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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
Fri Mar 20 2020
Journal Name
Fibers
Influence of Cooling Methods on the Behavior of Reactive Powder Concrete Exposed to Fire Flame Effect
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The construction of highly safe and durable buildings that can bear accident damage risks including fire, earthquake, impact, and more, can be considered to be the most important goal in civil engineering technology. An experimental investigation was prepared to study the influence of adding various percentages 0%, 1.0%, and 1.5% of micro steel fiber volume fraction (Vf) to reactive powder concrete (RPC)—whose properties are compressive strength, splitting tensile strength, flexural strength, and absorbed energy—after the exposure to fire flame of various burning temperatures 300, 400, and 500 °C using gradual-, foam-, and sudden-cooling methods. The outcomes of this research proved that the maximum reduction in mechanical prop

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Scopus (6)
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Publication Date
Mon Mar 23 2020
Journal Name
Baghdad Science Journal
Role of Carbon Dioxide on the Corrosion of Carbon Steel Reinforcing Bar in Simulating Concrete Electrolyte
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The main factors that make it possible to get the corrosion of reinforcing steel in concrete are chloride ions and the absorption of carbon dioxide from the environment, and each of them works with a mechanism which destroys the stable immunity of rebar in the concrete. In this work the effect of carbon dioxide content in the artificial concrete solution on the corrosion behavior of carbon steel reinforcing bar (CSRB) was studied, potentiostatically using CO2 stream gas at 6 level of concentrations;  0.03 to 2.0  weight percent, and the effect of rising electrolyte temperature was also followed  in the range 20 to 50 C. Tafel plots and cyclic polarization procedures were obeyed to investigate the c

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Publication Date
Fri Jun 17 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation the Effectiveness of Phenolic Compound of Salvia Frigida on Induced Atopic Dermatitis in Experimental Mice
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Abstract

To evaluate the effectiveness of Phenolic Compound of Salvia Frigida on induced atopic dermatitis (AD) of mice. Forty mice were included in the study, divided in to four groups (10 mice/group): apparently healthy, induced AD without treatment, induced AD treated with tacrolimus 0.1% ointment, and induced AD treated with Phenolic Compound of Salvia Frigida cream 5%. Examination of histopathology was done and skin homogenates levels also measured. Levels of WBC, Eosinophil, skin tissue homogenate of IL-13 and IL-4, serum IgE, and histopathological scores were significantly increased among induced non treated AD group in comparison with control group. Comparisons of non-treated induced AD

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
EFFECT OF TOOL SHOULDER DIAMETER ON THE MECHANICAL PROPERTIES OF 1200 ALUMINUM FRICTION STIR SPOT WELDING
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A friction stir spot welding (FSSW) process is an emerging solid state joining process in which the material that is being welded does not melt. In this investigation an attempt has been made to understand the effect of tool shoulder diameter on the mechanical properties of the joint. For this purpose four welding tools diameter (10,13, 16 and 19) mm at constant preheating time and plunging time were used to carry
out welding process. Effect of tool diameter on mechanical properties of welded joints was investigated using shear stress test and Microhardness of joint which welded was studied. Based on the stir welding experiments conducted in this study the results show that aluminum alloy (1200) can be welded using (FSSW) process with

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Publication Date
Sun Jun 08 2025
Journal Name
Journal Of Natural Science, Biology And Medicine
The Value of White Blood Cells and Platelets Indices in Prediction of Tubal Ectopic Pregnancy Rupture
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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical And Cellular Archives
Histological disturbance in liver and spleen of visceral leishmaniasis infected mice with the progression of infection
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Leishmania parasites reproduce wherever there are cells of the mononuclear phagocyte system, almost in macrophages. These are most copious in the liver and spleen;therefore, infection leads to an expansion of both of them. This study determined the burden of visceral leishmaniasis (VL) infection on liver and spleen. A total of 20 mice were infected peritoneally with 2x107promastigotes of Leishmania donovani / ml and other 12 mice left without infection as a healthy control. The weight of whole body, liver and spleen were measured and the histological development using hematoxylin and eosin stains were determined after 15, 30, 45-and 60-days post infection. The results represent that the mean weights of liver and spleen were increased in inf

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Relation Ship and Effect Of Jet Stream in Anti-Ciyclone in Influencing The Climate Of Iraq
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This study aimed to statement jet stream and its impact in the anti-cyclone affecting the climate of Iraq. Through the use of simple correlation coefficient ( Pearson ) that there is a very strong relationship between high- Siberian and both of the jet stream especially during the winter or over the stations of North . Therefore we, observe the relationship be significant in most of the winter months , spring and autumn . Statistically significant , but are different between station and another station , while the study come to another Anti-ciyclon have a real ,significant and statistically relationship corrclation . But this relationship is less than which found in are much less it with the Siberian high , it depends on the type of stat

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
A Study of the Structural and Optical Properties of SnS:F prepared by chemical spray pyrolysis technique
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Thin films of pure tin mono-sulfide SnS and tin mono-sulfide for (1,2,3,4)% fluorine SnS:F with Thicknesses of (0.85 ±0.05) ?m and (0.45±0.05) ?m respectively were prepared by chemical spray pyrolysis technique. the effect of doping of F on structural and optical properties has been studied. X-Ray diffraction analysis showed that the prepared films were polycrystalline with orthorhombic structure. It was found that doping increased the intensity of diffraction peaks. Optical properties of all samples were studied by recording the absorption and transmission spectrum in range of wave lengths (300-900) nm. The optical energy gap for direct forbidden transi

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Estimating the chemical composition of secondary compounds of Iraqi wild Agaricus bellaniae characterized morphologically and genetically
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   This study, which is considered the first of its kind in the world and the Arab homeland, was carried out in the laboratory of mushroom production belonging to the Medicinal Plant Unit/ College Of Agricultural Engineering Sciences/ University of  Baghdad during the period from July 21, 2016, to December 30, 2018, aiming to isolate and purify the mycelium of the wild isolation in addition to the genetic and morphological identification of the mushroom Agaricus bellaniae. The obtained pure isolation was tagged in the American National Center for Biotechnology Information (NCBI) with symbol MF987843.1, thus Iraq would be the second country in the world in which the mushroom is grown following the United States of America. The

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Advanced Veterinary And Animal Research
Histological and histochemical features of the mature female reproductive tract of local breed dog (Canis familiaris)
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Objective: Many studies focused on clinical cases such as ovariohysterectomy of bitches and scarcely mentioned the histological features. The present study describes the cytoarchitecture characteristics of a local dog’s mature adult reproductive tract. Materials and Methods: Sixteen samples of uterus and cervix were obtained from local breed bitches to conduct this study. The organs were processed according to routine histopathological protocol and stained with hematoxylin and eosin, Masson’s trichrome, and combined Alcian blue (2.5 pH) and PAS (AB-PAS) stains. Results: The mature endometrium formed numerous short epithelial folds and epithelial crypts composed of mucous cells and cuboidal cells. The core of the endometrium is c

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