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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
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis, Characterization and Biological Evaluation of New Dithiocarbamate Ligand and Its Complexes with some Metal Ions
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New bidentate dithiocarbamate ligand (NaL) namely [Sodium-2-(((3-methyl -4- “(2,2,2-tri fluoro ethoxy) pyridin-2”-yl) methyl) sulfinyl)-1H-benzoimidazole -1-carbodithioate] was prepared. This free ligand was synthesized from the reaction of a (RS)-2-([3-methyl -4-(2,2,2-tri fluoroethoxy) pyridin-2-yl] methyl sulfinyl)-1H benzoimidazole, CS2 and NaOH in methanol as solvent. From reaction of dithiocarbamate salt (NaL) with metal ions (M); Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Pd(II)”, have obtained the DTC complexes at general molecular formula [M(L)2(H2O)2] and [Pd(L)2]. To characterize the ligand and its complexes, used different analyses methods such FTIR, UV-Vis, elemental microanalysis, atomic absoreption, magnetic susceptibil

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Publication Date
Mon Jan 01 2018
Journal Name
Asian Journal Of Chemistry
Preparation, Characterization and Biological Activity of New Tridentate Imine-Oxime Ligand (H2L) and Its Metal Complexes
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Publication Date
Sat Aug 01 2020
Journal Name
Nanotechnology For Environmental Engineering
Synthesis of Ni@γ-Al2O3@PID\SiW recyclable nanocatalyst and its catalytic reduction and antibacterial activities
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Publication Date
Sun Oct 03 2021
Journal Name
Rudn Journal Of Language Studies, Semiotics And Semantics
Motivation of Word Formation in Russian and Arabic Languages and its Role in Achieving Translation Equivalence
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The article is devoted to the issue of word-formation motivation, which does not lose its relevance and plays a role not only in disclosing formal-semantic relations between words of one language and has not only theoretical, but also applied significance. The authors consider word-formation motivation consistently in its varieties in a comparative way on the materials of so different languages as Russian and Arabic and approach the mechanism of achieving semantic equivalence of translation. To the greatest extent, word-formation activity today, due to objective reasons, affects some special branch (technical, medical, etc.) vocabulary, which is increasing from year to year in national dictionaries. This extensive material, selected

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Publication Date
Sun Jan 19 2020
Journal Name
Biochemical And Cellular Archives
Isolation and characterization of phosphate solubilizing Pseudomonas species and assess its efficacy as plant growth promoter
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Publication Date
Thu Oct 03 2024
Journal Name
Applied Organometallic Chemistry
Synthesis, Characterization, Molecular Docking, Cytotoxicity, and Antimicrobial Activity of Schiff Base Ligand and Its Metal Complexes
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ABSTRACT<p>A Schiff base ligand (L) was synthesized via condensation of <italic>N</italic>‐(1‐naphthyl)ethylenediamine dihydrochloride with phthalaldehyde. The ligand was characterized by FT‐IR, UV–Vis, <sup>1</sup>H NMR, mass spectrometry, and elemental analysis (C, H, N). Five metal complexes (Co(II), Ni(II), Cu(II), Zn(II), and Cd(II)) were prepared with the ligand in a 1:1 (M:L) ratio using an aqueous ethanol solution. The complexes were characterized by FT‐IR, UV–Vis, mass spectrometry, and elemental analysis (C, H, N). Additionally, <sup>1</sup>H NMR spectroscopy was employed for Cd(II) complex. Antimicrobial activity of the ligand and its metal complexes against </p> ... Show More
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Publication Date
Mon Jul 01 2019
Journal Name
Opcion
Gender differences in motivation toward learning EFL skills among international students
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This paper aims to examine the effects of the gender differences on learners‟ motivation in learning the four skills of English as a foreign language as well as to identify the proper types of motivation for males and females via a qualitative semi-structured interview. The findings showed that all the males have extrinsic motivation in all four skills. On the other hand, females differ among themselves in their motivation. In conclusion, it is also the teachers‟ responsibility to guide and direct their learners to achieve better outcomes in learning the four EFL skills.

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact Of Knowledge Innovation On Strategic Empowerment (Comparative Field Research)
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The Innovation Of Knowledge Is An Important And A Key Element In The Progress And Business Excellence Organizations, Therefore Requires Several Elements To Help Create And Implement And Move The Innovation Process Of Knowledge, Including The Strategic Empowerment Associated With The Element Of The Process Of Strategic Momentum Engine Driven Wheel Continuous Dynamic Innovation, And Focused Research Problem By Measuring The Availability Of Strategic Empowerment When Individuals From By Senior Departments And Ways To Help Organizations To Provide Empowerment Commensurate With The Requirements Of Achieving The Goals Of Time And Place Appropriate For The Individual, And The Importance Of Research Stems From The Importance Of The Varia

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Publication Date
Tue Jul 01 2008
Journal Name
Journal Of Educational And Psychological Researches
Synthesis of 1,3 – Diazepine -4-7 diones Analogue to valium which is used for the control of anxiety, tension states and an antidepressant
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Oxazepine [1] is non – nomologous seven –member ring  that contain two netroatoms (oxygen and nitrogen ). Meanwhile diazepine [2] contains to nitrogen atoms in seven – member  ring.

       
     
   
 

 

 

 

 

 

 

Diazepam (valium) [3] is used to relive anxiety tension associated with anxiety disorder and muscle spasms (1, 2, 3

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Formal Formation and its Semantic Projections in the Design Interior Spaces of the Daily newspapers Buildings: آراء عبد الكريم حسين
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The research deals with the topic of (formal formation and its semantic projections in the design interior spaces of daily newspapers buildings) including the research problem summarized by the following question: (does the formal formation do a semantic role in the design of the interior spaces?). The research objective has been evident in discovering strong and weak points in the formal formations and their semantic projections in the design of the interior spaces for the daily newspapers buildings, reaching at the best design foundations, and shedding light on the cognitive and scientific importance of the research, and the objective, temporal and spatial limits in addition to identifying the terms. The theoretical framework includes

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