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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
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Ability test of two algae Chlorella vulgares. Proscott and Navicual busiedtii. Kützing in reduction water salty excessive for river arabs
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Different concentrations prepared 2,4,8,16,32 ppt from flow water to Shatt-Alarab
by adding Chlorella vulgares and Navicual busiedtii as alone for each
concentration. The results showed that the concentrations of salinity reduced to 0,
1.78, 9.45, 15 ppt after 10 days, with removed percentage 100, 100, 77.75, 40.93,
37.12 % respectively for Chlorella vulgares the cell numbers of Chlorella vulgares
reached to 58.123, 60.123, 69.712, 37.234, 30.546 ×104/ml comparing with the
control 55.652 ×104/ml while the absorbability of salinity reached to 0.378, 0.391,
0.489, 0.231, and 0.192 nm comparing with 0.342 as control. The external cell wall
of Chlorella vulgares was swelling at 32 ppt. the removal percentage of sali

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
A Comparative Study of a Moving Bed Biofilm Reactor and Bio-shaft Technology for a Wastewater Treatment Process: A review
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In addition to the primary treatment, biological treatment is used to reduce inorganic and organic components in the wastewater. The separation of biomass from treated wastewater is usually important to meet the effluent disposal requirements, so the MBBR system has been one of the most important modern technologies that use plastic tankers to transport biomass with wastewater, which works in pure biofilm, at low concentrations of suspended solids. However, biological treatment has been developed using the active sludge mixing process with MBBR. Turbo4bio was established as a sustainable and cost-effective solution for wastewater treatment plants in the early 1990s and ran on minimal sludge, and is easy to maintain. This

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Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
Association Between Leptotrichia Amnionii and Atopobium Vaginae as A Risk Factor For Miscarriage States in A Specimens of Iraqi Women
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Miscarriage is one of the fundamental complications occurring in pregnant women. Many fastidious and uncultivated bacterial species are related to miscarriage and have a significant role in the infection. The association between inverse pregnancy outcomes and infections of abnormal bacteria has been rarely investigated. Therefore, this study aimed to determine Leptotrichia amnionii and Atopobium vaginae as a risk factor for miscarriage states. A total of 80 cervical swabs and blood samples were obtained from females (34 non-pregnant with recurrent spontaneous miscarriage, 11 pregnant who had previous miscarriage, and 35 without miscarriage as control) who were referred to a hospital in Baghdad city. The relationship bet

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Molecular Liquids
Corrosion inhibition behavior of expired diclofenac Sodium drug for Al 6061 alloy in aqueous media: Electrochemical, morphological, and theoretical investigations
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The behavior corrosion inhibition of aluminum alloy (Al6061) in acidic (0.1 M HCl) and saline (3.5% NaCl) solutions was investigated in the absence and the presence of expired diclofenac sodium drug (DSD) as a corrosion inhibitor. The influence of temperature and was studied using electrochemical techniques. In addition, scanning electron microscopy (SEM) was used to study the surface morphology. The results showed that DSD acted as a powerful inhibitor in acidic solutions, while a moderate influence was observed with saline one. Maximum inhibition efficiency was 99.99 and 83.32% in acidic and saline solutions at 150 ppm of DSD, respectively. Corrosion current density that obtained using electrochemical technique was increased with temperat

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Antibacterial and Antifungal Activities for Novel Derivatives of 2,2'-(((1-benzylbenzoimidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol)
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The compound 2,2'-(((1H-benzo(d)imidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol) was reacted with benzyl bromide to afford compound (1) which used as row material to prepare a series of compounds through condensation reaction, the starting compound were reacted with tosyl chloride to protect the OH group  to afford compound 2, then reacted benzyl bromide to produce compound (2), then the compound (2) treated with three compounds ( 2-mercaptobenzthiazole, 2-mercaptobenimidazol and 2-chloromethyl benzimidazole) to form compounds 3a,b, 4a,b and 5a,b respectively. In the another step the click reaction of compound 2,2'-(((1H-benzo(d)imidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol) with Propargyl bromide produce compound  6  which

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Publication Date
Mon Aug 05 2024
Journal Name
Pharmacia
A validated spectrophotometric analysis for simultaneous estimation of vincristine sulfate and bovine serum albumin in pure preparations using Vierordt’s method
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The novel Vierordt’s approach, or simultaneous equation method, was created and validated for the concurrent determination of vincristine sulfate (VCS) and bovine serum albumin (BSA) in pure solutions utilizing UV spectrophotometry. It is simple, precise, economical, rapid, reliable, and accurate. This method depends on measuring absorbance at two wavelengths, 296 nm and 278 nm, which correspond to the λmax of VCS and BSA in deionized water, respectively. The calibration curves of VCS and BSA are linear at concentration ranges of 10–60 μg/mL and 200–1600 μg/mL, with correlation coefficient values (R2) of 1 and 0.999, respectively. The limits of detection (LOD) and quantification (LO

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Publication Date
Tue Jun 01 2021
Journal Name
Minar International Journal Of Applied Sciences And Technology
STRUCTURAL AND ELECTRICAL PROPERTIES OF (CDO)1-X (V2O5)X PREPARED BY PULSE LASER DEPOSITION TECHNIQUE FOR SOLAR CELL APPLICATIONS
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In this work ,pure and doped(CdO)thin films with different concentration of V2O5x (0.0, 0.05, 0.1 ) wt.% have been prepared on glass substrate at room temperature using Pulse Laser Deposition technique(PLD).The focused Nd:YAG laser beam at 800 mJ with a frequency second radiation at 1064 nm (pulse width 9 ns) repetition frequency (6 Hz), for 500 laser pulses incident on the target surface At first ,The pellets of (CdO)1-x(V2O5)x at different V2O5 contents were sintered to a temperature of 773K for one hours.Then films of (CdO)1-x(V2O5)x have been prepared.The structure of the thin films was examined by using (XRD) analysis..Hall effect has been measured in orded to know the type of conductivity, Finally the solar cell and the effici

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Mechanical Engineering Research And Developments
Fatigue life of welded joint improvement with various welding principles and shot peening process for AISI 1020 low carbon steel
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Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Adsorption Properties of Mixed Surfactant for Nonyl phenol Ethoxylate and Dehyquarte E-CA in Aqueous System at Liquid – Air Interface
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The micellization for an aqueous binary mixed system of Nonyl Phenol Ethoxylate ( NPE ) and Dehyquarte E-CA (DE-CA) were studied by means of surface tension measurement. The surface tension was measured for the solutions of the single and five mixed systems at 25ᵒC in order to determine critical micellization concentrations (CMC), surface excesses (Γ), and the surface area occupied by a molecule (Am) as a function of mole fraction of (NPE). The CMC,s values obtained decrease with increasing mole fraction of NPE in the mixture, and the synergism was observed at 0.9 mole fraction. Based on the regular solution theory, the compositions of the micellar phase (X1m) and the interaction parameter in micelles (βm) were calculated, and the re

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Antibacterial and Antifungal Activities for Novel Derivatives of 2,2'-(((1-benzylbenzoimidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol)
...Show More Authors

The compound 2,2'-(((1H-benzo(d)imidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol) was reacted with benzyl bromide to afford compound (1) which used as row material to prepare a series of compounds through condensation reaction, the starting compound were reacted with tosyl chloride to protect the OH group  to afford compound 2, then reacted benzyl bromide to produce compound (2), then the compound (2) treated with three compounds ( 2-mercaptobenzthiazole, 2-mercaptobenimidazol and 2-chloromethyl benzimidazole) to form compounds 3a,b, 4a,b and 5a,b respectively. In the another step the click reaction of compound 2,2'-(((1H-benzo(d)imidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol) with Propargyl bromide produce compound  6  which reacted

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