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.
Non-thermal plasmas have become popular as plasma technology has advanced in various fields, including waste management, aerospace technology, and medicinal applications. They can be used to replace combustion fuels in stationary hall motors and need little effort to keep running for longer periods of time. To improve overall system performance, non-reactive gases such as )Xe, Ar, and Kr) are utilized in pure or mixed form to generate plasma. Since DC glow discharge is a fundamental topic of importance, these gases have been researched. The paper concentrates on 2-D modeling and simulation. DC glow-discharge tubes are utilized with argon gas to create plasma and learn about its properties. The magnitude of t
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The eflicacy of six formula from chloropyrifos against tem1ite
Microterotermes - diversus on citrus tree orchards has been
tested years .
Data!rom field trials confirmed that Dursbau 4TC, chlorpyrifos -
500 EC and Talaban 40,8 TC at rate 100 mL L protected citrus trees for two years. While ch1orfate. 40.8 TC, Dormate 40,8TC, Yamasban
40,8 TC protected them for 16,16 and 12 months respectively at the same concentration.
But the rate of 5m1/ L of Dursban, chropyfros 500 EC , Chlorfat,
Tafabun yamashan and Dormate protected the trees tor 24,16,4,4,2
and 4 months , respectively .
The aim of this research to study.
The dimensions of organizational learning have been defined(learning dynamics, individuals empowerment, knowledge management and technology application) as well as the dimensions of learning organization have been defined (culture values, knowledge transfer, communication and employee characteristics), Asset completion questionnaire was used to collect data of this research from a purposely sample represent forty employees who works in Iraqi Planning Ministry at different positions. The research divided to four parts :
The first to the research methodology, the second to the theoretical review o
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Eight isolates of P. aeruginosa were obtained out of 90 water samples. The isolated colonies were identified based on their morphology and biochemical characteristics, were confirmed as P. aeruginosa by the API 20E test system.
The percentages of P. aeruginosa recovery in this study were 8.8.% All isolates were able to produce greenish blue pigment (pyocyanin). Pyocyanin at all concentrations was significantly increased the percentage of fragmented DNA of peripheral blood lymphocyte cells compared to control , results showed that DNA fragmentation percentage was higher in concentration 50 μg/ml (70%,74.3%) at 24 hr,48hr respectively. In summary, results of recent study demonstrate that the pyocyanin, induces apoptosis of human periph
The inhibition effect of crude juice of green and black olive on cancer cell line (RD) in vitro has been studied by depending on micro titration system . Eleven different concentration starting from (916-960) mg/ml of crude juice respectively ,for three periods of exposure(24-48-72)hours. The resulted showed that the inhibition effect dependent on type of olive fruit juice ,concentration of dose ,time of exposure and the high concentration of both type of olive juice increased the growth of cell line while other concentration caused decrease in different rates ,moreover the black juice was more effective than green and 48 hours' time exposure was the best for inhibition.
This study sheds light on various drugs of plant origin which have shown action on thyroid and its functioning as well as on the various factors associated with thyroid dysfunction. Therefore, the aim of this study is to determine the activity of the aqueous extracts of Fucus vesiculosus, Coleus forskohlii, Curcuma longa L., Rosmarinus officinalis L., Camellia sinensis L. and Melissa officinalis L. in regulation of thyroid hormones in serum taken from rats. Fifty-seven female albino rats were divided into 19 groups, each group with 3 rats, and treated orally with an aqueous plant extract in three different doses, except the control group which was treated with normal saline only. Also, a histological s
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Background: A minimally invasive antral membrane balloon elevation (MIAMBE) has been introduced to overcome the invasiveness of modified Caldwell-Luc (lateral approach) and the drawbacks of the osteotome (summers' technique) in maxillary sinus floor elevation surgery. Materials and methods: A total of 13 adult Iraqi patients aged 28-55 years, 4 males and 9 females underwent sinus floor elevation surgery via crestal approach by using sinus balloon technique. A panoramic radiograph and (Cone beam computed tomography (CBCT)/or medical CT scan) were obtained before and after surgery. Postoperative gained bone was assessed and the patient reactions including pain, nasal bleeding, and ecchymosis were recorded. The whole follow up period was 1yea
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The determination of river pollution impact on the performance of water treatment plants is achieved by two main objectives. The first is to study raw and treated water qualities and comparing them with standards and the second is to evaluate the treatment plants efficiency. The analyzed data were those water quality parameters in relation to physical, chemical and bacteriological characteristics for river water and produced water by seven water treatment plants located on Tigris River passing through Baghdad City.
The results of this study indicated that all raw water characteristic are within the surface water standards established by Iraqi and USA criteria except Bacterial Counts.
Tigris River water is of good quality to be trea