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.
A signature is a special identifier that confirms a person's identity and distinguishes him or her from others. The main goal of this paper is to present a deep study of the spatial density distribution method and the effect of a mass-based segmentation algorithm on its performance while it is being used to recognize handwritten signatures in an offline mode. The methodology of the algorithm is based on dividing the image of the signature into tiles that reflect the shape and geometry of the signature, and then extracting five spatial features from each of these tiles. Features include the mass of each tile, the relative mean, and the relative standard deviation for the vertical and horizontal projections of that tile. In the clas
... Show MorePurpose: clarify the integrative relationship of strategic leadership skills and effective management and the role of those skills combined or individually in achieving effective management.
Research design: The researchers used the quantitative method by surveying a class sample from the heads of the executive departments in a group of Iraqi private banks, consisting of (106) individuals according to the (VUCA Prime) methodology for effective management and the ten skills model for Johansen. The questionnaire was analyzed using a model of the structural equation.
Findings: The most prominent results of the research were the presence of a weak ro
... Show MoreFrom a large number of bacterial samples collected from different hospital in Iraq in central health laboratory ,only ten isolates were identified primary as Vibrio. A number of morphology and biochemical test were carried out to complete this identification that showed all bacterial isolates were related to Vibrio cholerae .In this study all Vibrio isolates were investigated for Bio typing and the result showed that all (10) isolate were related to (Eltor biotypes) .Also, the susceptibility test towards eight antibiotics were carried out .
Results shows that ciprofloxacin , Norfloxacin, Erythromycin, Ampicillin, ceftriaxone and Amikacin were the most effective
... Show MoreThis study aimed to detect antibiotics in water, particulate, plant, and sediment in the Tigris River within Baghdad City, in addition to their spatiotemporal variations, and related physicochemical parameters. Five sites were selected in the river. Three target antibiotics (tetracycline, gentamycin, and ciprofloxacin) were detected in water, particulate, plant, and sediment of the river at all selected sites. The results clearly showed that the concentrations of target antibiotics were sediment > water > plant > particulate. Site 3 is considered as a risk site where high concentrations of all antibiotics during the wet and dry seasons wer
This study uses an environmentally friendly and low-cost synthesis method to manufacture zinc oxide nanoparticles (ZnO NPs) by using zinc sulfate. Eucalyptus leaf extract is an effective chelating and capping agent for synthesizing ZnO NPs. The structure, morphology, thermal behavior, chemical composition, and optical properties of ZnO nanoparticles were studied utilizing FT-IR, FE-SEM, EDAX, AFM, and Zeta potential analysis. The FE-SEM pictures confirmed that the ZnO NPs with a size range of (22-37) nm were crystalline and spherical. Two methods were used to prepare ZnO NPs. The first method involved calcining the resulting ZnO NPs, while the second method did not. The prepared ZnO NPs were used as adsorbents for removing acid black 210
... Show MoreThis paper deals with the blow-up properties of positive solutions to a parabolic system of two heat equations, defined on a ball in associated with coupled Neumann boundary conditions of exponential type. The upper bounds of blow-up rate estimates are derived. Moreover, it is proved that the blow-up in this problem can only occur on the boundary.
The paper is devoted to solve nth order linear delay integro-differential equations of convolution type (DIDE's-CT) using collocation method with the aid of B-spline functions. A new algorithm with the aid of Matlab language is derived to treat numerically three types (retarded, neutral and mixed) of nth order linear DIDE's-CT using B-spline functions and Weddle rule for calculating the required integrals for these equations. Comparison between approximated and exact results has been given in test examples with suitable graphing for every example for solving three types of linear DIDE's-CT of different orders for conciliated the accuracy of the results of the proposed method.
In latest decades, genetic methods have developed into a potent tool in a number of life-attaching applications. In research looking at demographic genetic diversity, QTL detection, marker-assisted selection, and food traceability, DNA-based technologies like PCR are being employed more and more. These approaches call for extraction procedures that provide efficient nucleic acid extraction and the elimination of PCR inhibitors. The first and most important stage in molecular biology is the extraction of DNA from cells. For a molecular scientist, the high quality and integrity of the isolated DNA as well as the extraction method's ease of use and affordability are crucial factors. The present study was designed to establish a simple, fast
... Show MoreThis study has been accomplished by testing three different models to determine rocks type, pore throat radius, and flow units for Mishrif Formation in West Qurna oilfield in Southern Iraq based on Mishrif full diameter cores from 20 wells. The three models that were used in this study were Lucia rocks type classification, Winland plot was utilized to determine the pore throat radius depending on the mercury injection test (r35), and (FZI) concepts to identify flow units which enabled us to recognize the differences between Mishrif units in these three categories. The study of pore characteristics is very significant in reservoir evaluation. It controls the storage mechanism and reservoir fluid prope
Each Intensity Modulated Radiation Therapy (IMRT) plan needs to be tested and verified before any treatment to check its quality. Octavius 4D-1500 phantom detector is a modern and qualified device for quality assurance procedure. This study aims to compare the common dosimetric criteria 3%/3 mm with 2%/2 mm for H&N plans for the IMRT technique. Twenty-five patients with head and neck (H&N) tumor were with 6MV x-ray photon beam using Monaco 5.1 treatment planning software and exported to Elekta synergy linear accelerator then tested for pretreatment verification study using Octavius 4D-1500 phantom detector. The difference between planned and measured dose were assessed by using local and global gamma index (GI) analysis method at
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