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 increasing anti-bacterial drug resistance is one of the biggest challenges facing doctors around the globe, so finding alternative treatments is one of the ideal options to overcome this problem. The cruciferous family is one of the wealthiest plants worldwide because it contains the most important secondary metabolites, glucosinolates, known for their anti-microbial properties. The present study aimed to evaluate the anti-bacterial effect of glucosinolates (Sinigrin) against eight bacterial isolates (Staphylococcus aureus, Enterococcus faecalis, Escherichia coli, Klebsiella pneumoniae, Pseudomonas aeruginosa, Actinomyces, Proteus mirabilis and Streptococcus pneumoniae). The current study investigated six concentrations of pure
... Show MoreIn this study, the gamma ray shielding properties of shields prepared from polyvinyl alcohol as a base material reinforced with barium sulfate nanoparticles at different reinforcement ratios (5,15,25,35,45 %) and thickness 1 cm were studied. To determine the acceptability of these shields for use in gamma ray protection, some parameters including linear attenuation coefficient (μ), mean free path (λ), and half value layer (HVL) were determined using133Ba, 22Na, 137Cs, and 60Co radioactive sources that produced gamma rays with energies of (356, 662, 1173, 1275 and 1332 KeV). The (NaI (Tl)) gamma system was employed for this purpose. The fabricated shields' effective atomic
... Show MoreAsthma is a chronic respiratory disorder in which immunological and structural cells play a role. The limits of conventional medicines necessitate the development of innovative therapeutic techniques for asthma. In the present study, we investigated the possible protective effect of cinnamic acid (CA) on ovalbumin-induced asthma in a mouse model. Sixty albino male mice BALB/c type weighing (20-30) grams were chosen at random and divided into five groups each one contains 12 animal: Group I: PBS/liquid paraffin control. Group II: asthma model group. Group III: cinnamic acid control group; mice received cinnamic acid (50 mg/kg) in liquid paraffin orally by gavage. Group IV: asthma model / group of (25 mg / kg) cinnamic acid; mice received
... Show MoreThe impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b
... Show MoreIn present study, an attempt has been made to investigate the effect of Chlorpyrifos insecticide on carp Cyprinus carpio L. through acute toxicity bioassay. The LC50 were estimated as 1897, 1266, 985 and 792 μg/L during 24 , 48, 72 and 96 hr. respectively by using the concentrations 500 , 1000, 1500 , 2000, 2500 and 3000 μg/L indicating high sensitivity of fish to chlorpyrifos. The behavioral response observed in the fish were erratic swimming, loss of reflex, hyperactivities, decrease in appetite secretion of mucus, increase movement of operculum and hyperventilation . These effects increased with increasing concentration of the chlorpyrifos and duration of exposure.
The objective was to study the effect of prepared ginkgo biloba extracts against Candida albicans isolated from healthy persons. Conducting susceptibility test, biofilm formation test, phytochemical screening test, and antioxidant activity test. One hundred oral swabs sample were obtained from healthy persons with oral lesion attending dentistry teaching hospital in dentistry college, their age ranged from 1-30 years of both sexex. The studied samples collected through 8 months (April - December / 2018). This study included two different types of ginkgo bilola extracts were prepared as aqueous and ethanolic extracts. Many tests were used, which included isolation and identification of C.albicans, conduct susceptibility test, biofilm form
... Show MoreThe research aims to examine the effect of KUD strategy on acquiring the grammatical concepts among intermediate school students. To achieve the research objective, the researcher adopted the null hypothesis in which there is no statistically significant difference at the level (0.05) between the average scores of students of the experimental group who study grammar base on the KUD strategy and the average scores of the control group who study the grammar through the traditional way of acquiring grammatical concepts. In a random manner, the researcher selected the research sample from one of Baghdad’s education schools in al Rusafa / 2, as the total number of students of the two groups reached (67) students. They were divided into (33)
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