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.
Been investigating a Pfyrus antigen hepatitis pattern J and Virus-positive rubella viral hepatitis antibodies pattern J. declaration followed by the percentage rate-positive patients of measles Allmana antibodies
The electronic properties and Hall effect of thin amorphous Si1-xGex:H films of thickness (350 nm) have been studied such as dc conductivity, activation energy, Hall coefficient under magnetic field (0.257 Tesla) for measuring carrier density of electrons and holes and Hall mobility as a function of germanium content (x = 0–1), deposition temperature (303-503) K and dopant concentration for Al and As in the range (0-3.5)%. The composition of the alloys and films were determined by using energy dispersive spectroscopy (EDS) and X-ray photoelectron spectroscopy (XPS).
This study showed that dc conductivity of a-Si1-xGex:H thin films is found to increase with increasing Ge content and dopant concentration, whereas conductivity activati
One of the most important intellectual issues, which receive attention is the issue of modernity, it has occupied the scholars of all time. However, modern poetry used to have special care in Iraq and in the Arab countries .. it is not strange that the concept of modernity is linked to history .. or having history as the most important dimension of its dimensions .. because Arab poetry is historical and it is moving into an area of the past that is still active in terms of language and literary image .. When some poets found that changing and modernizing poetry became a necessity of evolution, and one of the fundamentals of modernization, the cultural impact did not respond to the desire of poets, and their impulse in modern poetry
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The researchers aim of this research to analyze the reality of educational services in the city of Ramadi in order to reveal the efficiency of the spatial distribution of schools at the level of residential neighborhoods and the requirements of the population, based on the standards and indicators for this service.
The research problem related to the educational function of the city of Ramadi was formulated by asking about the efficiency of the spatial distribution of educational services and whether there is a balance in the distribution of schools to residential neighborhoods in a way that meets the requirements of the population, and in order to answer the research problem, the research hypothesis was formulated that there is
... Show MoreLeishmaniasis diseases constitute an important public health problem in both tropical and subtropical areas. The aim of this study is to evaluate the epidemiological situation of cutaneous leishmaniasis (CL) in Babylon province, Iraq. The current work included the recording of 142 new cases of CL infection in Babylon province for the period from November 2019 to February 2020. Male infection was represented by 87 cases (61.27%), while females composed 55 samples (38.73%), with a significant difference (p<0.05) between the two groups. The age group of 5-14 years was found to have the highest recorded CL cases (56; 39.44%), while the age group of less than one year had the lowest cases (1; 0.70%), with the differences
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A description of the theoretical of the reorganization energies have been described according to the outer-sphere Marcus model .It is a given expression according this model unable to evaluate the reorganization energy for electron transfer at liquid /liquid interface. The spherical model approach have been used to evaluate the radius of donor and acceptor liquid alternatively .Theoretical results of the reorganization free energy for electron transfer at liquid/liquid interface system was carried out . Matlap program is then used to calculate ð¸0 for electron transfer reaction between water donor stated and many liquid acceptor state. This shows a good agreement with the experiment. The results
... Show MoreFerrite with general formula Ni1-x Cox Fe2O4(where x=0.0.1,0.3,0.5,0.7, and 0.9), were prepared by standard ceramic technique. The main cubic spinel structure phase for all samples was confirmed by x-ray diffraction patterns. The lattice parameter results were (8.256-8.299 °A). Generally, x -ray density increased with the addition of Cobalt and showed value between (5.452-5.538gm/cm3). Atomic Force Microscopy (AFM) showed that the average grain size and surface roughness was decreasing with the increasing cobalt concentration. Scanning Electron Microscopy images show that grains had an irregular distribution and irregular shape. The A.C conductivity was found to increase with the frequency and the addition of Cobal
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The role of university in awareness of Social and Cultural Human Rights to Students
still at the beginnings . the irritable secure of Iraqi environment is the most challenges that
cease any work that may raise the human rights in university . in spite of obstacles the same
society of university like conferences and meetings that related to this subject . as well as the
luck of professional teachers.
This study raises a group of important questions, perhaps the most :
The contribution of university in educates their students of the social and cultural human
rights? What are the most challenges that facing these students? Does the university
responsible of this luck of understanding these human rights?
This Study
Four genetic populations ( P1 , P2 , F1 , F2) were used in this study .
The parental cross in barley ( P1 barakq and P2 Pakistan ) was done . Many quantitative
pheno types were estimated such as plants length , tillers number , grains yield , capsules
number , the number of grains per capsule and the weight of 1000 grains . The results showed
significant differences in genetic variance values in the seconed filial generation ( F2) for all
the studied phenotypes : High values for the heritability were observed for all the studied
phenotypes .
These results indicated the effect of additive and non-additive genes on the quantitative
phenotypes . Finally , the selection of first generation can utilized for impro
In the present study, nickel oxide nanoparticles (NiO NPs) were evaluated as an antibacterial and anticancer agent. The nanoparticles of nikel oxide were synthesized using aloe vera leaves extract and characterized with AFM (showing an average diameter of 45.11 nm), XRD and FE-SEM analyses. Three different concentrations (125, 250 and 500 µg/ml) were prepared from the synthesized NiO NPs and investigated for their potential antibacterial activity against both Enterococcus faecalis (Gram-positive bacteria) and Acinobacter baumannii (Gram-negative bacteria). While cytotoxicity and apoptotic activity were measured on both MCF-7 and AMJ13 cancer cell lines by MTT and caspase-9 luminescence assays. The results showe
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