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.
In this study, the quality assurance of the linear accelerator available at the Baghdad Center for Radiation Therapy and Nuclear Medicine was verified using Star Track and Perspex. The study was established from August to December 2018. This study showed that there was an acceptable variation in the dose output of the linear accelerator. This variation was ±2% and it was within the permissible range according to the recommendations of the manufacturer of the accelerator (Elkta).
Background: The antimicrobial resistance is one of the most serious and expanding health problems world -wide in the last decades. The esbl escherichia coli. (extended – spectrum beta-lactamase e.coli) represents an important aspect of it .Objectives: To get an overview on the esbl e.coli prevalence profile in general. Also to assess the antibiotic sensitivity of esbl e. coli trying to specify the most effective antibiotics in combating this micro-organism.Methods: this study tries to focus on this problem in Iraq which through a prospective study approach by taking 35 clinical samples from various sources (urine, blood, abscess, eye ,vagina ,stool and others),and after confirming the presence of e.coli, the presence of esbl e.coli and
... Show MoreIraqi legislator taxation married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legisla
... Show MoreBackground: The purpose of this study is to evaluate the care of multiple trauma victims with maxillofacial injuries in terms of epidemiological distributions, types of injuries, the related different modalities of surgical treatments delivered, and their complications. Materials and Methods: This prospective study was performed on 50 patients with multiple traumas including maxillofacial injuries, caused by different etiological factors, who were brought first to the surgical emergencies department of the Medical City then referred to the Maxillofacial unit in the Specialized Surgeries Hospital, Baghdad, Iraq, during the period from April 2007 to April 2008. Information was documented prospectively from the time of the emergency call to
... Show MoreThis research deals with the motives of the use of Facebook by elderly people and the achieved needs, which leads the researcher to ask an important question: why an old persons use Facebook and are the achieved needs through which they got? The research aims to find out the habits and patterns of using Facebook by old men and stands on the main motives of the elderly in their use of Facebook. It also identifies the most prominent needs that have been made for the elderly as a result of their use of Facebook.
The research is a descriptive one in which the researcher uses survey method to achieve the desired goals. The researcher has chosen a group of old men from Diyala province. The total sample number is about
... Show MoreAbstract
The study aims to find out the impact of expectations and perceptions in determining the position of the customer service quality received by him. Represent the expectations and perceptions customer’s key of service quality determinants. The customer's requirements and needs main pivot, who must be built all events and activities and efforts of service organizations, including the hotel and organizations that operate in an environment known as highly competitive , intensification and complexity of the conditions set by the customer and increasing day after day. The study sample of three Luxury hotels in Kurdistan region of Iraq a model. The use of service quality m
... Show MoreObjective: This study aims to assess the awareness of patients suffering from cardiovascular
diseases.
Methodology: A descriptive design was applied in this study. A purposive sample consisted of
(100) patients with cardiovascular disease in the Mosul's hospitals were interviewed to achieve study
objectives. A questionnaire was used for data collection after tested for validity and reliability by pilot
study.
Results: The study results showed the mean of patients awareness are (1.78) cut point of (3) and
the majority of patients84% were aged more than 50 years or above. Slightly increase proportion of
male more than females. Most of them are married81%, retired, smokers, and a period of developing
the disease a
Regulatory T (Treg) cells are one of the major immunosuppressive cell types in cancer and a potential target for immunotherapy, but targeting tumor-infiltrating (TI) Treg cells has been challenging. Here, using single-cell RNA sequencing of immune cells from renal clear cell carcinoma (ccRCC) patients, we identify two distinct transcriptional fates for TI Treg cells, Fate-1 and Fate-2. The Fate-1 signature is associated with a poorer prognosis in ccRCC and several other solid cancers. CD177, a cell surface protein normally expressed on neutrophil, is specifically expressed on Fate-1 TI Treg cells in several solid cancer types, but not on other TI or peripheral Treg cells. Mechanistically, blocking CD
Abstract The painful history of slavery has profoundly affected the identities and social interactions of Afro-Caribbean migrants, whose descendants continue to contend with prejudice and socio-economic marginalization. Andrea Levy's semi-autobiographical novel, The Long Song (2010), traces the turbulent history of Jamaica in the nineteenth century through the lens of Miss Kitty, a character based on Levy's great-great-great grandmother, who was born a slave on the plantation Amity in Saint Catherine's parish. The narrative blends the historical with the fictional and depicts various environmental contexts, inscribed meanings, and human exchanges, including the prominence of social situations perceived through race and class tensions ironic
... Show MoreThe effect of ozone gas with temperatures 35. 40 and 45 Celsius to control on larval and adult stages of Tribolium castaneum was tested and at time of exposure 1.0, 3.0, 7.0, 9.0, 11.0, 13.0 hours and the level of relative humidity prevailing during the test 45 ± 1%. Results showed significant differences between the exposure times, when the percentage of mortality 100% between larvae (primary, intermediate and advanced) in the treatment effect at a temperature of 35 Celsius with ozone gas at exposure time to 9.0, 11.0, 11.0 hours for the three ages respectively, and adult (male and female) in the same treatment when the three heat degrees had given ratios the total mortality reached 100% of both males at exposure time to 7.0 ,3
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