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.
The virulent genes are the key players in the ability of the bacterium to cause disease. The products of such genes that facilitate the successful colonization and survival of the bacterium in or cause damage to the host are pathogenicity determinants. This study aimed to investigate the prevalence of virulence factors (esp, agg, gelE, CylA) in E. faecalis isolated from diverse human clinical collected in Iraqi patient , as well as to assess their ability to form biofilm and to determine their haemolytic and gelatinase activities. Thirty-two isolates of bacteria Enterococcus faecalis were obtained, including 15 isolates (46.87%) of the urine, 6 isolates (18.75%) for each of the stool and uterine secretions, and 5 isolates (15.62%) of the wo
... Show MoreThe electrical resistivity method is one of the geophysical methods for detecting weak subsurface zone. The 2D resistivity data were used to compare three electrode configurations, Wenner, Dipole-dipole, and Schlumberger, to detect weak subsurface zones along a profile south of Baghdad near the Bismayah pumping station. The results show many zones of low resistivity that may be weak zones. A dipole-dipole array is a large number of measurements and is more sensitive than others. The Wenner-Schlumberger array has a depth also higher than other arrays. Wenner array has higher signal strength than other arrays. Because it is more sensitive to horizontal and vertical structures, the dipole-dipole array is the optimum for mapping sub
... Show MoreRelease of industrial effluents comprising dyes in water bodies is one of the foremost causes of water pollution. Therefore, the proper and proficient treatment of these dyes contaminated left-over material before their release is crucial. Herein, an eco-friendly biological macromolecule Gum-Acacia (GA) integrated Fe3O4 nanoparticles composite hydrogel was manufactured via co-precipitation technique for effective adsorption of Congo red (CR) dye existing in water bodies. The as-prepared magnetic GA/Fe3O4 composite hydrogel was characterized by FTIR, XRD, EDX, VSM, SEM, and BET techniques. These studies discovered the fruitful fabrication of biodegradable magnetic GA/Fe3O4 composite hydrogel possessing porous structure with large surface are
... Show MoreInhalation of Staphylococcal Enterotoxin B (SEB) is known to induce acute lung injury (ALI) and studies from our laboratory have shown that THC, a psychoactive ingredient found in Cannabis sativa, can attenuate the ALI. In the current study, we investigated the role played by lung microbiota in ALI with or without THC treatment. A dual-dose of SEB was given to C3H/HeJ mice, which were then treated either with vehicle or THC. SEB-administration caused ALI and 100% mortality while all THC-treated mice survived and suppressed the inflammation in the lungs. Furthermore, lung microbiota was collected and 16S rRNA sequencing was performed. The data were analyzed to determine the alpha and b
Experimental programs based test results has been used as a means to find out the response of individual elements of structure. In the present study involves investigated behavior of five reinforced concrete deep beams of dimension (length 1200 x height 300 x width150mm) under two points concentrated load with shear span to depth ratio of (1.52), four of these beams with hallow core and
retrofit with carbon fiber reinforced polymer CFRP (with single or double or sides Strips). Two shapes of hallow are investigated (circle and square section) to evaluated the response of beams in case experimental behavior. Test on simply supported beam was performed in the laboratory & loaddeflection, strain of concrete data and crack pattern of
Background: Anastomosis may be done with the help of stapling devices, by using double layered suturing technique or by a single layer technique.
Patients and methods: A prospective study conducted in Baghdad Teaching Hospital, Iraq. A total of sixty- four patients were included in this study. They were divided into two groups; group A, 28 patients, single layer seromuscular continuous anastomosis was done and group B, 36 patients underwent conventional double layered anastomosis.Objective: The aim of the study is to prove that a single layer continuous technique can be constructed in a significantly less time with similar rate of complications compared with two layers technique
The purpose of this paper is to find the best multiplier approximation of unbounded functions in –space by using some discrete linear positive operators. Also we will estimate the degree of the best multiplier approximation in term of modulus of continuity and the averaged modulus.
The aim of this study is to describe the leech species that are used in some of the alternative medicine clinics in Baghdad Province based on morphometric measurements and colouring pattern of the body. A collection of twenty leeches was provided from some clinics. All specimens were identified and described based on standard available keys. The morphometric characteristics and colouring patterns were recorded and the indicated that these leeches were Hirudo orientalis Utevsky & Trontelj, 2005 and H. verbana Carena, 1820.
Background: Nutrition can affect the development and integrity of the oral cavity as well as the progression of oral diseases such as dental caries which was the most predominant and wide spread not life threatening human diseases especially in developing countries as in Iraq. This study was conducted to assess the occurrence, prevalence and severity of dental caries condition and their relations to nutritional status among intermediate schools females in Al-Najaf city in Iraq. Materials and methods: This study was conducted among intermediate schools females aged 13, 14 and15 years old and the total sample consisted of 754 students. The assessment of nutritional status was performed using body mass index (BMI) following Centers for Diseas
... Show MoreA total of 30 specimens of house sparrow Passer domesticus biblicus Hartert, 1904 (15 females and 15 males) were collected from gardens of some houses in Baghdad city; all birds were dissected to identify the parasites in vesicle, gizzard, intestine, gall bladder and caecum. One species of trematodes Brachydistomum microscelis (Yamaguti, 1933) was found in the gall bladder and two species of cestodes Anonchotaenia globata (von Linstow, 1879) and Raillietina tetragona (Molin, 1858) were found in the small intestine of house sparrow. Morphologic and morphometric measurements were considered.
The genus Brachydistomum Travassos, 1944 is being recorded for the first time in Iraq in the gall bladder of house sparr
... Show More