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Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
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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.

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Publication Date
Tue Oct 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Performance Enhancement of Face Recognition under High-Density Noise Using PCA and De-Noising Technique
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       There are many techniques for face recognition which compare the desired face image with a set of faces images stored in a database. Most of these techniques fail if faces images are exposed to high-density noise. Therefore, it is necessary to find a robust method to recognize the corrupted face image with a high density noise. In this work, face recognition algorithm was suggested by using the combination of de-noising filter and PCA. Many studies have shown that PCA has ability to solve the problem of noisy images and dimensionality reduction. However, in cases where faces images are exposed to high noise, the work of PCA in removing noise is useless, therefore adding a strong filter will help to im

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Focus groups strategy and its impact on the achievement of primary school students in art education
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Art education is one among the fundamental subjects for elementary school students, because it contributes to assembling learners’ personalities and developing their technical skills. For this reason, this research comes, which aims to understand the effect of the task groups’ strategy in developing the performance of elementary school students in art education. to realize the goal of the research, the researcher put the subsequent hypotheses:
-There is not any statistically significant difference at the amount (5%) between the typical many students between the experimental group that studied consistent with the strategy of task groups and therefore the control group that studied in keeping with the same old method that they obt

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The political and economic repercussions of the Chinese Marshall Plan on the Arab world
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China is moving towards building the largest economic power in the world, so what does this mean economically and politically for Europe, America, the Middle East and the Arab world? This project is called the expansionist Chinese Marshall Plan which is a revival of the old Silk Road in a new way. It represents the aspirations of the Chinese people and their president, Xi Jinping, to build a transport route from Asia to Europe and a railway plan to transport goods. The purpose of this is to develop the economic growth model, expand into new markets, promote the Chinese currency, and expand economic and political influence in the areas covered by the Chinese initiative. Equal opportunities in distributing investments to these countries, a

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Publication Date
Sun Mar 31 2024
Journal Name
Iraqi Journal Of Political Science
Terrorist organizations employ technological development to threaten international security and stability
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Technological development intersects with terrorism to a large extent, beyond the use of the Internet and social media, in order to spread ideas, obtain support and financing, and recruit new elements, to the area of tactics and techniques of terrorist attacks, and everything related to the arsenal of terrorist weapons in the present and future, while technology offers many benefits. In various fields, and contribute to achieving multiple gains for humanity, they provide extremist and terrorist organizations and elements with a set of weapons and means through which they attempt to bypass monitoring and control efforts and the restrictions imposed on the use of weapons. They also help in planning and implementing their terrorist operations,

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Dry Canal in Iraq and Mutual Growth in International Economic Environment
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In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
A novel finding of il-9 genetic polymorphism (rs17317275) and serum level in rheumatoid arthritis patients infected with CMV
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RA is a complex chronic disease, primarily affects the lining of the synovial joints and can cause progressive disability, premature death, and socioeconomic burdens. The clinical manifestations of symmetrical joint involvement include arthralgia, swelling, redness, and even limiting the range of motion. The pathogenesis is not known therefore the study included Rheumatoid arthritis (RA) is one of systemic inflammatory diseases that characterized by a progressive disabling course. The study included patients suffering from RA and as healthy controls. immunological and genetic factor were evaluated in each subject by using serum level of cytokine and genetic factor. The etiopathology of the disease is not well known for this reason the study

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Scopus (3)
Scopus
Publication Date
Sat Mar 04 2017
Journal Name
Baghdad Science Journal
Measurement and purification of Alanine aminotransferase (ALT) enzyme activity in patients with celiac disease
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Celiac disease (CD) is the most common genetically - based disease in correlation with food intolerance. The aim of this study is to measure the activity of ALT enzyme and purify enzyme from sera women with celiac disease. Alanine aminotransferase (ALT) activity has been assayed in (30) women serum samples with celiac disease, age range between (20-40) year and (30) serum of healthy women as control group, age range between (22-38) year. In the present study, the mean value of ALT activity was significantly higher in patients with celiac disease than healthy group (p<0.01). The ALT enzyme was partial purified from sera women with celiac disease by dialysis, gel filtration using Sephadex G- 50 and ion exchange chromatography using DEAE- cell

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Scopus (5)
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Publication Date
Mon Aug 22 2022
Journal Name
Biochemical And Cellular Archives
Measurement of inflammation and oxidative stress biomarkers induced by cigarette smoke among Iraqi smokers.
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To determine the association between cigarette smoking and oxidative stress, a study was conducted in the period from January 2020 to April 2021, at College of Medicine, Al-Nahrain University, Baghdad, Iraq. The Enzyme-linked immunosorbent assay (ELISA) technique was utilized for measurement the antioxidant enzymes including: Glutathione superoxide (GPX) and catalase (CAT) and the biomarker of lipid peroxidation Malondialdehyde (MDA). Also, the gene expression of Nrf2 and HO-1were determined by using RT-PCR technique. The results indicate lower level of both GPX and CAT (p ≤ 0.001) in smokers compared with non-smokers. While the result of MDA indicate higher level in smokers (p≤0.001) compared with nonsmokers. The Nrf2 and HO-1 gene exp

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Measurement and purification of Alanine aminotransferase (ALT) enzyme activity in patients with celiac disease
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Celiac disease (CD) is the most common genetically - based disease in correlation with food intolerance. The aim of this study is to measure the activity of ALT enzyme and purify enzyme from sera women with celiac disease. Alanine aminotransferase (ALT) activity has been assayed in (30) women serum samples with celiac disease, age range between (20-40) year and (30) serum of healthy women as control group, age range between (22-38) year. In the present study, the mean value of ALT activity was significantly higher in patients with celiac disease than healthy group (p<0.01). The ALT enzyme was partial purified from sera women with celiac disease by dialysis, gel filtration using Sephadex G- 50 and ion exchange chr

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Scopus (5)
Scopus Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Work pressure of the administrative and academic members of Biskra University, its sources and its relation to some personal and functional variables
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  The study aimed to highlight the reality of the functional pressures with its dimensions (role ambiguity, role conflict, role burden, glass ceiling, and discrimination in composition). The researchers also relied on the questionnaire as a essential tool for data collection. The field study was conducted at the University of Mohammed Khiedr - Biskra -, the study was conducted on the basis of the total survey, which included all the workers of the 6 faculties of Biskra University (523 female employees).

     After the analyzing of the data using the version 21 of the statistical program Spss, The study reached a number of results, the most of them is the low level of the functiona

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