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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In this work, some of new 2-benzylidenehydrazinecarbothioamide derivatives have been prepared by condensation of thiosemicarbazide and different substituted aromatic benzaldehydes in presence of glacial acetic acid to give compounds (1-6), these compounds have characterized by its physical properties and spectroscopic methods. This work also included theoretical study to prove the ability of these compounds as corrosion inhibitors; The program package of Gaussian 09W with its graphical user interface GaussView 5.0 had used for this purpose; the methods of Density Functional Theory (DFT) with basis set of 6-311G (d,p) / hybrid function of B3LYP and semiempirical method of PM3 have been used, the study included theoretical simulation
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RKASFH Ghanim, Ibn Al -Haitham Journal for pure and applied science, 2017
The present article discusses the synthesis of tetradentate Schiff base complexes formed by the condensation reaction of 2-hydroxy benzaldehyde and phthalohydrazide. The ligand (LH2) was detected using FT-IR spectra, 1H, 13C-NMR, UV-Vis spectroscopy, elemental microanalysis CHN, and mass spectrometry. The obtained solid complexes have been assessed using physicochemical and spectroscopic techniques, including UV-Vis, FT-IR, nuclear magnetic resonance (1H-NMR, 13C-NMR), mass spectrometry, thermal gravimetric analysis (TGA), and atomic absorption, in addition to complex conductivity and magnetic moment measurements. The infrared results demonstrated that ligands functioning as tetradentate ligands are chelated to metal ions via the ph
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Multiple sclerosis (MS) is a chronic, inflammatory demyelinating disease of central nervous system with complex etiopathogenesis that impacts young adults (Lee et al., 2015), and MS impacts younger and middle aged character and leads to a range of disabilities that can alter their daily routines (Yara et al, 2010). Although, the exact cause of MS is still undetermined, the disease is mediated by adaptive immunity through the infiltration of T cells into the central nervous system (Bjelobaba et al, 2017). MS causes the Focal neurological symptomsand biochemical changes in the molecular level and the variation of neural cells such as loss or alteration of sensation, motor function, visible signs such as blurred vision or transient blindness,
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