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.
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
... Show MoreThe problem of housing in Iraq is a long-rooted and rooted problem, and it needs a great effort to find out its causes and thus give essential points that contribute to alleviating and addressing it, and it is worth noting that research into the housing problem and the housing sector in Iraq is not done in isolation from other sectors and studies. As well as the economic policies pursued and the social and political conditions. It is known that the Iraqi economy is a unilateral (rentier) economy, that is, it depends almost entirely on exporting oil and obtaining revenues, and that the economic decision and economic policies followed in Iraq are greatly affected by several factors, including the economic, social and political fact
... Show MoreEmployee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts. The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases of thefts occurred in the District, also a sample of (60) specialist Doctor’s opinion work, in (3) hospital
... Show MoreBackground: despite the rise in the incidence of renal cell carcinoma attributed to availability of medical imaging, a considerable decline in mortality is an association. Morbidity-wise, the shift from radical nephrectomy to partial nephrectomy is the trend for now. Multiple scoring systems have been introduced over the past decades to help surgeons choose between radical and partial nephrectomy. One commonly used system is the RENAL nephrometry score that was first introduced by Kutikov and Uzzo in 2009.
Objective: to evaluate the role of RENAL nephrometry scoring system in predicting the surgical technique to use to resect renal masses and associated perioperative outcomes.
... Show MoreA fast moving infrared excess source (G2) which is widely interpreted as a core-less gas and dust cloud approaches Sagittarius A* (Sgr A*) on a presumably elliptical orbit. VLT
the Research problem entitled: (compound shapes in the work of the artist Max Ernst and Ali Najjar) the nature of the concept of compound shapes and mechanisms of functioning in contemporary art done. The research consisted of(4) four parts: the first part is dealing with the methodological framework of the Search represented the research problem , which is manifested through this study to reveal the technical features of the composite shapes, that linked achievement both artists (Max Ernst) and (Ali Al Najjar). Which is crystallized into two objectives as follows: 1 - Detection of the technical features of the composite shapes in the work of Max Ernst and Ali Al-Najjar.2 - Detection of similarities and differences in the recruitment of
... Show More(disputed areas) before the establishment of the national government in Iraq in 1921, had to search for Arab tribes and clans in which the recipe group is available as a social organization coherent based on the foundations of several of them tribalism and her Land relates know Deira in those areas during the period that preceded the establishment of the national government in Iraq in 1921, and based on the inter girls primary sources and published mostly before the establishment of the national government in Iraq, the source of their information search and direct inquiry.
Research has proved that the tribes and clans of Arab exist in all districts described by (disputed), except (judicial Akre and Tilkaif) and varying degrees of time
The culture of theatre performance has a vital role in the process of reading the linguistic and visual signs of the performance. And the process of transforming a theatre performance from its original context into a new hosting cultural context starts from the actual reading of the text. Directors derives their new signs out of his personal culture, depending on the society where they lives and the culture that forms the social conventions, traditions and beliefs. The text is usually written within its own historical and temporal culture. The process of its production usually takes it away from its original culture, when it interprets the codes of the original writer and their visual and linguistic signs and instils new alternative sign
... Show MoreThe purpose of the current study was to explore the standards that teachers take into consideration when selecting and using assistive technology (AT), in addition to their knowledge and skills in this area. A quantitative, descriptive survey design was used and a convenience sample of 79 teachers of students with intellectual disabilities and autism spectrum disorder (ASD) participated in the current study. Based on the four main areas of the SETT Framework—student, environment, tasks, and tools—, teachers reported a lack consideration for most of the standards in each area. Among other findings, statistically significant differences were found between teachers’ standards of the SETT Framework, with teachers who had previous profe
... Show MoreThere is no doubt that the field of education and teaching (in any country and whatever its ruling system varies “d”) is considered one of the most specific and sensitive field, because it is related to the building of human. And as the human is a purpose (aim) and the means in the same time and he is the strategist capital, so he way of his rearing, education, choosing the educator, methods of working and the aims are considered serious matters.
The educational process has aim determined by the society for him self through its working establishments in this field and these are the official and public establishments. And as he feels that the establishments have failed to achieve its d
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