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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
Tue Jul 09 2019
Journal Name
Global Journal Of Public Health Medicine
IMPROVING THE ANTIBACTERIAL ACTIVITY BY THE COMBINATION OF ZIRCONIUM OXIDE NANOPARTICLES (ZrO2) AND CEFTAZIDIME AGAINST KLEBSIELLA PNEUMONIAE
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Klebsilla pneumoniae is one of must opportunistic pathogens that causes nosocomial infection, UTI, respiratory tract infections and blood infections. ZrO2 nanoparticles have antimicrobial activity against some pathogenic bacteria and fungi. Ceftazidime is one of third generation cephalosporins groups of antibiotecs, characterized by its broad spectrum on bacteria in general and particularly on Enterobacteriaceae family like Klebsiella spp. Method: Diverse clinical samples of Klebsilla pneumoniae were isolated from several hospitals in Baghdad – Iraq and ZrO2 nanoparticles was investigated against it. Ceftazidime was also investigated against K. pneumoniae. Both of ZrO2 nanoparticles and ceftazidime were mixed together and investigated aga

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Leadership styles and their role in enhancing the intellectual capital Field research in the Ministry of Foreign
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This study has taken into consideration two vital variables (leadership, leadership styles and intellectual capital). The research aim through the relations between the leadership styles and intellectual capital, to building conceptual frame for the variables of study and exploring the nature of correlation relations between these variables and their effects in enhancing intellectual capital.

      The research was conducted at the Ministry of foreign in Iraq, and included a sample of leaders and subordinates amounted to (186), has been using the questionnaire as a key tool to collect data on the sample.

      For the dealing with

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Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
The Bending Property of the Epoxy (Ep / Mgo)And (Ep/Sio2) Composites After Immersion in Chemical Solution
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In this paper, a polymer-based composite material was prepared by hand Lay-up method consisting of epoxy resin as a base material filled with by magnesium oxide powder once and silicon dioxide powder again and with different weight ratios (3%, 6%, 9%, 12%). The three-point bending test was performed in normal conditions and after immersion in sulfuric acid. The results showed that the bending value decreased with the increase of the weighted ratio of the filled nano powder (MgO, SiO2) .The Bending of samples filled with by SiO2 was found to be less than the bending of samples filled with by particles (MgO), the bending of the SiO2 sample (0.32mm) at the weighted ratio (3%) and for the MgO (0.18mm) sample

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Publication Date
Tue Mar 19 2019
Journal Name
Political Sciences Journal
Dialectical relationship between the civil state and the application of Sharia In contemporary Islamic political thought ج
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The political movements of Islam are among the most prominent phenomena of the popular uprisings witnessed by the Arab world. However, this rise and the rise of some movements led to many problems on the political theses of Islam, especially those associated with the ideas of Islamic ideologues and their slogan Legitimacy and the authorities as the origin of the divine, and said the application to achieve the Islamic solution, and then became the state in theses of some Islamists a tool to apply the law and then the preservation of religion.

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Publication Date
Mon May 24 2021
Journal Name
Awej For Translation & Literary Studies
Embodied Oppression and Psychological Trauma: The Subjugation of O-lan's in Pearl Buck’s Novel the Good Earth
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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
The role of environmental taxation and environmental incentives to reduce environmental pollution manifestations in the urban environment
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        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The artistic and performing methods of the sass dance in Baghdad "An Analytical Study": أمير علي رضا
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The research study includes shedding light on the sas dance in Iraq, as it is one of the popular legacies that are rich in the Mesopotamian civilization and because of the different practices it has in the different occasions on which these dances are held. Which is one of the kinetic arts widespread among the classes of Iraqi society. The researcher explained its features and artistic content that characterizes Iraqi music. The (methodological framework) reviewed the justification, importance and purpose of the research, and the limits of the research that included the (National Troupe of Folk Art) as a human limit to discover the artistic methods of the Sas dance and then define the terms of the search. The "theoretical framework" cont

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Publication Date
Tue Jan 30 2018
Journal Name
International Journal Of Science And Research
The Morphological Description and Histological Structure of the Liver in Marsh Harrier Bird in Iraq (Circus aeruginosus)
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The liver of marsh harrier grossly appeared as large, bi-lobed organ divided into left and right lobes, which are approximately equal in size and not divided into secondary lobes. Histologically, the liver of marsh harrier was found to contain numerous lobules which are not well defined by the connective tissue of the septa except that surrounded the portal triads. The parenchyma of liver composed of irregular branching cords of hepatocytes organized in double rows alternating with tortures path sinusoids which are lined with flattened endothelial cells and large, irregular outlined kupffer cells. Hepatic cords arranged in a radial pattern around the central vein of the liver lobule while in a subscapsular region they run parallel to the ca

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Synthesizing, Characterizing and Studying the Biological Activity of Some New Schiff-Bases Derivatives Containing the Monosaccharide Moiety
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A new series of ?-D-glucose as Schiff bases derivatives is synthesized and characterized with studying their bioactivity. Hydroxyl groups at C (1,2&5,6) sugar moiety are converted into acetal form through a reaction with dry acetone using phosphoric acid and anhydrous zinc chloride as catalysts producing 1,2:5,6-di-O-isopropyledine ?-D-glucofuranose(I). The five memberd ring acetal of C(5,6) is hydrolyzed with acetic acid (65%)and a reaction of the new product with sodium periodate is carried on to get an aldehyde moiety which is used to produce a new series of Schiff bases through reacting with different amino compounds such as 4-amino antipyrene . The suggested chemical structures of the prepared compounds are confirmed by using UV., FT

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Publication Date
Tue Feb 01 2022
Journal Name
Iraqi Journal Of Science
Elastic electron scattering from 11Li and 12Be exotic nuclei in the framework of the binary cluster model
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The ground state densities of unstable neutron-rich 11Li and 12Be exotic nuclei are studied in the framework of the binary cluster model (BCM). The internal densities of the clusters are described by the single particle harmonic oscillator wave functions. The long tail performance is clearly noticed in the calculated neutron and matter density distributions of these nuclei. The structures of the two valence neutrons in 11Li and 12Be are found to be mixed configurations with dominant (1p1/2)2. Elastic electron scattering proton form factors for 11Li and 12Be are studied using the plane wave Born approximation (PWBA). It is found that the major difference between the calculated form factors of unstable nuclei [11Li, 12Be] and those of stab

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