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.
Toxoplasma gondii is an opportunistic pathogen in which the reactivation of a latent infection can cause death in congenitally infected fetuses, newborns, and immunocompromised patients. This study aimed to determine the seropositivity of toxoplasmosis infection and the possible association with Interleukin-12 (IL-12) and Interleukin-23 (IL-23) cytokines in breast cancer patients. In this study, 190 women were enrolled. All serum samples were tested for T. gondii immunoglobulins (IgG and IgM) antibodies and (IL-12, IL-23) levels using ELISA technique. The result of this study showed that breast cancer patients recorded the highest percentage of toxoplasmosis infection. There were no positivity rates for anti- Toxopl
... Show MoreThe aim of the research is to identify the economic and cultural role of contemporary interactive artworks from the public's point of view, with knowledge of the most important obstacles and proposals to improve the level of design and spread of interactive artworks. The descriptive approach was used, and the researcher used a questionnaire tool that was distributed to the audience for the events of Noor Al Riyadh (2021) and the size of the participating sample was (194) individuals from all spectrums of society. It was found through the results of the existence of public approval of the economic role of contemporary interactive artworks, as they contribute to supporting the national economy. It attracts the public to attend various paid
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Infrastructure, especially wastewater projects, plays an important role in the life of residential communities. Due to the increasing population growth, there is also a significant increase in residential and commercial facilities. This research aims to develop two models for predicting the cost and time of wastewater projects according to independent variables affecting them. These variables have been determined through a questionnaire distributed to 20 projects under construction in Al-Kut City/ Wasit Governorate/Iraq. The researcher used artificial neural network technology to develop the models. The results showed that the coefficient of correlation R between actual and predicted values were 99.4% and 99 %, MAPE was
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Man always reacts by employing data that he lives inside Artworks and he tries to make them an ideal speech that shows the most important intellectual trends to which he belongs, as it happened in the formal building of the ancient arts . Mesopotamia is one of the civilizations that interacted with the intellectual legibility transforming into visual symbols, so it is difficult for the researcher to interpret these symbols without considering the nature of these civilizations in general .
This current search aims to identify similarities and differences in the recruitment of cultural shapes between the works of the sculptors (Mohammed Ghani Hikmat and Murtada Haddad) .
Researcher adopted an approach of analytical description of the
the rationalization of energy consumption Require awareness in the possibility of bridging the local need severe shortage of electric power for daily requirements. The research aims to show that the engineers of various specializations and architects, including in particular can have an active role in about the importance of the role of energy in human life, and it’s best utilization without extravagance (which our religion forbids it). Here lies the problem of the research to find possible means and alternative methods to reduce (rationalization) electrical energy consumption in hot dry areas in general which need large energy for air conditioning because of the crucial climate of these regions that making access to the area o
... Show Morecurrent research Cares about study patterns of optical and aesthetic values in the halls of occasions (weddings) because of their importance in providing an atmosphere of joy. The problem was through the study of light and its impact on the receiver and found a researcher that interior spaces allocated to the halls inappropriate in terms of functional and aesthetic so necessitated the need to study this phenomenon in order to be addressed through the study of light and its impact on the users of those spaces where research aims to current detection properties patterns optical in the internal spaces of the halls and identify some of the aesthetic values of the lighting for the interior spaces.The search consists of four chapters, the firs
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Abstract:-
The title of the thesis (TAQWA "Piety", TAWAKKUL "Trusting” AND NIYYAH "Intention" ARE AMONG THE FACTORS OF ADJUSTMENT) is related to the first legislative source of Islam, the Qur’an, and highlights the positive effects while adhering to the teachings of Islamic Sharia in terms of its importance in building the individual and thus society.
In this study, the researcher follows the objective approach, which includes collecting verses that refer to the issue of piety, trust and intention, and studying the verses objectively according to the sources, language books, ethics, and so on.
I sought to give each topic important headings, then study the topic and clarify it in general, based on narrations an
... Show MoreThe present research was conducted to determine the effect of Cadmium Chlori de on the t stes and epididymis of white mice fed with diffl rent concentration (75, 1 00 150 ppm) of this hea y metal for three, ix and nine days. The r ults showed that cadm i um chloride caused s vera! histopathalogical change in testes and epidid mis in luding deg neration and cell necrosis in addition to the appearanc of haemorrh
... Show MoreAbstract Planetary nebulae (PN) represents the short phase in the life of stars with masses (0.89-7) M☉. Several physical processes taking place during the red giant phase of low and intermediates-mass stars. These processes include :1) The regular (early ) wind and the envelope ejection, 2) The thermal pulses during Asymptotic Giant Branch (AGB ) phase. In this paper it is briefly discussed how such processes affect the mass range of Planetary Nebulae(PN) nuclei(core) and their evolution, and the PN life time, and fading time for the masses which adopted. The Synthetic model is adopted. The envelope mass of star (MeN ) and transition time (ttr) calculated respectively for the parameter (MeR =1.5,2, 3×10-3 M☉). Another time scale is o
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