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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 Dec 07 2014
Journal Name
Baghdad Science Journal
Baysian and NonBaysian Methods to Estimate the two parameters of Logistic Distribution
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In this paper ,the problem of point estimation for the two parameters of logistic distribution has been investigated using simulation technique. The rank sampling set estimator method which is one of the Non_Baysian procedure and Lindley approximation estimator method which is one of the Baysian method were used to estimate the parameters of logistic distribution. Comparing between these two mentioned methods by employing mean square error measure and mean absolute percentage error measure .At last simulation technique used to generate many number of samples sizes to compare between these methods.

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Individualism and the Symbolic Language of Imagination (Pablo Neruda as an Example)
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Pablo Neruda's artistic distinctiveness can be considered in two ideas or attitudes of romanticism. First, the imagination, which is the result of conduct and spirituality, and second, the individualism, which is a collection of mysterious mysteries from the texts of individuality based on philosophical sonnets. His collection of poems points out the ethereality and indescribability of life, employing the reality of life at the level of human perception in a symbolic language. In other words, Pablo Neruda recreates the meanings in poetry through the three ideas of reduction, interpretation, and analysis. "What is the essential connection between individualism and the symbolic language of Pablo Neruda's imagination and What are the reason

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Publication Date
Thu Aug 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Amorphological and histological study of the olfactory organ in Parasilurus triostegus (Heckel)
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The morphological description and histological structure of the

olfactory     organ     of    Parasilurus     triostegus     (Heckel)     have    been

investigated. The olfactory organ situated on the dorsal surface of the

head infront of the eye.

It  is  represented   by  elongated  olfactory  sac,  in  which  the

olfactory Lamellae arranged as Rosette- like pattern .

The olfactory sac connected with the olfactory bulb by short olfactory nerve. The olfactory bulb which situated near the olfactory sac connected wi

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Patients' awareness about Cardiovascular Disease and the Causes of Coronary Artery Disease
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Objective: This study aims to assess the awareness of patients suffering from cardiovascular
diseases.
Methodology: A descriptive design was applied in this study. A purposive sample consisted of
(100) patients with cardiovascular disease in the Mosul's hospitals were interviewed to achieve study
objectives. A questionnaire was used for data collection after tested for validity and reliability by pilot
study.
Results: The study results showed the mean of patients awareness are (1.78) cut point of (3) and
the majority of patients84% were aged more than 50 years or above. Slightly increase proportion of
male more than females. Most of them are married81%, retired, smokers, and a period of developing
the disease a

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Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
Municipality of Baghdad’s communication means and methods during imposing the law operations
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This study aims at  identifying  how Baghdad Municipality employs public relations in law enforcement operations and the role played by the Municipality in communication and communicating with the public, raising their awareness and educating them to not  abuse public property.  As for the research tools, the researcher used the questionnaire as a data  collection tool in addition to an analytical description of the means and methods of communication for public relations on  Baghdad Municipality Facebook page.

The research comes out with a set of result; the most important of which are:
The means through which citizens learned about the existence of campaigns to impose the law an eliminate violati

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Publication Date
Sun Jan 01 2023
Journal Name
3rd International Conference On Smart Cities And Sustainable Planning
Theoretical structure of apparent and latent in the urban townscape: Subject review
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Publication Date
Thu Oct 06 2022
Journal Name
Advances In Systems Science And Applications
Stability and Bifurcation of a Delay Cancer Model in the Polluted Environment
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It is well known that the spread of cancer or tumor growth increases in polluted environments. In this paper, the dynamic behavior of the cancer model in the polluted environment is studied taking into consideration the delay in clearance of the environment from their contamination. The set of differential equations that simulates this epidemic model is formulated. The existence, uniqueness, and the bound of the solution are discussed. The local and global stability conditions of disease-free and endemic equilibrium points are investigated. The occurrence of the Hopf bifurcation around the endemic equilibrium point is proved. The stability and direction of the periodic dynamics are studied. Finally, the paper is ended with a numerical simul

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Scopus (2)
Scopus
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
The Level of Nitric Oxide Synthase and Nitric Oxide in Hypertensive Women
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Hypertension is a cardiovascular problem with high rates of epidemiology and risks of morbidity and mortality in the global area. Nitric oxide (NO) is one of the reactive oxygen species (ROS) that produced from L-arginine by nitric oxide synthase (NOS) enzyme. NO involves in various vital processes in human health, one of which is the modulation of vasoconstriction and relaxation of the vascular system. We have aimed to investigate the link between NO and NOS with hypertension in women. The relationship between NO and NOS, as well as the usefulness of them as indicators of hypertension risks were subjects of study in this article. The results have revealed that hypertensive women had significant (P<0.05) lower levels of NO (15.07±3.41 IU/m

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The communication effectiveness of designing and producing digital newspapers associated with infographics
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As a result of the developments that occurred in technological and digital technologies, which had a fundamental role in changing the paths of science, including the sciences of communication and the art of design, especially since these developments were the result of the information revolution, which called for the need to find alternatives that contribute to organizing presentations of information and texts in accordance with the manufacture of constructive content to deliver A communication message for the recipient to achieve culture and communication together, as it has become necessary to employ technical and digital developments in organizing that information according to the rules and laws of design and producing newspapers asso

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Publication Date
Tue Mar 26 2019
Journal Name
Iraqi Journal Of Science
Abundance, Diversity and Distribution of Mollusca in the Gharaf River, Southern Iraq
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This study is based on samples taken from one of the main branches of Tigris River; Gharaf River, at Kut Barrage in Wasit Governorate, Iraq. It  aimes to study the quantity and quality of the mollusca Invertebrates; furthermore. The study evaluates the molluscan biodiversity of the rivers by using appropriate biodiversity indexes. Thus, the first of its kind study in the evaluation of the diversity of mollusc in Gharaf River assemblage.  Monthly samples were collected randomly from the river mud, for 12 months, from January till December 2016. During the collection process; 5 stations on the river were chosen for sampling with 10(±1) Km distance between each of the stations, including Wasit Governorate. The study showed the

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