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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
Sun Jan 01 2023
Journal Name
Desalination And Water Treatment
Optimization of chemical oxygen demand removal from petroleum refinery wastewater by electrocoagulation using tubular electrochemical reactor with a novel design
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Publication Date
Thu Oct 25 2018
Journal Name
Al-nahrain Journal Of Science
Synthesis of some New 3-Substituted Heterocyclic Compounds Containing Bridgehead Nitrogen from 2-Amino Pyridine with Study Their Biological Activity
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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
Peristaltic Transport of Power-Law Fluid in an Elastic Tapered Tube with Variable Cross-Section Induced by Dilating Peristaltic Wave
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The peristaltic transport of power-law fluid in an elastic tapered tube with variable cross-section induced by dilating peristaltic wave is studied. The exact solution of the expression for axial velocity, radial velocity, stream function, local shear stress, volume of flow rate and pressure gradient are obtained under the assumption of long wavelength and low Reynolds number. The effects of all parameters that appear in the problem are analyzed through graphs. The results showed that the flux is sinusoidal in nature and it is an increasing function with the increase of  whereas it is a decreasing function with the increase of . An opposite behavior for shear strain is noticed compared to pressure gradient.  Finally, trapping p

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Publication Date
Sun Jan 04 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Oral hygiene condition among five years old Kindergarten Children in relation to level of parent education in Baghdad city Iraq
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Background: The level of parent education has an important role in making decision about their children oral hygiene.<br />Material and methods: A cross sectional descriptive study was conducted in Baghdad city, the total sample include 569 preschool children (318 males and 251females) aged 5-years, they were randomly selected from different kindergartens. For measuring oral cleanliness gingival condition and dental stain, Plaque index by Silness and Lِe gingival index by Lِe and Silness and stain index by Leung were used respectively.<br />Results: Results showed that the mean plaque index was (0.68 ± 0.018) results reveal a high prevalence of gingival inflammation (77%)with mild type was found to be the predominant, as m

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Seroprevalence of Hepatitis Bs antigen among pregnant women visiting primary health care centers in Baghdad Al-Jadeda sector in Baghdad.
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Background: Hepatitis B is a potentially life-threatening liver infection which is caused by the hepatitis B virus. Universal testing of hepatitis B virus of pregnant women already occurs in many parts of the world, but still suboptimal in resource-limited settings.
Objectives: To find the seroprevalence of hepatitis B s antigen in pregnant women visiting primary health care centers in Baghdad Al-Jadeda health sector that belongs to Baghdad Al-Rusafa health directorate and to determine the effect of some social and obstetrical factors in the infected women.
Patients and Methods: A retrospective cross-sectional study carried on 6975 records of pregnant women visited primary health care centers from 1st of January 2016 to 30th of Jun

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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Multiple Mixing Ratios of Gamma Rays Reaction 32 70 70 33 ( , ) Ge p n As γ Using a2-ratio Method.
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 The δ-mixing of γ-transitions in 70As populated in the 32 70 70 33 ( , ) Ge p n As γ
 reaction is
calculated in the present work by using the a2-ratio methods.    In one work we applied this method for two cases,   the first one is for pure transition and the sacend one is for non pure transition, We take into account the experimental a2-coefficient for previous works and δ -values for one transition only.The results obtained are, in general, in a good agreement within associated errors, with those reported previously , the discrepancies that occur are due to inaccuracies existing in the experimental data of the previous works.   
 

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival microleakage of composite restorations with different bonding protocol in class II cavity treated with chlorhexidine (an in-vitro study)
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ABSTRACT Background: One of the challenges to use chlorhexidine is its effect on the amount of microleakage after restoration; however, use of the materials with antibacterial properties after tooth preparation and before restoration has been widespread. The objective of this, in-vitro, study was to evaluate the influence of consepsis (chlorhexidine gloconate disinfectant) application on microleakage in class II cavities restored with light cured composite using universal adhesive system; etch and rinse technique –self etch technique. Materials and Methods: Forty class II cavities were prepared on mesial and distal surfaces of 20 non-carious mandibular third molars. The cavities were divided into four groups; (n =10 for each group).

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Estimation of urban land price within holly cities by using integrated GIS-regression models: case study Al-Kufa city- Iraq
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        Urban land price is the primary indicator of land development in urban areas. Land prices in holly cities have rapidly increased due to tourism and religious activities. Public agencies are usually facing challenges in managing land prices in religious areas. Therefore, they require developed models or tools to understand land prices within religious cities. Predicting land prices can efficiently retain future management and develop urban lands within religious cities. This study proposed a new methodology to predict urban land prices within holy cities. The methodology is based on two models, Linear Regression (LR) and Support Vector Regression (SVR), and nine variables (land price, land area,

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Publication Date
Wed Jan 01 2014
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays Reaction 32 70 70 33 Ge p n As (, ) γ Using a2-ratio Method.
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The δ-mixing of γ-transitions in 70As populated in the 32 70 70 33 Ge p n As (, ) γ reaction is calculated in the present work by using the a2-ratio methods. In one work we applied this method for two cases, the first one is for pure transition and the sacend one is for non pure transition, We take into account the experimental a2-coefficient for previous works and δ -values for one transition only.The results obtained are, in general, in a good agreement within associated errors, with those reported previously , the discrepancies that occur are due to inaccuracies existing in the experimental data of the previous works.

Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Degradation of Brilliant Green by Using a bentonite Clay- Based Fe Nano Composite Film as a Heterogeneous Photo- Fenton Catalyst.
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This paper aims to study the chemical degradation of Brilliant Green in water via photo-Fenton (H2O2/Fe2+/UV) and Fenton (H2O2/Fe2+) reaction. Fe- B nano particles are applied as incrustation in the inner wall surface of reactor. The data form X- Ray diffraction (XRD) analysis that Fe- B nanocomposite catalyst consist mainly of SiO2 (quartz) and Fe2O3 (hematite) crystallites. B.G dye degradation is estimated to discover the catalytic action of Fe- B synthesized surface in the presence of UVC light and hydrogen peroxide. B.G dye solution with 10 ppm primary concentration is reduced by 99.9% under the later parameter 2ml H2O2, pH= 7, temperature =25°C within 10 min. It is clear that pH of the solution affects the photo- catalytic degradation

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