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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
Sun Apr 30 2023
Journal Name
Iraqi Geological Journal
Depositional and Sratigraphic Evolution of the Early-Middle Miocene Succession in Hamrin, Ajeel and Mansuriyha Oil Fields, Central Iraq
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The Early-Middle Miocene succession in Iraq is represented by the Serikagni, Euphrates and Dhiban formations, which deposited during the Early Miocene. The Jeribe and Fatha successions were deposited during Middle Miocene age. This study includes microfacies analysis, depositional environments, sequence stratigraphy and basin development of Early – middle Miocene in Hamrin and Ajeel oil fields and Mansuriyha Gas Field. The study area includes four boreholes in three oil fields located in central Iraq: Hamrin (Hr-2) and Ajeel (Aj-13, and 19) oil feilds, and Mansuriyha (Ms-2) Gas Field. Five facies associations were distinguished within the studied fields: deep marine, slop, platform-margin, open marine, restricted interior platform

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Publication Date
Sat Feb 26 2022
Journal Name
Iraqi Journal Of Science
2D Seismic Data Reinterpretation and The Structural View of Zubair, Yamama, and Gotnia Formations in Afaq Area, Central Iraq
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     An interpretative study of the two-dimensional seismic data of the Afaq area was conducted using the Petrel 2017 software. 2D seismic reflection sections are used to give a structural interpretation of Afaq structure based on synthetic seismogram and well log data. Three reflectors, Zubair, Yamama, and Gotina Formations, were selected. These reflectors are defined from well west kifl (wk-1), Where located adjacent to the study area. Structural maps of the Zubair, Yamama, and Gotnia formations are prepared and interpreted, including TWT maps, Average velocity maps, and depth maps. The studies concluded that the Afaq structure area does not contain main faults, but secondary faults with short and limited extensions

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Publication Date
Mon Feb 01 2021
Journal Name
Meta Gene
Association analysis of FTO gene polymorphisms rs9939609 and obesity risk among the adults: A systematic review and meta-analysis
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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Partnership between Secondary Schools and Community Agencies to Improve the Outcomes of Students with Intellectual Disabilities (Reality and Development)
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Abstract

The current research aims to identify the level of partnership between school and community agencies to improve secondary school outcomes for students with intellectual disabilities and develop strategies that help enhance community partnerships between schools and agencies. The researcher used the qualitative research approach; he utilized the interviews as a tool for data collection. The sample of research included (12) participants: three female school leaders, three male-school leaders, three female-school supervisors, and three male-school supervisors in schools that have programs for students with intellectual disabilities in Riyadh. The results of the study showed that the level of partnership bet

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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
The Role of Monoamine Oxidase and Atherogenic Index in Newly Diagnosed and Tamoxifen Treated Women with Breast Cancer Disease
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Breast cancer (BC) is one of the most frequently observed malignancy in females worldwide. Today, tamoxifen (TAM) is considered as the highly effective therapy for treatment of breast tumors. Oxidative stress has implicated strongly in the pathophysiology of malignancies. This study aimed to investigate the changes in the levels of oxidants and antioxidants in patients with newly diagnosed and TAM-treated BC. Sixty newly diagnosed and 60 TAM-treated women with BC and 50 healthy volunteers were included in this study. Parameters including total oxidant capacity (TOC), total antioxidant capacity (TAC), and catalase (CAT) activity were determined before and after treatment with TAM. The serum levels of TOC and oxidative stress index (OSI) were

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Publication Date
Sun Sep 29 2019
Journal Name
Iraqi Journal Of Science
The Competition between of invasive Hydrilla verticillata L.f. and native Ceratophyllum demersum L. in monocultures and mixed cultures experimental
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     The present study aims to assess inter-specific competition between Hydrilla verticillata and Ceratophyllum demersum. A competition experiment design has five treatment combinations to terminal shoots of C. demersum only, terminal shoots of H. verticillata only and three different treatment combinations of C. demersum and H. verticillata together. Our results showed parameters growth of C. demersum were decreased of which, total chlorophyll, protein, and biomass while Superoxide dismutase (SOD), and Catalase (CAT) enzymes increase were significantly (p<0.05) compare with control treatment. While H. verticillata were increased total chlorop

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Publication Date
Sun Aug 01 2021
Journal Name
Biochemical & Cellular Archives,
ANTIMICROBIAL ACTIVITY OF CHITOSAN AND/OR GUM ARABIC IN THE LOCAL PRODUCE SOFT AND HARD CHEESE IN BAGHDAD CITY
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antimicrobial solutions against Coliforms, E. coli O157: H7, yeasts and molds were evaluated by agar well diffusion method. Chitosan (CH) exhibited best antimicrobial activity against the treated microorganisms at concentration of (5%) with contact time for 6hrs at refrigeration temperature (4ÚC), zones of inhibition for (GA) and (CH) for each solution alone ranging from (0 to 10 mm), chitosan solution (CH) exhibited both antibacterial and antifungal activities, Gum Arabic washing solution showed significant antibacterial activity (P < 0.05) against the microorganisms at concentration (15%), without inhibitory effect against E. coli O157:H7 at concentration (10%), in the current study the results confirmed that (15%) (w/v) of GA and 5%

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Publication Date
Wed Jul 17 2019
Journal Name
Iraqi Journal Of Science
The Relationship Between TLR 2 and 4 with Microbiota of Mouth and Nose in Hypersensitivity Type 1 Iraqi Patients
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Hundreds of commensal bacteria are existed in the mouth and nose, and the interactions between these microbiotas and the Toll-like receptors (TLRs) in different parts of the upper respiratory tract, gastrointestinal tract, and immune cells maty assist to maintain the homeostasis of the immune system. Thus, it is important
to study the relationship between type one hypersensitivity and normal flora in the mouth and nose. Blood and saliva or sputum samples of seventy-one allergic patients were collected randomly in Baghdad/ Al- Zahraa center for asthma and allergies. Those patients were suffering from different types of hypersensitivity type1 such as skin and respiratory tract allergy (e.g, asthma and

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Publication Date
Wed Jan 19 2022
Journal Name
Iraqi Journal Of Science
Total and Partial Substitution of White Corn Sorghum bicolor Germinated for Three defferent periods and adding Mixture of (Probiotic+Diet Enzymes) by Yellow Corn Zea mays in Common Carp Cyprinus carpio L. Diets
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This study was carried out in the laboratories of fish and animal resource center-Agricultural Research Directorate for the period between 1/3-26/5/2015 to study the effect of total and partial substitution of white corn (WC) Sorghum bicolor germinated for different period and additive mixture of probiotic & diet enzymes of yellow corn (YC) Zea mays in common carp Cyprinus carpio L. diets. The fish fed on experimental diets contained two levels of substitution germination WC with three different periods and not germination with 0.5% mixture of probiotic+diet enzymes (50% and 100%) from YC. A 11 experimental diets were formulated, diets 1 and 2 used raw WC without germinate at two substitution levels of 50% and 100% respectively of YC

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
The Effect of Variance Discharge on the Dissolved Salts Concentration in the Euphrates River upper reach, Iraq
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       The Euphrates River Basin in Iraq suffers from climate changes represented by the scarcity of precipitation and the increase in temperatures, which is directly reflected in the discharge rates and the increase in total dissolved solids, and consequently, the increase in the dissolved loads in the river. Four measurement stations (Haditha, Ramadi, Fallujah, and Al-Hindiya) in the upper reach of the Euphrates River were investigated. Available data were analyzed from 1970 to 2020 related to precipitation (mm) and temperatures (°C). The results showed a clear decrease in precipitation rates over the years, while a clear increase in air temperature rates was observed. The discharge rates decreased temporally and spatially downs

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