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Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
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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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Publication Date
Mon Apr 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Biological Effect of Anthocyanin Extracted From the orange Fruit on Some Types of Pathological Bacteria
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        This research includes study of the effect of two kinds of Anthocyanin  extracted  , from  extracted  orange  fruit ( Anthocyanin  Evolvulus ,Methiola  Violet ) on  two  types of pathological  bacteria  E.coli , staphylococcus aureus.     The result shows that two kinds of extraction have nearly similar effect , and  there is Inhibition zone  of  no  growth  between 10-12mm  ,and the extraction (1) that has concentration of 10-3 mol./L is more effective..

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Publication Date
Tue Oct 29 2024
Journal Name
Journal Of Advanced Pharmacy Education And Research
Evaluating the effects of different doses of fimasartan on methotrexate-induced renal inflammation in rats
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The nephrotoxicity induced by methotrexate is a severe condition that greatly affects its therapeutic potential and has a significant inflammatory component. Fimasartan is an angiotensin receptor blocker that offers organ-protective effects and may be useful in mitigating renal injury. The present study explored the anti-inflammatory potential of two doses of fimasartan against methotrexate-mediated nephrotoxicity. Albino rats were intraperitoneally administered a single methotrexate (20 mg/kg). Intraperitoneal treatment with fimasartan (5 or 10 mg/kg/day) was initiated on day two after methotrexate injection and continued for seven consecutive days. Methotrexate significantly increased serum urea, creatinine, and NGAL concentrations. It al

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Publication Date
Sat Sep 30 2023
Journal Name
Industrial Engineering & Management Systems
Empirically Measuring the Impact of Corporate Social Responsibility on Earnings Management in Listed Banks of the Iraqi Stock Exchange: The Mediating Role of Corporate Governance
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The current study is based on previous findings, where corporate governance (CG) significantly increased corporate social responsibility (CSR) to enhance transparency while reducing the tendency of corporate management to engage in earnings management (EM). A sample of 11 Iraqi banks listed on the Iraq Stock Exchange from 2010 to 2020 was selected. The CG was included in the board size and board independence apart from the variables of Chief Executive Officer (CEOs) gender, majority shareholder ownership, foreign ownership, and institutional ownership. The CSR included the wage growth rate, bank contribution growth rate for social security, training programmes, subsidies, environmental protection, and bank compliance with the law. Specifica

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
An Evaluative study for the Arabic language course program: An Evaluative study for the Arabic language course program
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Abstract
Language is one of God’s blessings to human beings through which he
distingushed them from other creatures, then how if this language was arabic.
God honored this language and in which he descended his Gracious Boole
that gave it glory and magnificance, and made it an immortal revelation to the
arab nation in their poetry, oration, history and human tendency to the life of
knowledge, mind leadershipe, innovation and progress.
This study aimed at evaluating the arabic language come program for
the new teachers. The sample was of (25) participants who were shown a
questionaire consisting of (60) items distributed on (9) fields. Then, the data
was processed statisically by using preauency rate, Kai s

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Fundamentalist detective On matters of consensus   Of Khala book complete the teacher benefits of Muslim Judge Ayaz (May God have mercy on him): Comparative fundamentalist study
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Fundamentalist detective
On matters of consensus
  Of Khala book complete the teacher benefits of Muslim
Judge Ayaz
(May God have mercy on him)

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Estimation the annual dose for residents in the area around the berms of Al-Tuwaitha nuclear site using RESRAD software
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RESRAD is a computer model designed to estimate risks and radiation doses from residual radioactive materials in soil. Thirty seven soil samples were collected from the area around the berms of Al-Tuwaitha site and two samples as background taken from an area about 3 km north of the site. The samples were measured by gamma-ray spectrometry system using high purity germanium (HPGe) detector. The results of samples measurements showed that three contaminated area with 238U and 235U found in the study area. Two scenarios were applied for each contaminated area to estimate the dose using RESRAD (onsite) version 7.0 code. The total dose of resident farmer scenario for area A, B and C are 0.854, 0.033 and 2.15×10-3 mSv.yr-1, respectively. Whi

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Crossref
Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Calculation the Cross Sections of 10B(n,p)10Be Reaction by Using the Reciprocity Theory for the First Excited State
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  In this study light elements 10B , 10Be for 10B(n,p)10Be reaction as well as proton energy from 0.987 MeV to 2.028 MeV with threshold energy (1.04MeV) are used according to the available data of reaction cross sections. The more recent cross sections data of 10Be(p,n)10B reaction is reproduced in fin steps in the specified energy range , as well as cross section (p,n) values were derived from the published data of (n,p) as a function of energy in the same fine energy steps by using the reciprocity theory of principle inverse reaction . This calculation involves only the first excited state of  10B , 10Be in the reactions 10Be(p,n)10B and  10B(n,p)10Be. 

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SYNTHESIS AND CHARACTERIZATION OF NEW DEMULSIFIER FROM NATURAL AND SYNTHETIC POLYMER: SYNTHESIS AND CHARACTERIZATION OF NEW DEMULSIFIER FROM NATURAL AND SYNTHETIC POLYMER
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ABSTRACT

This research included the preparation and characterization of new demulsifies from natural and synthetic polymers of chitosan and polyvinyl alcohol that are environmentally friendly and at the same time have high efficacy comparable to emulsifiers. imported foreign. The prepared compounds were examined using infrared spectroscopy and nuclear magnetic resonance spectroscopy, and all the spectral signals of the polymers were in good agreement with the chemical composition of the polymers. And the melting and decomposition that occur on polymers at high temperatures. The effect of the length and type of side chain in the compositions of polymers on the process of water separation of oil emulsions w

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Publication Date
Sun Aug 30 2015
Journal Name
Statistical Analysis Of The Relations Between Api,specific Gravity And Sulfur Content In The Universal Crude Oil
Statistical Analysis of the Relations between API, Specific Gravity and Sulfur Content in the Universal Crude Oil
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Publication Date
Fri Feb 07 2025
Journal Name
Magazine Aldhakwat Albedh
Ideals and values in the texts of the second century AH - Visit forty examples - Technical objective study
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Values and ideals are two basic pillars in human life, and high societies have been keen throughout their ages to adhere to and establish them so that man can distinguish good and evil, right and wrong, as they are a balance of actions that give man a higher value. Many of the followers of Abbasid literature, poetry and prose – it is noted that many imams and writers have been keen to highlight these values and make them material for their poetry and literature, courage, generosity, chastity and....All meanings of human values and there is no doubt that one of the texts abounding in this field is what was reported from the people of the house of infallibility pure (peace be upon them), including we touch it in the visit of Imam Jaafar al-

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