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.
This research deals with a jurisprudential manuscript with study and investigation by Sheikh Ibrahim Al-Kurani, one of the prominent Kurdish scholars in the eleventh century. Some claim that it is heresy in the religion, and that the Prophet, may God bless him and grant him peace, did not do it.
The Sheikh responded to that, confirming its permissibility, and that it does not fall within the innovated matters, based on its permissibility on the two Eids and other religious occasions, and also that the issue of supplication with acceptance was legislated for the sake of worship without specifying it to one without the other, and it is known that prayer is one of the greatest acts of worship. supplication that fasting is accepted;
... Show MoreThe current study uses the flame fragment deposition (FFD) method to synthesize carbon nanotubes (CNTs) from Iraqi liquefied petroleum gas (LPG), which is used as a carbon source. To carry out the synthesis steps, a homemade reactor was used. To eliminate amorphous impurities, the CNTs were sonicated in a 30 percent hydrogen peroxide (H2O2) solution at ambient temperature. To remove the polycyclic aromatic hydrocarbons (PAHs) generated during LPG combustion, sonication in an acetone bath is used. The produced products were investigated and compared with standard Multi-walled carbon nanotube MWCNTs (95%), Sigma, Aldrich, using X-ray diffraction (XRD), thermo gravimetric analysis (TGA), Raman spectroscopy, scanning el
... Show MoreThe research aims at the following:
- Identifying the level of internal quantity efficiency in Medical colleges, University of Baghdad by determining the level of productivity for one group for the total batch according to sex variable (males and females). Procedures of the study
The researcher used the descriptive and analytical method has been used by following them up enhanced by flow indicators of students for one session depending on special statistical data analyss .
The results are as follows:
- The Faculty of Medicine were higher productivity scholarships for one year and two years of schooling, as well as the highest in the efficiency of the Faculty o
... Show MoreThe uptake of Cd(II) ions from simulated wastewater onto olive pips was modeled using artificial neural network (ANN) which consisted of three layers. Based on 112 batch experiments, the effect of contact time (10-240 min), initial pH (2-6), initial concentration (25-250 mg/l), biosorbent dosage (0.05-2 g/100 ml), agitation speed (0-250 rpm) and temperature (20-60ºC) were studied. The maximum uptake (=92 %) of Cd(II) was achieved at optimum parameters of 60 min, 6, 50 mg/l, 1 g/100 ml, 250 rpm and 25ºC respectively.
Tangent sigmoid and linear transfer functions of ANN for hidden and output layers respectively with 7 neurons were sufficient to present good predictions for cadmium removal efficiency with coefficient of correlatio
... Show MoreMultimedia is one of the most important elements of modern educational media and must be used in educational websites in order to disseminate knowledge on a large scale and should be used to provide scientific information to all, as the current research tried to explore the possibilities of employing them in the design of educational websites and highlight their role in promoting the scientific aspects of the user. This study included four axes, the first of which was devoted to the introduction which includes the problem of research, its importance, objectives and its objective, temporal and spatial limitations, which were limited to the study of the main pages of Arabic educational websites published in 2019. The second axis cont
... Show MoreThe child realize that the meals time provide golden opportunities to get the attention the child needs. However, many difficulties that may appear about eating food can be avoided, if the family used the right way in dealing with this problem. The study aims, in this case, at searching for the reasons that lies behind the child's obstinacy in eating his food and the attempt to study some variables that is related to the research topic.
The results are summed up as follows:
- The number of the sample children is 3 of both sexes between the ages of 3 to 6 years
The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum). The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud
... Show MoreThe equation of Kepler is used to solve different problems associated with celestial mechanics and the dynamics of the orbit. It is an exact explanation for the movement of any two bodies in space under the effect of gravity. This equation represents the body in space in terms of polar coordinates; thus, it can also specify the time required for the body to complete its period along the orbit around another body. This paper is a review for previously published papers related to solve Kepler’s equation and eccentric anomaly. It aims to collect and assess changed iterative initial values for eccentric anomaly for forty previous years. Those initial values are tested to select the finest one based on the number of iterations, as well as the
... Show MoreObjectives:
To evaluate mothers’ attitudes toward readiness for discharge care at home for a premature baby in Intensive Care Unit at teaching hospitals in Medical City Complex and to find out the relationship between mothers’ attitudes and their socio-demographic characteristics.
Methodology: A quasi-experimental study design was carried out through the period of 6th January 2020 to 2021 to 11th March 2021, to evaluate mother’s attitude toward discharge care plan for premature babies. The study carried out in Welfare Teaching Hospital, Nursing Home Hospital and Baghdad Teaching Hospital at Medical City Complex in Baghdad City on 30 mother of premature babies in neonatal intensive care units using the nonprobability sampling