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 zeolite's textural properties have a significant effect on zeolite's effectiveness in the different industrial processes. This research aimed to study the textual properties of the NaX and FeX zeolites using the nitrogen adsorption-desorption technique at a constant low temperature. According to the International Union of Pure and Applied Chemistry, the adsorption-desorption isotherm showed that the studied materials were mixed kinds I/II isotherms and H3 type hysteresis. The Brunauer-Emmett-Teller isotherm was the best model to describe the nitrogen adsorption-desorption better than the Langmuir and Freundlich isotherms. The obtained adsorption capacity and Brunauer-Emmett-Teller surface area values for NaX were greater than FeX. Ac
... Show More
(3)
Diabetic nephropathy (DN) is the foremost cause of end-stage renal disease. Early detection of DN can spare diabetic patients of severe complications. This study aimed to evaluate the diagnostic value of red cell distribution width (RDW) and neutrophil-lymphocyte ratio (NLR) in the detection of DN in patients with type 2 diabetes mellitus (T2DM). This cross-sectional study included a total of 130 patients with T2DM, already diagnosed with T2DM. The albumin creatinine ratio (ACR) in urine samples was calculated for each patient, according to which patients were divided into two groups: with evidence of DN when ACR ? 30 mg/g, and those with no evidence of DN when ACR < 30 mg/g. According to multivariate analysis, each of disease duration (OR
... Show More
(3)
(2)
Background: Osteoporosis is an extra-articular complication of rheumatoid arthritis that results in increased risk of fractures and associated morbidity, mortality, and healthcare costs. Objective: To evaluate changes in bone mineral density in a sample of rheumatoid arthritis (RA) patients on biological (anti tumor necrosis factor (TNF) alpha) and non-biological agent disease modifying antirheumatic drugs (DMARDs). Patients and Methods: A cross sectional study enrolled 60 RA patients diagnosed by rheumatologist according to the 2010 American College of Rheumatology/European League Against Rheumatism (2010 ACR/EULAR) classification criteria for RA. Thirty patient on biological agent (anti TNF alpha) and 30 patient on non-biological agent (D
... Show More
(1)
(1)
The wild populations of the vinegar fly Drosophila melanogaster Meigen from two regions in Baghdad , Saidiya and Tuwaitha were selected for this study to investigating the frequency of the dominant lethality , this parameter was investigated through fecundity and egg hatchability rate which considered as main indicator for the presence of mutation . The results showed that fecundity rate in Saidiya increased with time , so the lowest rate was 65.5 eggs per female in November and the highest was 87.4 eggs in May , the same results was observed for Tuwaitha except a significantly decrease in fecundity rate that was observed in May which was 42.7 eggs , as well as another significant differences between the two regions was observed in March
... Show More
Background: Change in palatal vault shape and Reinforcement of high impact acrylic denture base resin may in turn affect the dimensional accuracy of acrylic resin and affecting the fitness of the denture.This study evaluated tostudy the effect of fiber reinforcement for high-impact acrylic resin denture base with different palatal vault shapes on adaptation or gap space between the denture base and the stone cast and compare with non-fiber reinforcement and effect of palatal vault shapes on adaptation of non-reinforced and fiber reinforced high impact denture base acrylic resin Material and method: Three different palatal vault shapes were prepared on standard casts using CNC (computer numerical control) machine. 60 samples of heat polymeri
... Show MoreObjective: To determine the effectiveness of the educational program on nursing staffs' knowledge about uses of steroids and their side effects.
Methodology: A pre-experimental study design (one group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from ( 28th May to 10 th June, 2020) on a non-probability (purposive) sample consisting of (30 nurses) working in Oncology unit. A questionnaire was built as a data collection tool and consisted of two parts:
First part: The demographic characteristics of the nursing staff (gender, age, level of education, years of experience in hospital, participation in training courses related to nursing care for a patients undergoing
Background: Change in palatal vault shape and Reinforcement of high impact acrylic denture base resin may in turn affect the dimensional accuracy of acrylic resin and affecting the fitness of the denture. The aim of study is to evaluate the effect of fiber reinforcement for high-impact acrylic resin denture base with different palatal vault shapes on linear dimensional change and effect of palatal vault shapes on linear dimensional changes of non-reinforced and fiber reinforced high impact denture base acrylic resin Material and method: Three different palatal vault shapes were prepared on standard casts using CNC (computer numerical control) machine. 60 samples of heat polymerized high impact acrylic resin maxillary denture base were fabri
... Show MoreBackground: The PMMA polymer denture base materials are low mechanical properties, adaptation of the denture base to underlying tissue is important for retention and stability of denture. The aim of the study was toevaluate the effect of mixtureZrO2-Al2O3 nanoparticles on impact strength, transverse strength, hardness, roughness, denture base adaptation of heat cured acrylic resin denture base material. Materials and methods: One hundred (100) specimens were prepared, the specimens were divided into five groups (20 specimens to each) according to the test type, each group was subdivided in to two subgroups (control and experimental) each subgroup consist of 10 specimens, the experimental group included mixture of 2% (ZrO2-Al2O3ratio2:1) b
... Show More