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Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
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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. Its activity and the researchers recommended the need to adopt the International Financial Reporting Standard No. (9) to hold companies accountable, especially that their current book values ​​ Do not reflect current market indicators.

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
The parameters effect on the holographic optical elements
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In this work we fabrication holographic optical element diffraction grating thickness 40?m and mirror90?m by using dichromated gelatin,to perform that we have to use the Nd-yaG laser doubling frequency of wavelenght (532)nm and its powers of (80)mWatt.we have studyed the thickness and concentration dichromat effect in mirror reflaction ,effect of angle of reconstruction beam in band width and diffraction efficiency ,study effect gelatin hardener of the diffraction efficiency.

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The integration between re-engineering and modern Approaches to reducing costs in the management of change
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       The entrance process re-engineering one of the main entrances of administrative and technology appropriate to keep pace with scientific progress and the continuing changes in business environment and for the purpose of achieving the goal sought by the organizations in the pursuit of rapid developments and renewable energy in the market competition by changing its operations and activities of the radical change which contributes to an effective contribution to reducing the cost of product or service taking into account the quality improvement in the management of change to keep the increase value and speed of placing on the market to meet customer needs and desires to achieve a

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Problems lead to the low level of academic achievement in the evening school: suggestions and solutions
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Academic achievement is a professional standard for measuring student levels in the first stages. Therefore, any indication of the level of achievement makes us in an attempt to employ students in evening schools. The researcher has developed a closed questionnaire of (36) paragraphs. A total of (164) male and (24) female students were chosen from evening schools. The result of this research revealed that the number of students was a reason for the low level of their achievement, the lack of laboratories, educational methods, and techniques of the most prominent problems confirmed by students in these schools. In addition, to support educational institutions with their necessary needs. The most important conclusion in this research is th

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Using The Maximum Likelihood And Bayesian Methods To Estimate The Time-Rate Function Of Earthquake Phenomenon
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In this research, we dealt with the study of the Non-Homogeneous Poisson process, which is one of the most important statistical issues that have a role in scientific development as it is related to accidents that occur in reality, which are modeled according to Poisson’s operations, because the occurrence of this accident is related to time, whether with the change of time or its stability. In our research, this clarifies the Non-Homogeneous hemispheric process and the use of one of these models of processes, which is an exponentiated - Weibull model that contains three parameters (α, β, σ) as a function to estimate the time rate of occurrence of earthquakes in Erbil Governorate, as the governorate is adjacent to two countr

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
The Lingual Criticism and Explication of the Narrative Syntax A reading in Roger Fawler’s Critical Attempt
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الخلاصة

يجمع المختصون أن ليس من نقد إلا وكان مُرحِّلا لنظرية لسانية إلى فضائه، فكان أثر اللسانيات السوسيرية، ومن ثم اللسانيات التوليدية التحويلية معروفا، ولم يكن هذا الأثر محدودا باللسانيين أو نقاد الأدب فحسب، بل امتد إلى الشعراء والجماليين أيضا. وفي هذا البحث سنتوقف عند أثر اللسانيات الوظيفية، وهو ما لم يتوقف عنده إلا قلة من المختصين. ولن نقف عند نقد الوظيفيين للشعر، بل سنقف عند نقدهم للرواية، بقراءة

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Geological Journal
Depositional Environment of the Ibrahim Formation and Determining the Oligocene-Early Miocene Boundary in Eastern Iraq
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The aim of this study is to investigate the sedimentation environments and diagenetic processes of the Ibrahim Formation (Oligocene-early Miocene) in Zurbatiya, eastern Iraq. The Ibrahim Formation is comprised mostly of clayey micrite and skeletal grains composed of planktonic foraminifera, calcispheres, radiolaria, and benthic foraminifera. Glauconite and pyrite were documented in some restricted zones of this formation; they reflect quiet and reducing conditions. Radiolaria were identified in Late-Oligocene which was not known previously at this age regionally in carbonate formations of the Arabian Plate (AP). Mudstone, wackestone, and planktonic foraminiferal wackepackstone are the main microfacies that are affected by dissolutio

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Publication Date
Tue Dec 01 2020
Journal Name
Meta Gene
Association between the rs2234671 polymorphism and the risk of recurrent urinary tract infections in Iraqi women
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A case-control study was designed to find out the association between rs2234671 polymorphism of cxcr1 and rUTI in a sample of Iraqi women by polymerase chain reaction- sequence-specific primer (PCR-SSP) method. The current findings revealed that the genotype GC (OR= 7.86, 95% CI = 2.82-21.87, P= 7.7 × 10-5) and the C allele (OR= 3.93, 95% CI = 1.97 - 7.83, P = 9.8×10-5) are significantly associated with rUTI. However, the genotype GG played as a protective factor (OR= 0.12, 95% CI = 10.05 - 0.34, P = 4.0 ×10-5). Depending on these findings, the genotype GC is significantly associated with rUTI.

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Publication Date
Tue Dec 03 2024
Journal Name
Adab Al-basrah
The Time Machine: Scientific Advances and Social Milieus in H. G. Well's Vision of the Future
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This study is qualitative, it illustrates H.G. Wells\\'s The Time Machine through the scientific and social framework of the Victorian Era. Wells\\'s portrayal of future societies examines the rapid technological progress and social changes of the 19th century. The analysis scrutinizes the division between the Eloi and the Morlocks, tracing the consequences of social division. To meet the objective of the study, Victorian frame of mind is utilized to examine the class struggle that is symbolized by the Eloi and the Morlocks. The analysis highlights the economic and social effects of industrialization and how Wells examines the capitalist system and its impact on human relationships and class division. The study also utilizes concepts from D

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Grammatical controversy in the conscience of the chapter Between Sibawayh (180 AH) and Fur (207 AH)
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This study examines the syntactic and semantic functions of the conscience of the chapter and the grammatical disagreement in its diagnosis between two famous linguists: Sibuyh and fur. Also, the conscience of the chapter occupies an important synthetic space in the construction of the Arabic sentence, identified by the Arab scientists, as linguistic analysts, have a strong sense of language and careful observation, they revealed it in their linguistic composition through the analysis of nominal structures, and found that it I come in specific syntactic patterns and grammatical templates that have certain characteristics that are unique to them because of the conscience of separation in their compositional space.

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Publication Date
Wed Jan 11 2023
Journal Name
Modeling Earth Systems And Environment
Microfacies analysis and stratigraphic framework of the Albian succession in the low folded zone, Northern Iraq
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