This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented

It's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe

In this work, we carried out an experimental study of thedusty
plasma by taking the dust material Fe₃O₄ with radius of the any grain
0.1μm - 0.5μm. In experiment we use air in the vacuum chamber
system under different low pressure (0.1-1) Torr. The results
illustrated that the present of dust particles in the air plasma did not
effect on Paschen minimum which is 0.5 without dust and with Fe₃O₄
dusty grains.
The effect of Fe3O4 dust particles on plasma parameters can be
notice in direct current system in glow discharge region. The plasma
parameters which were studied in this work represent plasma
potential, floating potential,electron saturation current, temperatu

The research aims to design an electronic program that allows users to assess the possibility of different practices for projects management professional according to the PMBOK methodology)) and using the requirements Data mentioned in the "knowledge and experience in project management Evaluation guide" issued by the professional Institute of project management According to the results of this program will be electronic The possible classification of project management in terms of both (proficiency_ perform tasks) as less than the desired level or within or above average in terms of best practices, and finally a number of recommendations to overcome the possible shortcomings. The most important is the need to enrich the service

Markov chains are an application of stochastic models in operation research, helping the analysis and optimization of processes with random events and transitions. The method that will be deployed to obtain the transient solution to a Markov chain problem is an important part of this process. The present paper introduces a novel Ordinary Differential Equation (ODE) approach to solve the Markov chain problem. The probability distribution of a continuous-time Markov chain with an infinitesimal generator at a given time is considered, which is a resulting solution of the Chapman-Kolmogorov differential equation. This study presents a one-step second-derivative method with better accuracy in solving the first-order Initial Value Problem

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

The research aims to know the impact of science, technology, engineering, and mathematics education on both creative thinking and mathematical achievement. To achieve it, the two researchers followed the quasi-experimental approach with an experimental design for two groups, one experimental and the other a control. The research sample consisted of (32) female students from the fourth scientific grade in Al-Intisar Preparatory School for Girls/ AlRasafa, First Directorate. The sample was chosen intentionally and was divided into two groups: a control group studying by the traditional method, their number (16), and an experimental group that applied the STEM approach, their number also (16). There was parity between the two research groups i

The present study was conducted to investigate the effect of adding various levels of Optifeed®, VêO® premium and Oleobiotec® to the diets as appetite stimulants in the production Performance of broiler males under heat stress conditions. The experiment was done for 42 days for the period from 30 August 2018 to 11 of October 2018 at the Poultry Research Station of the Livestock Research Department / Agricultural Research Department / Ministry of Agriculture (Baghdad - Abu Ghraib). In this study, 270 - one-day broiler males (Ross 308) were reared with the mean body weight of 37 g/chick, distributed randomly on 18 pens with dimensions of 2 x 3 m (length x width). The experimental treatments involved six treatments with three repli

Abstract

This research’s goal is to  restore and to revive the jurisprudence of  Mother of Believers (Um alMuaamineen) “Um Salmah” "may God bless her", and to highlight her outstanding assimilation and understanding of religion and her conscious thought.  The current research is a comparative scientific theoretical study  represented in the comparison of  jurisprudence of “Um Salamah” with Hadiths  of  fasting  and pilgrimage rules as well as the duration  mentioned in jurisprudence  of  for doctrines( 4 schools of thought )to identify these hadiths with the inclusion and discussion of their evidence.

The current research included two topics: the first one is to identify and introduce