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.
In this research, the multi-period probabilistic inventory model will be applied to the stores of raw materials used in the leather industry at the General Company for Leather Industries. The raw materials are:Natural leather includes cowhide, whether imported or local, buffalo leather, lamb leather, goat skin, chamois (raw materials made from natural leather), polished leather (raw materials made from natural leather), artificial leather (skai), supplements which include: (cuffs - Clocks - hands - pockets), and threads.This model was built after testing and determining the distribution of demand during the supply period (waiting period) for each material and completely independently from the rest of the materials, as none of the above mate
... Show MoreThe physical sports sector in Iraq suffers from the problem of achieving sports achievements in individual and team games in various Asian and international competitions, for many reasons, including the lack of exploitation of modern, accurate and flexible technologies and means, especially in the field of information technology, especially the technology of artificial neural networks. The main goal of this study is to build an intelligent mathematical model to predict sport achievement in pole vaulting for men, the methodology of the research included the use of five variables as inputs to the neural network, which are Avarage of Speed (m/sec in Before distance 05 meters latest and Distance 05 meters latest, The maximum speed achieved in t
... Show MoreThe objective of this research is to study experimentally and theoretically the girder vertical load share of the curved I-Girder bridges subjected to the point load in addition to the self-weigh and supper imposed dead loads. The experimental program consist of manufacturing and testing the five simply supported bridge models was scaled down by (1/10) from a prototype of 30m central span. The models carriageway central radii are 30 m, 15m or 10m. The girder spacing of the first two models is 175 mm with an overall carriageway width of 650mm. The girder spacing of the other three bridge models is 200mm with the overall carriageway width of 700 mm. The overall depth of the composite section was 164 mm. To investigate the effect of live load
... Show MoreAbstract Ternary Silver Indium selenide Sulfur AgInSe1.8S0.2 in pure form and with a 0.2 ratio of Sulfur were fabricated via thermal evaporation under vacuum 3*10-6 torr on glasses substrates with a thickness of (550) nm. These films were investigated to understand their structural, optical, and Hall Characteristics. X-ray diffraction analysis was employed to examine the impact of varying Sulfur ratios on the structural properties. The results revealed that the AgInSe1.8S0.2 thin films in their pure form and with a 0.2 Sulfur ratio, both at room temperature and after annealing at 500 K, exhibited a polycrystalline nature with a tetragonal structure and a predominant orientation along the (112) plane, indicating an enhanced de
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Background: Waterpipe tobacco smoking has become common especially among young people, Waterpipe smoking misconcepted as a safer mean of smoking, so in this study we will highlight the effect of Waterpipe smoking ‎on periodontal and oral health.‎ Materials and method. The selected ‎‎‎100 male subjects of 30-40 years, ‎categorized into 4 groups (each group ‎‎25 subject): Waterpipe smoker ‎with ‎healthy periodontium, ‎Waterpipe smoker ‎‎with chronic periodontitis, Non-‎‎smoker ‎with healthy periodontium and Non-smoker ‎with chronic periodontitis. Whole ‎unstimulated ‎saliva was collected. Clinical measurements: plaque ‎index
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Maximum power point tracking (MPPT) is used in photovoltaic (PV) systems to enhance efficiency and maximize the output power of PV module, regardless the variation of temperature, irradiation, and the electrical characteristics of the load. A new MPPT system has been presented in this research, consisting of a synchronous DC-DC step-down Buck converter controlled by an Arduino microcontroller based unit. The MPPT process with Perturb and Observe method is performed with a DC-DC converter circuit to overcome the problem of voltage mismatch between the PV modules and the loads. The proposing system has high efficiency, lower cost and can be easily modified to handle more energy sources. The test results indicate that the u
... Show MoreIntrusion detection systems (IDS) are useful tools that help security administrators in the developing task to secure the network and alert in any possible harmful event. IDS can be classified either as misuse or anomaly, depending on the detection methodology. Where Misuse IDS can recognize the known attack based on their signatures, the main disadvantage of these systems is that they cannot detect new attacks. At the same time, the anomaly IDS depends on normal behaviour, where the main advantage of this system is its ability to discover new attacks. On the other hand, the main drawback of anomaly IDS is high false alarm rate results. Therefore, a hybrid IDS is a combination of misuse and anomaly and acts as a solution to overcome the dis
... Show MoreBackground: A Catheter-associated with candidiasis infection is the most common nosocomial infection and the objective of this work is to isolate and identify Candida species from catheterized patients by ordinary culture and PCR.Objective:To study the isolation and identification of Candida species from catheterized patients by culture media and polymerase chain reaction(PCR).Methods: One hundred and thirty five Candida species isolates were obtained from urine culture of catheterized specimens from male and female patients , During the period between October 2011 to April 2012 , attending AL-Ramadi general teaching Hospital. A quantitative urine culture for isolation and identification of Candida species was. The isolation of Candida s
... Show MoreIn this study, an efficient compression system is introduced, it is based on using wavelet transform and two types of 3Dimension (3D) surface representations (i.e., Cubic Bezier Interpolation (CBI)) and 1 st order polynomial approximation. Each one is applied on different scales of the image; CBI is applied on the wide area of the image in order to prune the image components that show large scale variation, while the 1 st order polynomial is applied on the small area of residue component (i.e., after subtracting the cubic Bezier from the image) in order to prune the local smoothing components and getting better compression gain. Then, the produced cubic Bezier surface is subtracted from the image signal to get the residue component. Then, t
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