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.
This study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample me
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Background: Prolonged infections caused by High-risk HPVs have the potential to cause cancer in the regions of the body where they infect cells, including the cervix or the oropharynx, which refers to the rear part of the throat. Aims: To detection of Human Papillomavirus (HPV) -IgM , IL-10 and TNF among Iraqi women Methods: A total of 89 blood sample were collected from females with various cervical lesions and 40 blood samples were collected from apparently healthy along with a control group of 40 healthy females. The presence of Human Papillomavirus (HPV) -IgM, IL-10 and TNF in the collected samples was assessed using the ELISA technique. Results: The positivity rate of HPV IgM was 13.5%. This positivity was higher among individuals age
... Show MoreLaboratory studies were conducted at the biological control unit, college of Agriculture, University of Baghdad to evaluate some biological aspects of the predator Chilocorus bipustulatus (Coleoptera: Coccinellidae), which is considered one of the most important predators on many insect pests, especially the scale insect, Parlatoria blanchardi, (Homoptera: Diaspididae) on date palms. The results showed that biological parameters of the predator were varied according to different degree of temperature. Egg incubation period was significantly different and reached to 7.5 and 5.44 day at 25 and 30°C respectively, Fertility was the same 100% at both temperature degrees. Larval growth periods were 17.41 and 16.12 day as well as the mortality
... Show MoreVapor-liquid equilibrium data are presented for the binary systems n-hexane - 1-propanol, benzene - 1-propanol and n-hexane – benzene at 760 mm of mercury pressure. In addition ternary data are presented at selected compositions with respect to the 1-propanol in the 1-propanol, benzene, n-hexane system at 760 mmHg. The results indicate the relative volatility of n-hexane relative to benzene increases appreciably with addition of 1-propanol.
Ceramic art associated with urban growth in the cities, it overlapped with architectural construction, the increasing of population, urban growth, knowledge, and civilization was considered ceramic arts as an important aesthetically architecturally complement in the cities, including those in the squares and architectural institutions in the city of Baghdad .the title (Ceramic Art and Urban Planning in the City of Baghdad) the problem was its wonders : 1- Does ceramic monuments suited their locations in the city of Baghdad with the architectural planning urban of the city.2- Does the recipient interacted with these monuments and the reasons of their existence. Then the aim: knowing the relationship of the ceramic monuments with the urban
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The effect of Low-Level Laser (LLL) provided by green semiconductor laser with an emission wavelength of 532 nm on of human blood of people with brain and prostate cancer has been investigated. The effect of LLL on white blood cell (WBC), NEUT, LYMPH and MONO have been considered. Platelet count (PLT) has also been considered in this work. 2 ml of blood sample were irradiating by a green laser of the dose of 4.8 J/cm2. The results suggest a potential effect of LLL on WBC, PLT, NEUT, LYMPH, and MONO of people with brain and prostate cancer Key words: white blood cell , platelet , low-level laser therapy
The UV−VIS absorption spectroscopy technique was used to study the formation of a new complex of charge transfer (CT) between bioactive organic molecules as (Nystatin) containing both a π-electrons from a conjugated system and lone-pair of electrons (amine) with Tetrachloro-1,4 benzoquinone (TCBQ) as a π-acceptor in which the transferred electron goes into its vacant anti-bonding molecular orbitals. The Tyrian purple-colored complex formed was quantitatively measured at 544 nm. This complex shows obeying Beer's law within the concentration range of (10-90) μg.ml-1The stoichiometry of the formed complex between the (Nys.) and (TCBQ) was found 1:2 as evaluated by continuous variation (Job's method) and mole ratio method The value of mola
... Show MoreThe current study was conducted for studying the impact of cold plasma on the expression level of three genes that participate in the biosynthesis of the phenylpropanoid pathway in Ocimum basilicum. These studied genes were cinnamate 4-hydroxylase (c4h), 4-coumarate CoA ligase (4cl), and eugenol O-methyl transferase (eomt). Also, the cold plasma impact was studied on the essential oil components and their relation with the gene expression level. The results demonstrated that cold plasma seeds germination of the treated groups 2 (initially for 3 minutes and 3 minutes after 7 days) ,and group 3(initially for 5 minutes and 3 minutes after 7 days) were faster than the control group. Also, the height average of the mature plants of
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The pure and Sb doped GeSe thin films have been prepared by thermal flash evaporation technique. Both the structural and optical measurement were carried out for as deposited and annealed films at different annealing temperatures.XRD spectra revealed that the all films have one significant broad amorphous peak except for pure GeSe thin film which annealed at 573 K, it has sharp peak belong to orthorhombic structure nearly at 2θ=33o . The results of the optical studies showed that the optical transition is direct and indirect allowed. The energy gap in general increased with increasing annealing temperature and decreased with increase the ratio of Sb dopant. The optical parameters such as refractive index, extinction coefficient and r
... Show MoreThis study was conducted in Animal Resources Department , College of Agriculture to estimate the effect of chemical and biological treatments to improve the nutritive value of poor quality roughages ( corn cobs and wild reed ) . The feeds were treated chemically with 4% NaoH solution ,whereas Aspergillus niger was used to ferment corn cobs and wild reed samples . The chemical analysis showed that protein percentages of corn cobs and wild reed was increased significantly (P<0.05) from 6.05% to 10.51% and 17.70% and from 3.10 %to 6.50% and 9.96% for both chemical and biological treatments respectively. The crude fiber percentages decreased significantly (P<0.05) from 29.19% and 26.10% to 23.60% and 20.10% for chemical treatment and was 20
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