the density of the painted samples was calculate

Objectives: To assess levels of premenstrual psychological disorders of the students in Bab Al-Mua’dham Complex and to find out the relationship between the levels of premenstrual psychological and physical disorders and some demographic characteristics of the students. Methodology: A descriptive study was accomplished throughout the period from the 1st of October, 2015 to the 8th of July, 2016 to assess the psychological and physical problems. A purposive sample of 313 students distributed among different colleges of Bab Al-Mua’dam complex distributed as following: 82 students are from college of Arts; 79 students are from College of Languages; 48 students are from college of Islamic Sciences: and 104 are from College of Nursing. For t