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.
To determine the relationship between infertility and Helicobacter pylori infection, thirty-five infertile patients of ages (20-49) years have been investigated and compared with 10 apparently firtility individuals. All the studied groups were carried out to measure (ASA), (TNF-á), (IL-6), (anti-H.pylori IgA) and (anti-H.pyloriIgG) by Enzyme linked immunosorbent assay (ELISA) technique. The statistical analysis also demonstrated that there were a highly significant differences (P<0.01), when compared between studied group. Also, the statistical analysis demonstrated that there were a highly significant differences (P<0.01) when compare between infertility and fertility in Conc. of sperm. The percentage distribution of ASA in serum and seme
... Show MoreAbstract: The premise of the study is that populism is a process of building political views and critical intellectual orientations among the general public. It is transformed into mass beliefs by mobilizing the society ideologically and continuously in order to reach or control the circle of authority. We distributed the study topics to four sections: In the second, we will discuss the contents of contemporary populism and how other forms of populism evolved historically. The third is to discuss the political discourse of populism among the military regimes and the comparative Islamic parties in the Middle East, especially in terms of the essence and the intellectual foundations. The fourth section seeks to examine the characteristics o
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August Wilson’s major concern is to communicate the African American cultural awareness; to establish a counter-culture based on self-confidence and assertiveness. He advocates an encouraging attitude to elevate the African Americans’ spiritual consciousness and to teach them how to sublimate their aims in life. He aspires to win the everlasting battle against racial discrimination, oppression, injustice, and identity confusion. Sublimation, as a defense mechanism, will be Wilson’s new ammunition to re-read and to re-interpret the psychic constitution of his people, to help them get out of their self-imposed fences and this is the core of Wilson’s new culture. Sublimation is the process in which the psyche directs the negative drive
... Show MoreThe poetic text, being an artistic product, is achieved during the moment of inspiration. However, this inspiration does not come from a vacuum. Rather, it needs a good environment capable of pushing the poetic text to the surface after its formation in the poet's mind, with the images and ideas it contains, expressed in his own language and style. Distinguished, and we must not overlook that language is not just words and meanings, but rather those feelings and emotions that are the essence of creativity (()), including musical, sentimental and imaginative aspects with colors of suggestion and symbols (()), because the poetic language is distinguished from others in that it (Symbols for psychological states are the substance of thought)
... Show MoreThe main aim of conducting this research is to identify the applications of Smart libraries in the Arab world. The Researcher relied on the documentary and Survey approach to collect information and data through the Internet, and to get to know these libraries. Then the Research came in three sections dealing with the first topic: The general framework of the study. The second topic deals with: introducing Smart libraries and indicating their types and characteristics. The Third topic dealt with the requirements of Smart libraries'application by identifying the basic components of it (Smart building, Smart Librarian , Smart devices, systems and software, Smart information sources,and Smart beneficiaries), and dealt with Smart libraries appl
... Show MoreThe current research deals with the subject of spatial transformations and visual construction in contemporary theater. How the visual system works to create spatial diversity in the contemporary Iraqi theater performance and how visual construction contributes to a spatial development process capable of building a tourism system that creates an architectural architecture that leaves the topography of the scriptural architecture. And the production of various indications and patterns in the scene of theatrical presentation in order to produce the new foundational meaning by creating a new structure that leads to diversity and diversity in the visual system and the beginning of visual constructions and their applications. Knowledge and te
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Asthma and obesity are both a major public health problems affecting large numbers of individuals across the globe. Link between obesity and asthma is now considered as a recognized fact, and many epidemiological studies, found that overweight and obese people had a higher chance of developing asthma, with more severe symptoms. Assessment of the relationship between body mass index and asthma control. A cross-sectional study, that included 100 patients diagnosed with asthma, attending the respiratory disease consultatory unit at Baghdad teaching hospital. Body mass index was calculated by (BMI= weight in Kg/Height in m2), and Asthma control was assessed using asthma control test questionnaire forma. Statistical analysis done using, Test of
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Security reflects a permanent and complex movement that complies with international and societal needs and developments in all its dimensions, interactions and levels. To constitute a universal demand for all States, communities and individuals. The question of security is one of the most important motivations and motivations that govern the behavior, and even the objectives of those societies and States. These groups or individuals have always sought to avoid fear and harm, and to provide stability, safety and security. In the light of this, security studies have been among the important fields of study in the field of international and strategic relations. The field witnessed many theoretical efforts, from the traditional perspective,
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تستهدف هذه الدراسة وبشكل أساس، الكشف عن طبيعة وخصائص البعد السياسي لهندسة/صناعة الخصائص الاجتماعية والسياسية للإنسان والمجتمع، بوصفها العملية المسؤولة عن تصميم هذه الخصائص وصناعتها وتغييرها جزئيا أو كليا، دون أبعادها الأخرى المتعددة والمتنوعة، لا لمجرد الانسياق وراء دوافع الرغبة الذاتية، أو اعتبارات التخصص الدقيق وأحكامه، لأن معهما أيضا، بل وقبلهما أحيانا، دوافع واعتبارات أخرى موضوع
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