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

The study aimed to recommend a new spectrophotometric-kinetic method for determination of carbamazepine (CABZ) in its pure form and pharmaceutical forms. The proposed procedure based on the coupling of CABZ with diazotized sulfanilic acid in basic medium to yield a colored azo dye. Factors affecting the reaction yield were studied and the conditions were optimized. The colored product was followed spectrophotometrically via monitoring its absorbance at 396 nm. Under the optimized conditions, two method (the initial rate and fixed time (10 minute)) were applied for constructing the calibration graphs. The graphs were linear in concentration ranges 2.0 to 18.0 µg.mL^-1 for both methods. The proposed was applied successfully in

Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i

Road-side dust samples were collected during August in 2020 from selected areas of, Al-Rusafa, Baghdad, Iraq. A sedimentological and mineralogical analysis of street dust was conducted. Three areas were selected to study street dusts which are Al-Baladitat, Al-Obaidi and Ziona. The laboratory analyses were done in the Department of Geology, College of Science, University of Baghdad. The heavy metal contents were determined in the roadside dust using XRF Method. It was found that the dust is of muddy texture, and is believed to be transmitted with the various storms blowing on Baghdad or by the wheels of Cars. The results of mineralogical investigation revealed that the dust samples composed of quartz, feldspar, calcite, gypsum and s

    This research involves the application of spectral indices and GIS techniques coupled with the Analytic Hierarchy Process, to assess  Baglia site, eastern Missan, as a water harvesting potential site. The AHP and pairwise comparison have been used through select four criteria including TWI, TRI, MNDWI, and NDSI, which were deemed as impact factors for this study. All these criteria have been weighted according to their significance in the water harvesting system. The findings of the AHP analysis method explained that the WH potential zones in Baglia site were divided into three zones, namely, high,  medium, and low suitability. The findings demonstrate that  Bglia site, where the highly appropriate zone is located in the deep v

The aqueous extract of milk thistle (Silybum marianum) leaves as a green corrosion inhibitor for AA7051 aluminum alloy in sodium hydroxide solution was investigated at a range of temperatures. Potentiodynamic polarization findings exhibit a mixed–type inhibitor with directly increased inhibition efficiency with the concentration of inhibitor. The adsorption of the inhibitor on aluminum alloy obeys Langmuir isotherm and the kinetic as well as thermodynamic parameters were measured and discussed.

      Genistein (GEN) is one of the predominant dietary isoflavones found in legumes such as soybeans. Genistein has been recommended as an osteoporosis treatment for postmenopausal women and elderly men, with the intention of reducing cardiovascular disease and hormone-dependent malignancies. Therefore, two sensitive and simple methods for quantifying it in the supplements preparation were developed.The first method (A) comprised employing the surfactant Triton X-114 to extract the result of the diazotization reaction with 4-Aminoacetophenone(4AMA) utilizing a cloud point extraction technique. The product was extracted using micelles of a non-ionic surfactant (TritonX-114) and then spectrophotometrically detected at a specified wa