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

This  experiment  was carried  out to evaluate   the efficiency ·of growth regulator  (Match) and biotic pesticides  (Agerin) on the  pupa and adult stages of cotton  leaf worm Spodoptera littoral is {Boisd) that developed from  the  1 51 larval instar  fed on food treated with different concentration  of these pesticides for different' periods. Result  showed that their was a significant  decreases  in pupal period    pupal  weight, pupal   length,   abnonnal   growth   for   pupal   stage      .   A  significant decrease  in the em

Nano crystalline copper sulphide (Cu2S) thin films pure and 3% Bi doped were deposited on glass substrate by thermal evaporation technique of thickness 400±20 nm under a vacuum of ~ 2 × 10− 5 mbar to study the influence of annealing temperatures ( as-deposited, and 573) K on structural, surface morphology and optical properties of (Cu2S and Cu2S:3%Bi). (XRD) X-ray diffraction analysis showed (Cu2S and Cu2S:3%Bi) films before and after annealing are polycrystalline and hexagonal structure. AFM measurement approves that (Cu2S and Cu2S:3%Bi) films were Nano crystalline with grain size of (105.05-158.12) nm. The optical properties exhibits good optical absorption for Cu2S:3%Bi films. Decreased of optical band gap from 2.25 to 2 eV after dop

Recently, Qatar, a well-known oil production country, has been convinced as a successful case in attracting foreign direct investment (FDI) as a smaller economy. This paper aims to investigate how FDI inflows affect Qatar’s business cycles. Time series data was selected from 1990 to 2010 as available. The VAR Impulse Responses and the Granger Causality test were mainly employed by using Eviews. The derived result shows that the FDI inflows and the economic growth in Qatar interact with each other in a relatively long term.

This research included clinical biochemical study of some important biochemical variations of diabetes patients of type II ( NIDDM ) in comparison with the normal serum of healthy persons (control group ) , aiming to explain the relation between these variations .       The following tests were done :FBS,HbA1cTF, LAF Lipid profiles ,Cu, Zn , and Cu/Zn ratio.                   The results have been constructed by studying  the values of the  relation between the variations . The relation between TF, LAF, FBS, HbA1c, Cu and CU/ Zn ratio is positive , while the relation between the above mentioned variations and

Esterification reaction is most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock to study and simulate production of biodiesel. Batch esterification of oleic acid was carried out at operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 1/1 to 6/1, H2SO4 as the catalyst 1 and 5% wt of oleic acid, reaction time up to 180 min. The optimum conditions for the esterification reaction were molar ratio of ethanol/oleic acid 6/1, 5%wt H2SO4 relative to oleic acid, 70 °C, 90 min and conversion of oleic 0.92. The activation energy for the suggested model was 26625 J/mole for forward reaction and 42189 J/mole for equilibrium constant. The obtained results s

المستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة

In 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 .

Background: The accuracy of fitness of any dental casting is imperative for the success of any prosthodontic treatment. From the time that dental casting was first introduced, efforts have been made to produce more accurate and better fitted castings with minimal marginal discrepancy. The aim of this in vitro study was to evaluate the effects of three different investing and burnout techniques on the vertical marginal discrepancies ofceramometalcopings invested with two types of phosphate- bonded investments. Materials and methods: Sixty wax patterns were fabricated on a standardized prepared brass die representing an upper central incisor by the aid of a custom-made split mold. Three different investing and burnout techniques were applied