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.
Wrestling Judo, one of the sports that have seen greatdevelopment in recent years in the world, requiring preparationphysically special, which is to be determined physical aptitude of thebad functional efficiency of the heart and lungs, Efficient physicalclosely linked to the ability of the player performance, as the physicalaptitude to play an important role the possibility of control over theaspects and physical skills during training and competition.The study aims to determine the effect of training on anaerobicendurance according to the average (30-60 sec) in the development ofphysical aptitude for judo players. Used a much more extremeexperimental method on a sample was Blaabat national teamwrestling judo and numbers of 16 for the play
... Show MoreThe highest incidence of injury is seen in adolescent playing pivoting sports such as soccer, basketball, and handball. Objective: To examine the effectiveness of a neuromuscular prevention program in reducing knee and ankle injuries in adolescent male soccer players.
In this study, SnO2 nanoparticles were prepared from cost-low tin chloride (SnCl2.2H2O) and ethanol by adding ammonia solution by the sol-gel method, which is one of the lowest-cost and simplest techniques. The SnO2 nanoparticles were dried in a drying oven at a temperature of 70°C for 7 hours. After that, it burned in an oven at a temperature of 200°C for 24 hours. The structure, material, morphological, and optical properties of the synthesized SnO2 in nanoparticle sizes are studied utilizing X-ray diffraction. The Scherrer expression was used to compute nanoparticle sizes according to X-ray diffraction, and the results needed to be scrutinized more closely. The micro-strain indicates the broadening of diffraction peaks for nano
... Show MoreBirds of prey (Raptors) are top predator avian species that many migrate annually through Mesopotamian marshes in southern Iraq toward their wintering grounds in Arabia and Africa, while others are breeding residents; however, information on their current status is scarce. From January 2016 to April 2019, a total of 20 field expeditions were conducted in the geographical zone of the Mesopotamian marshes, wetlands of international importance. The survey covered the Central Marshes, Al-Hammar and Hawizeh Marsh. One of the objectives of the field surveys is to list the raptors species that wintering and/or migrating through the Mesopotamian marshes and to understand their current spatial and temporal distribution. In the present study, a to
... Show MoreNumerical simulations have been carried out on the solar chimney power plant systems. This paper gives the flow field analysis for a solar chimney power generation project located in Baghdad. The continuity, Naver-stockes, energy and radiation transfer equations have been solved and carried out by Fluent software. The governing equations are solved for incompressible, 3-D, steady state, turbulent is approximated by a standard k - model with Boussiuesq approximation to study and evaluate the performance of solar chimney power plant in Baghdad city of Iraq. The different geometric parameters of project are assumed such as collector diameter and chimney height at different working conditions of solar radiation intensity (300,450,600,750
... Show MoreLiterature on the use of the first-person pronoun in abstracts and conclusion sections of final-year projects is limited. In case of Algerian Master students, it is too scant. The present paper aims at filling this gap through a study concerned with students’ and engagement in their final projects (memoirs). This quantitative study examines the use of “we” and its various types, “our- us-I, my, the researcher” in memoirs chosen at random from the d-space portal of the University of Adrar, southern Algeria. Sixty-five papers, submitted in the fields of Linguistics or didactics between 2015 and 2020 and representing nearly half of the whole memoirs’ depository at the library’s d-space, constituted the corpus of study. The des
... Show MoreThe present study investigates the effect of the de-sanding (recycling system) on the bearing capacity of the bored piles. Full-scale models were conducted on two groups of piles, the first group was implemented without using this system, and the second group was implemented using the recycling system. All piles were tested by static load test, considering the time factor for which the piles were implemented. The test results indicated a significant and clear difference in the bearing capacity of the piles when using this system. The use of the recycling system led to a significant increase in the bearing capacity of the piles by 50% or more. Thus it was possible to reduce the pile length by (15 % or more) thus, and implementation costs
... Show MoreThis work describes, selenium (Se) films were deposited on clean glass substrates by dc planar magnetron sputtering technique.The dependence of sputtering deposition rate of Se film deposited on pressure and DC power has been studied. The optimum argon pressure has range (4x10-1 -8x10-2 )mbar. The optical properties such as absorption coefficient (α) was determined using the absorbance and transmission measurement from UnicoUV-2102 PC spectrophotometer, at normal incidence of light in the wavelength range of 200-850 nm. And also we calculated optical constants(refractive index (n), dielectric constant (εi,r), and Extinction coefficient (κ) for selenium films.
Thermal conductivity for epoxy composites filled with Al2O3 and Fe2O3 are
calculated, it found that increasing the weight ratio of Al2O3 and Fe2O3 lead to
increase in the values of thermal conductivity, but the epoxy composite filled with
Fe2O3, have values of thermal conductivity less than for epoxy composite filled with
Al2O3, for the same weight ratio. Also thermal conductivity calculated for epoxy
composites by contact to every two specimens (like sandwich) content same weight
ratio of alumina-oxide and ferrite-oxide, its found that the value of thermal
conductivity lays between the values of epoxy filled Al2O3 and of epoxy filled Fe2O3
This research aims to create lightweight concrete mixtures containing waste from local sources, such as expanded polystyrene (EPS) beads and waste plastic fibers (WPFs), all are cheap or free in the Republic of Iraq and without charge. The modern, rigid, and mechanical properties of LWC were investigated, and the results were evaluated. Three mixtures were made, each with different proportions of plastic fibers (0.4%, 0.8%, 1.2%), in addition to a lightweight concrete mixture containing steak fibers (0.4%, 0.8%, 1.2%), in addition to a lightweight concrete mixture. It contains 20% EPS. The study found that the LWC caused by the addition of WPFs reduced the density (lightweight) of the concrete mixtures because EPS tends
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