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.
Abstract A description study was carried through out the present study aimed to assess health education provided by nurses to patient with gall stone "obstructive jaundice". The study was conducted at 4 teaching hospital, Baghdad teaching hospital, Al-Karama teaching hospital, Al-Yarmook teaching hospital, Al-Kendy teaching hospital where choloecystectomy was performed, in the period from first of June 2004 to end of July 2004. Data were collected through the use of questionnaire an interview from which was developed for the purpose of the present study. A non-probability (purposive) sample which was consist
In the present work, the behavior of thick-walled cylinder of elasto-plastic material (polymeric material) has been studied analytically. The study is based on modified Von-Mises yield criterion (for non metallic material). The equations of stress distribution are obtained for the cylinder under general cases of elastic expansion, plastic initiation and elastic-plastic expansion.
A computer program is developed for evaluating the stress distribution. The solution is carried out for worst boundary conditions when the cylinder is subjected to the combination of pressure load, inertia load, and temperature gradient.
The results are presente
... Show MoreDue to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we have consideredwaste as an alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a
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The research addressed the ecological impact of the industrial product as one of the basic aesthetic elements in urban design. The research discussed the nature of the overall ecosystems of the industrial product in urban spaces, and the type of impact they have on each other. The discussion of impacts started from the identification of cognitive and non-cognitive viewpoints in the vision of ecological aesthetics, passing through the inputs of cognitive systems that see that the ecosystem made of the urban space with the existence of the industrial product as one of its constituents, are in fact systems based on functional symmetry between urban space design and the design of the industrial prod
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The deposition method of perovskite solar cell layers significantly impacts device functionality and the achievement of industrial goals. Aluminum (Al) nanoparticles with rutile titanium oxide (TiO2) nanoparticle thin films are fabricated on Fluorine Tin Oxide (FTO) glass substrates by nanosecond pulsed fiber laser deposition (PLD) to be used as a plasmonic electron transport layer (ETL) in perovskite solar cell (PSC). The effect of various pulsed fiber laser parameters on the structural, optical, and surface morphology on Al/TiO2 films is extensively examined utilizing a variety of measurement techniques; X-ray diffraction (XRD), Ultraviolet–visible (UV–Vis) spectroscopy, Field emission scanning electron microscopy (FE-SEM) and Atomic
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Background:Periodontal diseases are infectious diseases in which periodontalpathogens trigger chronic inflammatory and immune responses. Interleukine-6 is a multifunctional cytokine playing a central role in inflammation and tissue injury.The aim of the study IS to determine the level of Interleukin-6(IL-6) in saliva of patients with chronic periodontitis compared to healthy subjects. Materials and Methods:The total subjects of the present study is 60, divided into 3 groups; 20 patients with chronic periodontitis with pocket depth(PD ≥4 mm)(group I), 20 patients with pocket depth(PD <4 mm) with clinical attachment loss (group II), and 20 healthy controls with pocket probing depth (PPD ≤ 3 mm) without clinical attachment loss (g
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