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.
Amoxicillin have been conjugated with metronidazole as possible mutual prodrug to get a wider spectrum of activity by acting on aerobic and anaerobic bacteria, have antifungal activity, to provide protection for beta lactam ring of amoxicillin and also to improve patient compliance as it given as a single dose therapy. The structures of the synthesized compound were confirmed and characterized using elemental microanalysis (CHN), IR and some physiochemical properties. Biological study was done by using disc diffusion method against different bacterial strains which are , Staphylococcus aureus , Salmonella typhie , Pseudomonas aeruginosa , E. coli , Klebsiella pneumonia and fungi ( Candida albicans) . using nutrien
... Show MoreBackground: Periodontal diseases are bacterial infections of the gingiva, bone and attachment fibers that support the teeth and hold them in the jaw. Lactoferrin is a multifunctional glycoprotein and it is the main component of neutrophil polymorphonuclear leukocytes that activated during inflammatory processes such as Periodontal diseases Aims of the study: Determine the salivary levels of Lactoferrin and pH and their correlations with clinical periodontal parameters(Plaque Index , Gingival Index , Bleeding on Probing , Probing Pocket Depth , and Clinical Attachment Level ) and the correlation between Lactoferrin with potential of hydrogen ion (PH) ,flow rate and α-amylase of study groups that consisted of patients had gingivitis and pa
... Show MoreThe follower to study the markets in the Islamic Mashreq (Iraq, Persia and the country of Ma
Behind the river for the period from the reign of the Prophet Muhammad until the end of the Islamic era) to find that there
A remarkable development in the pattern, shape, planning and privatization of markets
Islamic cities and places are the main conditions for their existence, which is the mosque of the mosque
And markets, and these markets have evolved from being a space in which there are no building and no ceilings to shade them in
The places of sale and purchase to specialized markets classified according to the materials and goods produced in them
This would facilitate the task of supervising it by the market factor and
Background: evaluate the effects of three different intracoronal bleaching agents on the shear bond strengths (SBS) and failure site of stainless steel and monocrystalline (sapphire) orthodontic brackets bonded to endodontically treated teeth using light cured orthodontic adhesive in vitro. Materials and methods: Eighty extracted sound human upper first premolars were selected, endondontically treated and randomly divided equally (according to the type of the brackets used) into two main groups (n = 40 per group). Each main group were subdivided (according to the bleaching agent used) into four subgroups 10 teeth each; as following : control (un bleached) group, hydrogen peroxide group (Hp) 35%, carbamide peroxide group (CP) 37% group and s
... Show MoreMedia plays an important role in shaping the mental image of their audiences for individuals, groups and organizations, States and peoples. It is the window through which overlooks the masses on events and issues, and in the light of their exposure to these means are their opinions and impressions.
Despite the importance of direct experiences in shaping opinions, drawing pictures and impressions, it is inevitable to rely on these means as individuals can not engage in direct experiences with thousands of events, issues and topics that concern their community and other societies.
There is no doubt that media is of great importance at the present time, because of its significant impact in the management of the course of pol
... Show MoreThe research discusses the issue of attribution to the verb, because the Arab scholars are unanimous in preventing attribution of the verb, because it is always informed of it, and does not inform about it, but this consensus violates the linguistic use. The research discusses this matter.
يتناول هذا البحث دراسة واحدة من المفاهيم المهمة الوافدة الى المجتمع الاسلامي، بعد أن تطور في بيئة غربية وتبنته حركة نسوية متطرفة، تدعو الى مركزية الأنثى والعداء للرجل والأسرة النمطية، إنتقل هذا المصطلح الى المجتمع الإسلامي بعد أن تبنته أجندة عالمية تحاول وباستمرار طمس معالم الفطرة الإنسانية وتغير هوية الشعوب.
This paper has been taken out of a PhD dissertation titled "features of the political of Ali Al-Wardi" by the student Nahid Jaber Hassan .It was supervised by assistant professor Dr. Amer Hassan Faiyadh. Ali Al-Wardi (1913-1995) is a brilliant Iraqi Scientist. He wrote many scientific books. He created so many en lighted societal thoughts. Concerning the political affairs, Al-wardi presented opinions concerning the Iraqi Society based on the tri-concepts (The individual to be a good citizen, the society to be civic and the state to be modern). This paper is concerned with the uncovering of the concepts of authority and the state in the thinking's of Ali alwardi .He considered those variables as the basis of the tri-dimensional political
... Show MoreObjective: The evaluation of serum osteocalcin (OSN) for Iraqi infertile patients to see the effect of osteocalcin insufficiency, which may lead to a decreased level of testosterone production in males that may cause infertility. Methods: Forty two newly diagnosed infertile males age range (24–47) years and thirty two apparently healthy males as controls age range (25–58) years. Serum levels of testosterone (TEST), stimulating follicle hormone (FSH) and luteinizing hormone (LH), prolactin (PROL), osteocalcin OSN, and fasting blood sugar (FBS) were performed in both patients and controls. Estimation of serum OSN by Immulite1000 auto-analyzer, TEST, FSH, LH, PROL, and FBS by Immulite2000 auto-analyzer. Results: Infertile patients
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