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

     Newcastle disease virus (NDV) is a wide-spectrum anti-tumor agent. The oncolytic selectivity of NDV, a family of Paramyxoviridae, depends on the differential type of inducing different death pathways. This work was conducted to further understand the oncolytic effect of LaSota strain. A mouse breast cancer model (Murine mammary adenocarcinoma cell line AMN3) was used in this study. Methyl Thiazolyl Tetrazolium (MTT) viability assay tested different NDV multiplicity of infection (MOI) values on mouse mammary adenocarcinoma cells incubated for 72 hours post-infection. The IC50 values and anti-tumor activity of LaSota strain against AMN3 cell line were determined. Following Hematoxylin and Eosin Stain, we examined t

In this paper we study the effect of magnetichydrodynamic upon the boundary
layer flow and heat transfer on a permeable unsteady stretching sheet with non –
uniform heat source / sink. It found that the momentum and energy equations are
controlled by many different dimensionless parameters such as prandtle number
pr , unsteadiness parameter A , constant pressure So , coefficient of the space
dependent  A , the temperature dependent  B , and the MHD parameter M . The
analytic solutions are obtained by using suitable similarity transformations and
homotopy analysis method (HAM).
Furthermore, we analysis the effects of all dimensionless number, there are
mentioned above, upon the velocity distribution and

Social marketing seeks to develop and integrate marketing concepts with other approaches to social change and aims to influence behaviors that benefit individuals and societies for the social good. The study investigates the type and level of influence of social marketing on customer behavior in tourism companies in Baghdad (Iraq). The sample size of the study is 135 people comprising directors, assistant directors, and marketing staff in tourism companies in Baghdad. A questionnaire was used as a tool to collect data and information, and was prepared by the researcher after it underwent validity, stability, and arbitration tests. The data was analyzed using the statistical program (SPSS v. 25, AMOS v. 23) and statistical methods have been

Background:Periodontal diseases and dental caries are the most common oral diseases, but they can be adequately prevented by adopting a specific health behavior and plaque control.The study was carried out to determine and compare oral health status; it included both caries experience, gingival health and oral hygiene behavior betweenfirst and fifth yearsof Al-Mustansiriyahdental students. Materials and methods: Total sample of the study consisted of 50 students at first year (25 males, 25 females)and 60 students at fifth year (30 males, 30 females). Plaque andgingival indices,dental caries indices (DMFS and DMFT) wererecorded to evaluateoral health status for each student. Further questionnaires were given to evaluate different oral hyg

Two series of bent core mesogen containing 1,2,4-traizole ring [X]a-e and [XI]a-e were synthesized by many steps starting from esterification of isophthalic acid with methanol to yield diester compound [I] which was converted to their acid hydrazide [II] and the acid hydrazide reacted with ammonium thiocyanate or phenyl isothiocyanate to yield compounds [III] and [IV] , respectively . Then cyclization by 4% NaOH to yielded 1,2,4 traizole-3- thiol compounds [V] and [VI], respectively, afterword adding hydrazine hydrate to yield compounds [VII] and [VIII] .These compounds condensated with different substituted aldehyde to give new Schiff bases[X]a-e and [XI]a-e,respectively. The synthesized compounds were characterized by melting points ,

This work presents a five-period chaotic system called the Duffing system, in which the effect of changing the initial conditions and system parameters d, g and w, on the behavior of the chaotic system, is studied. This work provides a complete analysis of system properties such as time series, attractors, and Fast Fourier Transformation Spectrum (FFT). The system shows periodic behavior when the initial conditions xi and yi equal 0.8 and 0, respectively, then the system becomes quasi-chaotic when the initial conditions xi and yi equal 0 and 0, and when the system parameters d, g and w equal 0.02, 8 and 0.09. Finally, the system exhibits hyperchaotic behavior at the first two conditions, 0 and 0, and the bandwidth of the chaotic

The article presents the synthesis and liquid crystalline properties of some of new bent and linear core compounds containing a 1,3,4-oxadiazole, piperazine and thiazolidin-4-one rings as a central core. The new synthesized compounds were characterized by elemental analysis and FTIR, ¹HNMR and mass spectroscopy). The liquid crystalline properties were studied by polarized optical microscopy and differential scanning calorimetry. All Schiff bases compounds with 1,3,4-oxadiazole and piprzaine ring in central core presented liquid crystalline properties. The liquid crystallinity of compounds containing 1,3,4-oxadiazole and thiazolidin-4-one rings as a central core were found depending on the type of terminal substituents.

  Twenty binary liquid crystalline mixture diagrams were investigated with polarizing microscope and differential scanning calorimeter (DSC). Four binary mixture diagrams were constructed to identify the smectic phase which is found to be the same in all components of the homologous series (4-n-alkoxy -2, 3, 5, 6-tetra methyl-4-n-alkoxy azo benzene) (nPA4M). The fifth binary mixture diagram was between the (6PA4M) and the reference liquid crystal compound, terephthlylidene-bis (4-n-butylanaline) (TBAA) to   identify the type of smectic mesophase of these compounds, and the results obtained were compared with the literature. To study the effect of the 4 methyl lateral groups on the thermotropic behavior of the (nPA4M) homol

             A discussion about the repercussions of the exchange rate on the behavior of stock markets became one of the basic principles of financial economics. The Istanbul Stock Exchange , considered  one of the fastest financial markets growing in the region, driven by solid economic activity, for a diversified economy  which classified as one of the the fastest growing economies in the world. However, the aforementioned market witnessed sharp fluctuations in the past few months, coinciding with the continuous fluctuations in the exchange rate of the Turkish lira, posing a serious challenge to the economic and investment environment in a c