This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

The presence of deposition in the river decreases the river flow capability's efficiency due to the absence of maintenance along the river. In This research, a new formula to evaluate the sediment capacity in the upstream part of Al-Gharraf River will be developed. The current study reach lies in Wasit province with a distance equal to 58 km. The selected reach of the river was divided into thirteen stations. At each station, the suspended load and the bedload were collected from the river during a sampling period extended from February 2019 till July 2019. The samples were examined in the laboratory with a different set of sample tests. The formula was developed using data of ten stations, and the other three s

    The study of the surface plasma characteristics under atmospheric pressure is a new branch and tool in physics. Building generation dielectric barrier discharge (DBD) system at atmospheric pressure and studying its thermal characterizations. The discharge was produced by applying a high voltage of 20 kV with a frequency of 8 kHz. The thermal characterization was done by measuring discharge temperature for different horizontal surface areas and different types of insulating material. The results indicated that the effect of the area and the type of insulator affect the discharge (increasing or decreasing) according to the operation conditions because they affect, as expected, the DBD . The plasma temperature increased with the decr

The aim of the research is to identify the percentage of success and failure of some compound offensive skills in joiner basketball. It was evident that development only occurred though the mastery of the basic single offence skills as well as the ability to perform compound skills accurately and consistently. Not paying enough attention to compound skills leads evidentially to weakness in the athlete's level that in turn leads to mistakes in performance. Six joiner games of the best four teams in Baghdad were filmed and analyzed. The results of analyzing the compound offence skills were as follows:  There was some weakness in the athletes' ability in using compound offence skills specially receiving, dribbling and following through that

Abstract

The aim of the current research is to identify the level of administrative applications of expert systems in educational leadership departments in light of the systems approach. To achieve the objectives of the research, the descriptive-analytical and survey method was adopted. The results showed that the level of availability of the knowledge base for expert systems in educational leadership departments (as inputs) was low. The level of availability of resources and software for expert systems in educational leadership departments (as transformational processes) came to be low, as well as the level of availability of the user interface for expert systems in educational leadership departments (as outputs

      In this paper, a numerical analysis was carried out using finite element method to analyse the mechanisms for streamer discharges. The hydrodynamic model was used with three charge carriers equations (positive ion, negative ion and electron) coupled with Poisson equation to simulate the dynamic of streamer discharge formation and propagation. The model was tested within a 2D axisymmetric tip-plate electrodes configuration using the transformer oil as the dielectric liquid. The distance between the electrodes was fixed at 1 mm and the applied voltage was 130 kV at 46 ns rising time. Simulation results showed that the time has a clear effect on the streamer propagation along the symmetry axis. In addition, it was observed that t

New membrane electrodes for determination of ciprofloxacin hydrochloride were prepared depending on ciprofloxacin hydrochloride - phosphotungstic acid (CFH-PT) as an active material and these electrodes were made with three plasticizers: Di-octylphenylphosphonate(DOPH), Di-butyl phosphate (DBP)Tri-n-butyl phosphate(TBP), in PVC matrix. One of the ciprofloxacin electrodes was gave Nernstian slope equal to 57.21 mV/ decade for DOPH membrane with concentration range from 1.5×10-5 to1.0×10-1 M, and detection limit equal to 1.5×10-6 M .Lifetime was 93 days. Non- Nernstian responses equal to 39.40 and 30.70 mV/ decade for membranes DBP, TBP, respectively. These electrodes were gave concentration range from 1.0× 10-5 to 1.0×10-2 and from 4.0

The ceramic composite with different proportions of clay and silica was prepared with a grain size of 70 μm and the weight percentage was selected for four groups (clayx silica100-x) were x q15, 25, 30 and 50. In this manuscript, for each pressured sample, a sintering procedure was carried out for 3 hours under static air and at various sintering temperatures (1000, 1100, 1200, 1400)°C. After sintering, the density, porosity, water absorption, compression strength and thermal conductivity were measured. The best results were obtained using a mixture of 15% clay and 85% silica which were sintering at 1400°C for three hours under air.