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

This study illustrates the impact of non-thermal plasma (Cold Atmospheric Plasma CAP) on the lipids blood, the study in vivo. The lipids are (cholesterol, HDL-Cholesterol, LDL-Cholesterol and triglyceride) are tested. (FE-DBD) scheme of probe diameter 4cm is used for this purpose, and the output voltage ranged from (0-20) kV with variable frequency (0-30) kHz. The effect of non-thermal atmospheric plasma on lipids were studied with different exposure durations (20,30) sec. As a result, the longer plasma exposure duration decreases more lipids in blood.

In this research we have been studied the 3rd order spherical aberration for an optical system consisted of obscured circular aperture with non central circular obscuration through the calculation of point spread function (P.S.F) in presence of the obscuration in the center and comparing the obtained results with that results of moving obscuration far away from the center, where the results showed significant improvement for(P.S.F) value. The study was done of different obscurities ratios in addition to the different 3rd order spherical aberration values (W40=0.25 ,0.5 ,0.75 ,1 ).

Abstract

The research Compared two methods for estimating fourparametersof the compound exponential Weibull - Poisson distribution which are the maximum likelihood method and the Downhill Simplex algorithm. Depending on two data cases, the first one assumed the original data (Non-polluting), while the second one assumeddata contamination. Simulation experimentswere conducted for different sample sizes and initial values of parameters and under different levels of contamination. Downhill Simplex algorithm was found to be the best method for in the estimation of the parameters, the probability function and the reliability function of the compound distribution in cases of natural and contaminateddata.

Effect of [Cu/In] ratio on the optical properties of CuInS2 thin films prepared by chemical spray pyrolysis on glass slides at 300oC was studied. The optical characteristics of the prepared thin films have been investigated using UV-VIS spectrophotometer in the wavelength range (300-1100 nm). The films have a direct allow electronic transition with optical energy gap (Eg) decreased from 1.51 eV to 1.30 eV with increasing of [Cu/In] ratio and as well as we notice that films have different behavior when annealed the films in the temperature 100oC (1h,2h), 200oC (1h,2h) for [Cu/In]=1.4 . Also the extinction coefficient (k), refractive index (n) and the real and imaginary dielectric constants (ε1, ε2) have been investigated

Abstract: non-alcoholic fatty liver disease (NAFLD) is one of the widespread chronic liver diseases; it is ranging from simple fat buildup in the liver (steatosis) to non-alcoholic steatohepatitis (NASH) presence of inflammation and hepatocyte injury.                                                                                                                                        &nb

The present study aimed at identifying the effectiveness of Macaton method in improving some sensory and cognitive skills in autistic children. In order to achieve the aims of the study, the researcher used the experimental method. The present study sample was (10) children whose ages ranged between (7-10) years and were diagnosed medically with autism disorder. The researcher randomly selected the sample and divided it into two groups: the first group consisted of (5) children representing the experimental group, and (5) children representing the control group after extracting the equivalence between the two groups in terms of age, intelligence, economic and social level and the degree of communication. The program was implemented for t

In this research, Artificial Neural Networks (ANNs) technique was applied in an attempt to predict the water levels and some of the water quality parameters at Tigris River in Wasit Government for five different sites. These predictions are useful in the planning, management, evaluation of the water resources in the area. Spatial data along a river system or area at different locations in a catchment area usually have missing measurements, hence an accurate prediction. model to fill these missing values is essential.
The selected sites for water quality data prediction were Sewera, Numania , Kut u/s, Kut d/s, Garaf observation sites. In these five sites models were built for prediction of the water level and water quality parameters.

Background: Smoking is considering a major risk factor for development and progression of periodontal disease. Investigations regarding the association between smoking and periodontal disease have consistently demonstrated negative periodontal effects and greater probabilities of established periodontal disease among smokers in comparison with non smokers. The purpose of this study was to evaluate the effects of smoking on periodontal health status and on the salivary levels of alkaline phosphatase (ALP), lactate dehydrogenase (LDH) and creatine kinase (CK), and to correlate the clinical parameters of periodontal health with the biochemical findings in smokers and non-smokers. Materials and methods: Unstimulated saliva sample was collected