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.
Composite materials are widely used in the engineered assets as aerospace structures, marine and air navigation owing to their high strength/weight ratios. Detection and identification of damage in the composite structures are considered as an important part of monitoring and repairing of structural systems during the service to avoid instantaneous failure. Effective cost and reliability are essential during the process of detecting. The Lamb wave method is an effective and sensitive technique to tiny damage and can be applied for structural health monitoring using low energy sensors; it can provide good information about the condition of the structure during its operation by analyzing the propagation of the wave in the
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Background: Rheumatoid arthritis is a chronic destructive inflammatory disease associated with destruction of joint connective tissues and bones, affecting 0.5%–1% of the population worldwide reporting higher prevalence of periodontitis among rheumatoid arthritis patients. The purpose of this study is to estimate level of salivary C-reactive protein in relation to the occurrence and severity of the periodontal disease and other oral parameters among group of patients with rheumatoid arthritis Material and methods: Fifty women patients with rheumatoid arthritis; twenty five on Methotrexate treatment and twenty five on combination treatment of Methotrexate and Etanercept selected as study groups with an age range (30-40) years old and
... Show MoreMolar conductivity of ascorbic acid (AA) with some α–amino acids (glycine (Gly), methionine (Met), cysteine (Cys) and tryptophan (Trp)) in aqueous solution was measured at range temperatures from 298 K to 313 K. Λo. The limiting molar conductivity, KA, the association constant was calculated using the Shedlovsky method, and R, the association distance calculated by Stokes–Einstein equation. The thermodynamic parameters (The heat of association ΔHo, the change in Gibbs free energy ΔGo, the change of entropy ΔSo), and (ΔES), the activation e
... Show MoreUniversity campuses in Iraq are substantial energy consumers, with consumption increasing significantly during periods of high temperatures, underscoring the necessity to enhance their energy performance. Energy simulation tools offer valuable insights into evaluating and improving the energy efficiency of buildings. This study focuses on simulating passive architectural design for three selected buildings at Al-Khwarizmi College of Engineering (AKCOE) to examine the effectiveness of their cooling systems. DesignBuilder software was employed, and climatic data for a year in Baghdad was collected to assess the influence of passive architectural strategies on the thermal performance of the targeted buildings. The simulations revealed that the
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Rosemary is a well-known aromatic and medicinal plant used to treat various ailments. This study evaluated Rosmarinus officinalis essential oil for its phytochemical and antibacterial properties. The essential oil was analysed by using a gas chromatography-mass Spectrometry (GC-MS) that revealed the common chemicals containing verbenone 36.20% and 1,8-cineol (Eucalyptol) 12.14%. Extracted essential oils were tested for antibacterial activity against vancomycin intermediate Staphylococcus aureus (VISA), a strain of bacteria obtained locally from bacteremia patients. Three isolates were found to be VISA positive using the E-test (strips) and the population analysis profile method (PAP). VISA showed lower resist
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Background: Nurses experience increasing demands in the workplace and have limited support in their occupation to help them lowering the level of stress, and one of the observable severities of stress among nurses in intensive care units are the social Stressors. So the study was aimed to assess the social stressors and the severity of stress among nurses in cardiac surgical intensive care units.
Objectives: The study aimed to assess the level and sources of social job stress related to the social relationship experienced by nurses, who were working in intensive care units and to find out the relationship between social stressors and some variables such as age, gender, educational level, marital status, Years of experience in cardiac
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The purpose of this study was to measure serum levels of insulin-like growth factor-binding protein (IGFBP7), Insulin-like Growth Factor 1 (IGF-1), Growth Hormone (GH), Interleukin 6 (IL-6) and insulin in acromegaly patients and healthy controls. The acromegaly group had 60 patients, while the population group had 30 people who had never had acromegaly before. The concentration of IGFBP7, IGF-1, GH, IL-6, and insulin were determined. The results of the present study indicate that IGFBP7 level in the acromegaly group was significantly lower (1.690.07 ng/mL vs. 2.740.12 ng/mL, respectively, p = 0.001). IGF-1, GH, IL-6, and insulin concentrations were also significantly higher in acromegaly patients. The diagnostic accuracy (2.194) was exce
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In this research, the kinetic studies of four isoenzymes of Asprtate aminotransferase, which partially purified from the urine of chronic renal failure patients were carried out .The four isoenzymes were obeyed Michaelis-Menton's equation and the optimum concentration of their substrate (Aspartic acid) was (166.5x10-3) mole/liter,and their Km values were determined. Four isoenzymesI,II,III,IV have shown an optimum pH at 7.4.The four isoenzymes obeyed Arrhenius equation up to 37º C and their Ea and Q10 constants were determined .
Ethinylestradiol is widely used in oral contraceptive formulations and also for the treatment of various sexual and metabolic disorders. It is not only a genotoxic agent but also a tumor initiating agent. In the present study, the modulatory effect of aqueous extract of date pits was evaluated against the genotoxic effect induced by ethinylestradiol on human lymphocytes using chromosomal aberrations (CA), blast index (BI), mitotic index (MI), sister chromatid exchanges (SCE) and replication index (RI) as parameters. The date pits extract was evaluated at 1.075x10-4, 2.125x10-4, 3.15x10-4 and 4.17x10-4 g/ml along with 10 μM of ethinylestradiol in culture medium. The results showed a significant dose-dependent decrease in the frequency of
... Show MoreBackground:Amino acid disorders are a major group of inborn error metabolism (IEM) with variable clinical presentation; its diagnosis constitutes a real challenge in a community with high consanguinity rate and no systematic newborn screening.
Objectives: to provide data about amino acid disorders detected in high-risk Iraqi children by using quantitative amino acid fluorescent high performance liquid chromatography (HPLC) analysis.
Type of the study: Cross-sectional study.
Methods: a descriptive cross sectional study from 1st February to 1st December 2014, at Neurological ward and clinic of the Children Welfare teaching Hospital, in Baghdad - Ira
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