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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
Tue Apr 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Comparison Between The Efficacy of Different Medical Herbs on Cryptosporidium spp.
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Objectives:
The study was planned to show the effect of different medicinal plants extracts on Cryptosporidium spp.
Materials and Methods:
The experimental study was performed in laboratory mice to show the efficacy of different medical plants extracts (Achillea fragrantissima, Artemisea herba-alba,
Cardaria draba, Mentha longifolia , Olea europea, Prosopis farcta, Punica granatum, Teucrium polium and Ziziphus spina-charisti on shedding of Cryptosporidium spp. oocysts.
Results:
In a study on the effect of medical plant extracts on the shedding of oocysts in mice, it was found that different medical plants extracts decrease the shedding of
Cryptosporidium oocysts in mice. Using 250 mg / kg B.W

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
The Effect of Gas Flow on Plasma Parameters Induced by Microwave
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In this paper, construction microwaves induced plasma jet(MIPJ) system. This system was used to produce a non-thermal plasma jet at atmospheric pressure, at standard frequency of 2.45 GHz and microwave power of 800 W. The working gas Argon (Ar) was supplied to flow through the torch with adjustable flow rate by using flow meter, to diagnose microwave plasma optical emission spectroscopy(OES) was used to measure the important plasma parameters such as electron temperature (Te), residence time (Rt), plasma frequency (?pe), collisional skin depth (?), plasma conductivity (?dc), Debye length(?D). Also, the density of the plasma electron is calculated with the use of Stark broadened profiles

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Publication Date
Sun Apr 03 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The effect of fasting in Ramadan on patients with heart disease
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Background: Knowledge about the clinical problems during the fast of Ramadan is important in order to opens the way to further research aimed at discovering the significance of Ramadan fasting in patients with heart disease.
Patients and Methods: Eighty-six outpatients with heart disease with intention to fast were studied in the month of Ramadan 2010 (1430 H) at the Ibn Al-bitar Hospital. Detailed clinical and biochemical assessments were performed within 3 days before the start of Ramadan and then on the last day of Ramadan.
Results: There were 54 (62.8%) males and 32 (37.2%) females with a mean age of 56.3 years (range, 17-84 ). Forty-six patients (53%) had coronary artery disease, 23 patients (27%)

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Theoretical Investigations on the Structural Behavior of Biaxial Hollow Concrete Slabs
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This paper presents a numerical analysis using ANSYS finite element program to simulate the reinforced concrete slabs with spherical voids. Six full-scale one way bubbled slabs of (3000mm) length with rectangular cross-sectional area of (460mm) width and (150mm) depth are tested as simply supported under two-concentrated load. The results of the finite element model are presented and compared with the experimental data of the tested slabs. Material nonlinearities due to cracking and crushing of concrete and yielding of reinforcement are considered. The general behavior of the finite element models represented by the load-deflection curves at midspan, crack pattern, ultimate load, load-concrete strain curves and failure m

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of Atenolol on CK-MB Levels in Hypertensive Patients
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Atenolol is one of beta-adrenergic receptor blocking agent. It is widely used for the treatment of hypertension as a selective antihypertensive drug. But long term usage of atenolol may cause one of the cardiovascular diseases like myocardial infarction. To prove the relationship between atenolol and cardiovascular disease, measurement of creatinekinase-MB as a diagnostic indicator in early and long term usage of this drug by hypertensive patients is recommended.  A comparative study was conducted in Al-Yarmouk Teaching Hospital–Emergency Department- on 30 hypertensive patients using atenolol. They were divided into (2) groups A and B according to the duration of the drug usage. Group A- (15) patients with a mean age (56

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
The Impact of Holy Qur’an on Pushkin’s Poetry A Comparative Study
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Praise be to Allah , the Lord of Heavens , Who revealed His Scripture in plain Arabic, and prayers and peace be upon the Master of all creatures and the chosen one , Muhammad (PBUH).Pushkin was known as a poet in Russia, the sun of its poetry that set, the father of the Russian literature and the founder of its literary language. When he published his poems, trying to express his inner poetic feelings and creative visions, he presented them with creativity and special touch. The reason behind the selection of Pushkin as the subject of this study is that he was affected by Islam and Arabs. For the purpose of this study, the dissertation has been divided into introduction and three chapters; each chapter includes two topics. In the introdu

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Publication Date
Wed Feb 27 2019
Journal Name
Political Sciences Journal
Effects of Neighboring Countries on the Iraqi Parliament Performance after 2003
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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Efficacy of Feed Restriction Program on Broiler Production: A Review:
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Poultry often intake energy to meet their energy needs, which is associated with both more fat and protein deposition, which is also conditioned by the presence of adequate other nutritional nutrients. The most significant supplement in creature sustenance or diets is protein, with exceptional thought given to the proportion among energy and protein in consumes less calories (energy: protein ratio EPR). This implies that a specific protein level relates with the fundamental measure of energy in the eating regimen. The article evaluated the manipulation of energy to protein ratio and its effect on broiler performance and carcass lipid profile. The author's methodology depends on analyzing and comparing other scientists’ studies and work

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Publication Date
Wed May 01 2019
Journal Name
Journal University Of Kerbala
Histological study on the ovaries of female mice treated by carbamazepine
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The purpose of this study was to examine the association of oral administration of Carbamazepine during pregnancy and the histological changes in the ovaries of mice. Timed-pregnant mice were divided into experimental and control groups. 60 mice in the experimental group received daily oral of 15 mg/kg of carbamazepine via intragastric tube on gestational days 0 to 18. 20 mice were used as control group. They received normal saline via the same route. Dams underwent laparotomy on pregnancy days 13, 15, and 18 and the ovaries were collected. Routine histological processing of the ovaries histology of paraffin sections stained with haemotoxylin and eosin, were conducted. The ovary under the effect of the drug, there was signs of degeneration

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Publication Date
Fri Jul 02 2021
Journal Name
Iraqi Journal Of Science
UV-Exposure effect on the mechanical properties of PEO/PVA blends
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     Poly ethylene oxide PEO / Poly vinyl alcohol PVA  blends were prepared by cast method at different ratios of (25%PEO/75%PVA, 30%PEO/70%PVA, 35%PEO/65%PVA, 40%PEO/60%PVA, and 50%PEO/505PVA). Samples miscibility ,and thermal stability were studied  by using differential scanning calorimetry(DSC),and thermo gravimetric analysis (TGA) analysis. The results proved that there was one glass transition temperature (Tg=160°C) at 25%PEO\PVA ratio
)that was attributed to its miscibility. This miscibility associated with (Hydrogen  bonds) between (Hydroxyl group) in PVA, and PEO, whereas there were two glass transition temperature for the blends ratio more than 30%PEO,that was due its immisc

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