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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
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Toxicity of Nanomulsion of Castor Oil on the Fourth larval stage of Culex quinquefsciatus under Laboratory Conditions
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Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Danials model in concepts Acquisition of Education Principles on Studets at college of Education .
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The research aims at identifyiny the effect of (Danials Model) in concepts Acquisition of Education Principles on Students at college at Education The total unmber of Students , is (65) male and female Students distributed in two groups . The First group is the experiemental group which is taught the (Danials Model) and is (34) Students . The second groupe is the control group which is taught the traditional method of teaching and it is (31) Students . The researcher has matcheol between the two groupe by the following variables : the age , (in monthes) their intelligence their parents a cademic leve of education . The research has constructed a test of (20) items of multiple choice test . The reliability of The test has been cal

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Impact of geographical locations of the water treatment plants in Baghdad City on quality of supplied water
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In this study, the water treatment plants located on the Tigris River within Baghdad city were subjected to qualitative and quantitative assessments. Based on location, the plants from upstream to downstream are Al-Karkh, East Tigris, Al-Karamah, Al-Wathbah, Al-Wehdah, Al-Kadiseyah, Al-Dora, and Al-Rashid. Data from 2009 to 2020 on the turbidity, total dissolved solids, Alkalinity, hardness, chloride, calcium, and temperature were used in the qualitative assessment while data on the treated water production and population served were used in the quantitative assessment. The above Data was acquired from the Municipality of Baghdad. The turbidity was mainly used as a fair gauge to assess the performance of the water treatment plants in Baghda

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Gamma Irradiation Effects on Energy Transfer Parameters for Acrvlaven – Rhodamine19 Binary Laser Dye Mixtures
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Publication Date
Sun Dec 30 2012
Journal Name
Journal Of Kufa For Mathematics And Computer
On Jeffery Prior Distribution in Modified Double Stage Shrinkage-Bayesian Estimator for Exponential Mean
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
A Proposed Adaptive Bitrate Scheme Based on Bandwidth Prediction Algorithm for Smoothly Video Streaming
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A robust video-bitrate adaptive scheme at client-aspect plays a significant role in keeping a good quality of video streaming technology experience. Video quality affects the amount of time the video has turned off playing due to the unfilled buffer state. Therefore to maintain a video streaming continuously with smooth bandwidth fluctuation, a video buffer structure based on adapting the video bitrate is considered in this work. Initially, the video buffer structure is formulated as an optimal control-theoretic problem that combines both video bitrate and video buffer feedback signals. While protecting the video buffer occupancy from exceeding the limited operating level can provide continuous video str

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Publication Date
Mon Jan 01 2024
Journal Name
Applied And Computational Mathematics
Reliable computational methods for solving Jeffery-Hamel flow problem based on polynomial function spaces
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Publication Date
Fri Jul 19 2024
Journal Name
An International Journal Of Optimization And Control: Theories & Applications (ijocta)
Design optimal neural network based on new LM training algorithm for solving 3D - PDEs
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In this article, we design an optimal neural network based on new LM training algorithm. The traditional algorithm of LM required high memory, storage and computational overhead because of it required the updated of Hessian approximations in each iteration. The suggested design implemented to converts the original problem into a minimization problem using feed forward type to solve non-linear 3D - PDEs. Also, optimal design is obtained by computing the parameters of learning with highly precise. Examples are provided to portray the efficiency and applicability of this technique. Comparisons with other designs are also conducted to demonstrate the accuracy of the proposed design.

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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
High Transaction Rates Performance Evaluation for Secure E-government Based on Private Blockchain Scheme
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The implementation of technology in the provision of public services and communication to citizens, which is commonly referred to as e-government, has brought multitude of benefits, including enhanced efficiency, accessibility, and transparency. Nevertheless, this approach also presents particular security concerns, such as cyber threats, data breaches, and access control. One technology that can aid in mitigating the effects of security vulnerabilities within e-government is permissioned blockchain. This work examines the performance of the hyperledger fabric private blockchain under high transaction loads by analyzing two scenarios that involve six organizations as case studies. Several parameters, such as transaction send ra

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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Microwave Nondestructive Testing for Defect Detection in Composites Based on K-Means Clustering Algorithm
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