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.
Background:
Variations in the arterial supply in the human brain are not uncommon. Of particular interest is that of the hippocampus. Knowledge of the vascular anatomy is a key to the
surgical treatment of pathologies in this region.
Objectives:
The aim of the work is a detailed description of the variations and contribution of the anterior choroidal artery and the branches of the posterior cerebral artery to the supply of
the hippocampus and comparing the results with previous studies.
Materials and Methods:
Formalin-fixed brains from 15 adult cadavers (30 hemispheres) were examined using a magnifying lens. The hippocampus is identified, and the arteries that are in the vicinity to
hippocampus were
The Barremain-Aptian succession represented by two types of deposits, Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq, Deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age.
The area of study is located in the Mesopotamian Zone at S
The Barremain-Aptian succession represented by the Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq which deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age. The area of study is located in the Mesopotamian Zone at Southern part of Iraq which represented by five oil fields (Nasira, L
... Show MoreThe study aimed to identify the psychological counseling skills and the strength of the ego in the educational counselors, and to identify the relationship of statistical significance between the psychological counseling skills and the strength of the ego in the educational counselors, and to identify the differences of statistical significance in the relationship between psychological counseling skills and the strength of the ego in the guides according to the gender variable(male, Females), the number of sample (100) guides, including (50) males and (50) females from the area of Atifiya and Qadissiya and Ameriya in the Directorate of Education Karkh / 1, the researcher adopted a scale of psychological counseling skills prepared b
... Show MoreThe digital image with the wavelet tools is increasing nowadays with MATLAB library, by using this method based on invariant moments which are a set of seven moments can be derived from the second and third moments , which can be calculated after converting the image from colored map to gray scale , rescale the image to (512 * 512 ) pixel , dividing the image in to four equal pieces (256 * 256 ) for each piece , then for gray scale image ( 512 * 512 ) and the four pieces (256 * 256 ) calculate wavelet with moment and invariant moment, then store the result with the author ,owner for this image to build data base for the original image to decide the authority of these images by u
... Show MoreThe Purpose of this research is a comparison between two types of multivariate GARCH models BEKK and DVECH to forecast using financial time series which are the series of daily Iraqi dinar exchange rate with dollar, the global daily of Oil price with dollar and the global daily of gold price with dollar for the period from 01/01/2014 till 01/01/2016.The estimation, testing and forecasting process has been computed through the program RATS. Three time series have been transferred to the three asset returns to get the Stationarity, some tests were conducted including Ljung- Box, Multivariate Q and Multivariate ARCH to Returns Series and Residuals Series for both models with comparison between the estimation and for
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تناولنا في هذه الدراسة التأكيد على تطوير المناهج الدراسية بأتجاه تنمية قيم التسامح والتعايش السلمي ، لان ثقافة التسامح باتت من الضرورات الملحة التي يفرضها الواقع الراهن لمواجهة العنف المجتمعي ، مما يوجب الحرص على ترسيخ القيم الانسانية ، لان التسامح من الصفات التي تحبها النفوس وتنجذب اليها القلوب .
والقيم الاخلاقية والسلوكية كالتسامح وغيرها ، من الامور الرئيسية لعمليتي التربية والتعليم في المدارس وال
... Show MoreThe present study is focused upon the sedimentology and basin development of the Jeribe and Fatha Formations by using the field observations and microfacies analysis. The area of study situated in the Zurbatiyah area to the south of the Shur sharin valley about 21 km northeast of Badrah city to the southeast of Baghdad. This area lies within the Zagros foreland basin, and located between the Zagros mountains at the northeastern and the Arabian shield at the southeastern.
The studied succession which including the Jeribe and Fatha Formations were deposited within four associated facies for the Jeribe Formation and three for the Fatha Formation, as shown below: -
Jeribe Formation
... Show MoreIn this research, we discussed bone density for women taking into consideration the method of research, we measure the total body mass of women in premenopausal and comparing it with postmenopausal, since the amount of the bone mineral content and bone mineral density, fat mass and lean mass.
A cross sectional study conducted at DXA laboratory, Physiology Department, College of Medicine, University of Ninevah, Mosul-Iraq from Jan. 1 - Dec. 31, 2013. Since 174 healthy women recruited from reviewing of college medical academic center. They were divided into two groups: pre menopause group (n = 42) and post menopause group (n= 130). Detailed anthropometric data were gathered from study subjects. The mean age SD of pre-menopause group was
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In the present work, we use the Adomian Decomposition method to find the approximate solution for some cases of the Newell whitehead segel nonlinear differential equation which was solved previously with exact solution by the Homotopy perturbation and the Iteration methods, then we compared the results.
The study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.
The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t
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