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.
A new copolymer (MFA) was prepared from condensation of melamine (M) with p- methyl – anisole (A) in the presence of condensation agent like 37% (w/v) of formaldehyde. The new copolymer was characterized by elemental, IR and HNMR spectra. The chelating ion-exchange property of this polymer was studied for methylene blue dye in aqueous solution in 100-200ppm concentrations. The adsorption study was carried out over a wide range of pH, shaking time and in media of various kinetic parameters models. Thermal parameters like enthalpy, entropy and Gibbs free energy of adsorption process of methylene blue on surface of MFA resin were determined on the basis of kinetic parameters at different temperatures. To describe the equilibrium of adsorp
... Show More
Abstract:
Objective: To self-evaluate the effect of SBAR (Situation, Background, Assessment, and Recommendation) educational program on nurse and midwives practices in maternal health report documentation accuracy.
Methods: A quasi- experimental design was carried with the application of pre- post test for nurses and midwives’ knowledge and practices regarding SBAR communication tool. The study was held in Al-Elwia maternity teaching hospital, Al –Karckh maternity hospital and Al-Yarmouk teaching Hospital. purposive sample as it was convenient with inclusion criteria consisted of (84) nurse and midwives. The questionnaire comprised of demographic data, nurses- midwives practices of SBAR using (5) level Likert scale for assessme
Twenty four bacterial isolates were identified from (10) places for wandering sellers in south Baghdad city (Bayaa garage). They were Staphylococcus aureus (9 isolates), Bacillus subtilis (6 isolates), Salmonella spp. (4 isolates) and Psudomonas aeruginosa (5 isolates). Agar well diffusion method was used to definition sensitivity of the fresh and dried juice of Capsicum grossum L. and Allium cepal L. at different concentrations. The fresh juice had no inhibitory activity against the bacterial isolates in contrast to the fresh juice , dried juice which show marked activity against all bacterial isolates at (30) mg/ml.
Abstract
The current study deals with the effect of N-Diethylnitrosamine (DEN) induced traumatic brain injury on male albino rats, as well as the outcome results of treatment with paclitaxel nanoparticles for a period of 8 weeks with two-week intervals is the concern of the present study. Mean body weight, as well as brain weight, was considered as the main parameters whereas a detailed immunohistochemical study on rat brain sections was performed. Astrocytic biomarkers for the diagnosis of astrocytes by fibrillary glial acidic protein (GFAP). Neuronal GFAP staining used for various broke sections were forwarded. Comparison and Contrast of all these parameters in all steps of the experiment had been discussed. The
... Show More
The present study aims to investigate the effect of wheat natural phytase, fermentation and baking processes in the destruction of phytic acid during the process of making wheat bread for some Iraqi mills. The concentration of phytic acid was (850.32, 802.14, 531.84 mg / 100g) for the flour of AL-Brairie, AL-Nesr and AL-Al-Doura mills respectively. At the end of the fermentation processes, the decrease in the concentration of phytic acid in the samples produced from the flour obtained from the three mills was (47.06, 26.98, 40.00%) respectively, while inorganic phosphorus concentration in all treatments increased by 32.4, 42.37 and 36.21 %, respectively. It was found that the activity of wheat natural phytase enz
... Show More
(3)
(2)
This study was designed to investigate the effect of sesame oil on lipid profile and liver enzyme in male albino rats treated with Carbone tetrachloride (CCl4).
Forty adult male rats were divided into four equal groups, first group was daily administrated with tap water, the second group was injected with CCl4 (80mg/kg.BW/day), the third group was administrated with sesame oil (150mg/kg.BW/day) and the fourth group was injected with CCl4 (80mg/kg.BW/day) and was administrated with sesame oil (150 mg /kg.BW /day) for 30 days. The statistical results of the present study showed a significant (p<0.05) increase in the level of cholesterol , triglycerides and Low density
... Show More
(5)
Three stations were chosen on the water treatment plan of al- madaan .The Samples collected from the (Raw water) and the Sedimentation, filtration and storage water and the drinking water of outlet. Coliform densities T.S and F.C and TS and F.S and total bacterial count as bacteriological pollution indicators, as moste probable number (MPN) method was studied in test. Also some of the chemical characteristics of the water like pH , total suspended solid T.S.S, T.D.D.and S04 , T.Hardness , Ca++ , Mg++ . From the results it were indicated . The study showed the drinking water of outlet (distriputed in system) was agree with WHO criteria and Iraqi limits standards .
This study was carried out on two species of the Hygromiidae family Monacha
cantiana and Candidula gigaxii collected from six sites in three central Iraq
provinces (Baghdad , Babylon and Karbala) . A total of 1318 individuals of Monacha
cantiana and 173 of Candidula gigaxii have been examined during the study period
from October 2013 to July 2014.The study included estimation of species relative
abundance, population density and relationship with some physico- chemical
properties of the soil; temperature, moisture and pH.
The Monacha cantiana was present at all sites but with varying numbers, while
Candidula gigaxii was confined to only three sites: Aljadiriyah and Zafaraniya at
Baghdad, and Hindiya dam at Baby
Background: Antimicrobial agents have been considered as having potential for the prevention of dental caries. This study aimed to test the effect of different concentrations of cardamom and black tea extracts on the sensitivity and growth of salivary mutans streptococci in comparison to chlorhexidine gluconate (0.2%) in vitro. Materials and methods: In this study. Mutans streptococci were isolated from saliva of 34 healthy people (aged between 22-40yrs). The bacteria was isolated, purifiedand diagnosed according to morphologicalcharacteristic and biochemical tests. Aqueous extracts of cardamom and black tea were prepared. Different concentrations of extracts were prepared and estimated in gm/ 100ml deionized water. The agar diffusion techn
... Show MoreFive isolates (25%) of Klebsiella pneumoniae were isolated from urine samples. In addition also isolated bacteria were (10) 50% Escherichia coli, while (3)15% Proteus spp., (2)10% Pseudomonas aeruginosa. The ethanolic extract of Cinnamomum zeylanicum bark were tested against Klebsiella pneumoniae by using the well agar diffusion test, the alcoholic bark extract from (200 -12.5) mg/ml possessed antimicrobial activity against tested microorganism. At 200 mg/ml, and 100 mg/ml concentrations was diameter of inhibition zone rang from (18-26mm), (14-16mm) respectively, and these results compared to antibiotics Norfloxacin(10µg) inhibition zone (24-30mm), and Cefotaxim (10 µg) (26-27mm) as
... Show More