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

Contemporary management is interested in the process of performance assessment  because of its significance in the field of planning and controlling the multiactiveties to attain its goals and uncovering digression of virtual performance after comparing it with the plan or equitable performance.

Digression is analyzed to enable management control centers of authority.

Assessment process significance is closely related by setting definite categories to evaluate the economic activity to know the ability to achieves aims.

This study concentrated on the most important categories that used to evaluate  company understudy with ather categories suggested to complete assessment process.

This study is in

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

The present research aims to study the efficiency of infrared material lenses compared with the glass material lenses by determining LSF and CLSF for perfect optical system having circular aperture, Arnorphous(1,2) material transmitting infrared radiation (AMTIR) is used for infrared window, lenses and prisms when transmission in the range of 1-14 pm is desired in application like thermal imaging, astronomical and forward looking infrared (FLIR), AMTIR is the low thermal change in refractive index 72 * 10-6 /C ° is an advantage in lenses design to prevent defocussing.

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

The interplay of species in a polluted environment is one of the most critical aspects of the ecosystem. This paper explores the dynamics of the two-species Lokta–Volterra competition model. According to the type I functional response, one species is affected by environmental pollution. Whilst the other degrades the toxin according to the type II functional response. All equilibrium points of the system are located, with their local and global stability being assessed. A numerical simulation examination is carried out to confirm the theoretical results. These results illustrate that competition and pollution can significantly change the coexistence and extinction of each species.

The inhibitive action of polyvinyl alcohol –sodium nitrite (PVASN) composite on the corrosion of mild steel in simulated cooling water (SCW) has been investigated by weight loss and potentiodynamic polarization. The effect of composite concentration (PVA/SN) , pH, and exposure time on corrosion rate of mild steel were verified using 2 levels factorial design and surface response analysis through weight loss approach, while the electrochemical measurements were used to study the behavior of mild steel in (SCW) with pH between 6 and 8 and in absence and presence of (PVA) in solution containing different concentration of NaNO2. It was verified that all three main variables studied were statistically significant while their interaction is

The performance of a diesel engine was tested with diesel oil contaminated with glycol at the engineering workshop/Department of Agricultural Machines and Equipment / College of the Agricultural Engineering Sciences at the University of Baghdad. To investigate the impact of different concentrations of glycol on the performance of a diesel engine, an experimental water-cooled four-stroke motor was utilized, with oil containing 0, 100, and 200 parts per million (ppm). Specific fuel consumption, thermal efficiency, friction power, and exhaust gas temperature were examined as performance indicators. To compare the significance of the treatments, the study employed a full randomization design (CRD), with three replicates for each treatment at th