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.
Chapter-1
Problem of the research:
The studies and researches have noticed the aggravation of violence practice in all educational means using different and innovated styles against children in the school and house in order to upbringing by the parents or the school .
It is a training method for the person to participate in the society and prepare him to be an effective member.
The current research confines the children in age (6-12) years old representing the primary stage who face different kind of violence during the familiar or school education.
The current research aims to:
1 – The kinds of violence which happens to the children in the primary
... Show MoreSelf control is the perception of the individual of his duty at, the capacity of self testing in systematic durations and the ability of individuate to control his behavior, The control will be spontaneous when the individual will have a special ideas about the correct or incorrect behavior and choosing his way according it.
The present study airs at:
1- building and measuring self control and balancing among means among university students according to gender and specialization.
To achieve the above mention aim, the two researchers built a scale of self control depending on some theories and applying it on a sample consists of (400) male and female students in Baghdad university studying in scientific and human fields. The two
A field experiment was conducted at experimental field of Mechanization Agriculture , the College of Agriculture , Abu – Ghraib , University of Baghdad .To measure transmitted vibration to seat tractor during operation tillage , mold board plow with New Holland 66-S- 80 tractor as one machinery unit , Soil was treated at soil constant moisture ( 18 – 20 % ) with two depths of plowing (15 and 20 cm ) and three speed of tractor 2.0 , 3.5, 6.8 km / h . Three main dimensions in seat tractor measurement vertical, longitudinal and lateral acceleration. Split plot design under completes block design with three replicates .
Current search targeted to:
1 - Measurement of double-thinking among university students.
2 - Identify the significant differences in the degrees of double-thinking members of the sample according to the variables of sex (male - female), specialty (I know - a human).
To achieve the objectives of the research chose researcher samples from the community of the first search for statistical analysis, has reached 400 students, and the second sample of the application of the final, has reached (480) students were selected randomly with simple check of equal value, and the researcher building a search tool double think, After the completion of the scale-building measures think
A field experiment was conducted at experimental field of Mechanization Agriculture , the
College of Agriculture , Abu – Ghraib , University of Baghdad .To measure transmitted vibration to
seat tractor during operation tillage , mold board plow with New Holland 66-S- 80 tractor as one
machinery unit , Soil was treated at soil constant moisture ( 18 – 20 % ) with two depths of plowing
(15 and 20 cm ) and three speed of tractor 2.0 , 3.5, 6.8 km / h . Three main dimensions in seat
tractor measurement vertical, longitudinal and lateral acceleration. Split plot design under
completes block design with three replicates
(1)
The IGRF model is the empirical representation of the Earth magnetic field recommended for scientific use by the International Association of Geomagnetism and Aeronomy(IAGA).
Since the Geomagnetic field has the abi lity to change the orientation of satellite, the strength of Geomagnetic field and its horizontal component have been studied.
This paper discusses the phenomenon of the Geomagnetic field intensity and its horizontal component at diferent altitudes and at certain latitudes, the geomagnetic field data is obtained by using IGRF2000 model at Baghdad (44.7 degree East longitude) .
The aim of this study to investigate the microbial load and type of preservative for the types of yogurt available in the Iraqi market to ensure the safety of food provided to the consumer and protect through examining the types of yogurt from harmful bacteria as well as to contain ratios acceptable to yeasts and molds is to find out by comparing models curd careless Iraqi standard quality(ISQ) and see how they conform to these specifications have been collecting 12 brands of yoghurt types it was been (Kala, Activia 1, Activia 2, Mazia, Shelan, Aib, Mersin, Morsi, Al-Safi, Zabady, Zakho, Arbil). Bacteriological tests were conducted on samples of yogurt (total bacterial count, coliform count, counting yeasts and molds). The results showed
... Show MoreMotives for public exposure to specialized sports satellite channels and the gratifications achieved about it - Research presented by (Dr. Dr. Laila Ali Jumaa), Imam Al-Kadhim College (peace be upon him) - Department of Information-2021.
The research aims to know the extent of public exposure to specialized sports satellite channels, and what gratifications are achieved from them, and to reach scientific results that give an accurate description of exposure, motives and gratifications verified by that exposure, and the research objectives are summarized in the following:
- Revealing the habits and patterns of public exposure to specialized sports satelli
The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.
In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th
... Show MoreThis research aims to test the relationship between "relational leadership as an independent variable and organizational energy as a dependent variable. The current research variables are among the recent and important variables for the development of organizations, and for the purpose of explaining the relationship and influence between the variables, a set of goals has been formulated, including providing the interested and scientific and theoretical information explaining the nature of the variables The research, and the extent to which its causes are reflected in the research sample to increase the interest of the research organization’s organization and make it more appropriate to the required performance in light of a cha
... Show More