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: Patients who have both neurological impairment and kyphotic deformity can be treated medically, and this treatment can be achieved with anti-tuberculous drugs alone.
Objective: To evaluate conservative medical management of patients with tuberculosis of the spine (Pott disease). The prognostic significance of various clinical, radiological, and long-term follow-up findings in these patients was also evaluated.
Methods: Between January 2009 and January 2018 data were collected prospectively at The Neurosciences Hospital/ Baghdad/ Iraq in 44 patients with Pott disease in the thoracic and lumbar spine. These patients had no major neurological deficits or
... Show MoreDuring 9–10 September 2011 the ACE, Wind, and SOHO spacecraft measured the complex interaction between an interplanetary coronal mass ejection (ICME) and a corotating interaction region (CIR) associated with the heliospheric sector boundary. Except for a few short periods, the suprathermal electrons are unidirectional, suggesting that the ICME magnetic field has opened through interchange reconnection. Signatures of interaction are distributed throughout the event suggesting that the structures have become entangled or embedded. Since the ICME speed is relatively low, the strong forward shock must be caused by the ICME‐CIR interaction. Other interesting features are the upstream heating flux disc
This research aims to knowledge of the scope of applying the international specification of which is regarded to occupational health and safety management system (OHSAS 18001) second edition for year 2007 by The AL-Mammon Factory / The General Company For Vegetable Oils Industry in order to diagnosis the gap between specification requirements and reality by using the checklist made based upon the items of the specification, after translating the English copy into Arabic. The results of the research and analysis that occupational health and safety management system in comparison to the specification requirements in all of its main items, which was (%22.26) applied and documented partly, this refer to the existence of great gap (%7
... Show MoreHypoxic training, which in turn is one of the methods adopted in sports training methods, especially in activities that depend on the aerobic system in its performance, which includes training with a lack of oxygen by reducing its molecular pressure, since this method targets functional organs and works temporary responses during training and permanent responses After training as an adaptation to these devices as a result of training in this way, the study aimed to identify the effect of hypoxic exercises using the training mask and the extent of the change in some biochemical indicators, in addition to that to identify the effect of these exercises on the indicator of energy expenditure and )VMA) and the achievement of the effectiveness of
... Show MoreIdentify the effect of an educational design according to the repulsive (allosteric) learning model on the achievement of chemistry and lateral thinking. The sample consisted of (59) students from third-grade intermediate students. They were randomly distributed into two groups (experimental and control), and the equivalence was done in (chronological age, previous achievement in chemistry, intelligence, lateral thinking). The (30) students from experimental group were taught according to the instructional design, other 29 students from the (control) group were taught according to the usual method. Two tests done, one of them is an achievement test consisted of (30) items of the type of multiple choice, the other was a lateral think
... Show MoreElection study included four sites for the waters in area of Youssifiyah south of Baghdad (river water, tank water, liquefactions water, and water filtrate and seethed and purifier by alum and chloride), the samples were collected during the month of June in 2007. Temperature, electrical conductivity and acidity are measured. Also , the concentration of chloride , sulphate , carbonate , nitrate , sodium , calcium , magnesium , hard total and total dissolved substances are determined , as well as heavy metals assess environmental risk (such as Cu, Pb, Zn, Fe). It was also a study of bacterial totals included both total Bacteria (TB) and Total Coliform Bacteria (TC) and Fecal Coliform (FC) and Fecal Streptococci (FS). The stu
... Show MoreGastrointestinal diseases and especially chronic gastritis are mainly induced by Helicobacter pylori infection, and provides the basis for gastric carcinogenesis and colorectal cancer. The study involved the detection of serum anti-H. pylori IgG and IgA antibody of and some serum biomarkers ;CEA and CA19-9 in patients with gastrointestinal diseases. Fifty eight serum samples were collected from 25 males and 33 females .Peripheral venous blood was collected from each patient and sera obtained by centrifugation. Serum anti-H. pylori IgG and IgA ,serum CEA and CA19-9 were evaluated by enzyme-linked immunoadsorbent assays (ELISA).Forty eight serum samples were positive for IgG (82.7% ) divided int
... Show MoreThe principal forms of radiation dosage for humans from spontaneous radiation material are being recognized as radon and its progenitors in the interior environment. Radiation-related health risks are caused by radon in water supply, which can be inhaled or ingested. Materials and Methods: The solid-state CR-39 nuclear trace detectors method was using in this research for measuring accumulation of radioactivity in water supply in different locations of Iraq's southwest corner of Baghdad. In Baghdad district, 42 samples were selected from 14 regions (3 samples out of each region) and put in dosimeters for 50 days. Results: The mean radon concentration was 49.75 Bq/m3, that is lower than the internationally recognized limit of 1100 Bq /m3. Th
... Show MoreABSTRACT The importance and objectives of the study were an attempt to understand the methodology of disseminating radical thought and the reasons of social acceptability that make young people embrace this thought. It also sheds light on the impact of this phenomenon on the regional role of Egypt and examines the strategic means and standards that the Egyptian state focuses on in immunization and prevention of extremism.
Abstract
The research aims to determine the impact of the strategy performance evaluation and of the Standards (leadership, people, knowledge, processes, financial) in the achievement of organizational effectiveness in accordance with the dimensions (planning and setting goals, Exploitation of the Environment, achieve the goals, the ability to adapt, information management and communications) and the relationship between them, the problem of the research in the growing interest in the process of performance evaluation for organizations, the erroneous belief that the performance evaluation activity is useful, and the fact that performance evaluation process is one of the main tasks of the work of the Office of the Inspecto
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