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

Objectives: The study aim to evaluate nursing performance during nasogastric tube feeding in neonatal intensive care unit. Methodology: A descriptive study was carried out in Neonatal Intensive Care Unit at al–Batool Teaching Hospital, for the purpose of evaluate of quality of nursing performance for premature baby during nasogastric tube feeding in neonatal intensive care unit. The study consumed the period from 4th of December 2017 to the 24nd of April 2018, Non-probability purposive sample of (25) nurses working in the neonatal intensive care unit. The data were collected through the use of Observational instrument which consist of socio-demographic characteristics, quality of nursing care. Results: The study shows that the majority

Objective(s): To assess the practices of early childhood’s mothers regarding toilet training and to find out the relationship between mothers’ practices and their socio-demographic characteristics and their children’s demographic characteristics.
Methodology: A descriptive study is conducted at primary health care centers in Al-Rusafa District in Baghdad City for the period of September 19th 2020 to March 16th 2021. Non probability “convenient” sample of (225) early childhood’s mothers is selected. A questionnaire format is designed and composed of two parts: the first part includes mothers’ socio-demographic characteristics and their children and the second part includes structured close-ended questions to assess the p

Objectives: To assess nurses-midwives knowledge and performance regarding immediate newborn care in delivery rooms, and to identify the relationship between nurses-midwives knowledge and performance and their socio-demographic and professional variables regarding immediate newborn care.

Methodology: A descriptive study was conducted from 1^st of October, 2019 to 20^TH of October, 2020 at three maternity teaching hospitals in Baghdad city/Al-Russafa Health Directorate: Al-Elwiya Maternity Teaching Hospital, Fatema Al- Zahra Maternity and Pediatric Hospital, Al- Za'faraniyah General Hospital. Non-probability (purposive sample) include

Background: The study was designed to evaluate the effect of local application of exogenous VEGF/collagen I separately and as a combination in socket healing. Sixty male Albino Wistar rats were subjected for a surgical tooth extraction of upper 1st molar of both sides (right side was considered as experimental site, while left be the control one, treated with 1µL of normal saline). The rats were scarified at 3, 7, 14, 28 days post extraction. Socket healing was histologically examined with immunohistochemistochemical localization of ALP&FGF2. Materials and Method: Sixty male Albino Wistar rats were subjected for a surgical tooth extraction of upper 1stmolar of both sides (right side was considered as experimental site, while left be the

      The EMERGE application from Hampsson-Russell suite programs was used in the present study. It is an interesting domain for seismic attributes that predict some of reservoir three dimensional or two dimensional properties, as well as their combination. The objective of this study is to differentiate reservoir/non reservoir units with well data in the Yamama Formation by using seismic tools. P-impedance volume (density x velocity of P-wave) was used in this research to  perform a three dimensional seismic model on the oilfield of Nasiriya by using post-stack data of  5 wells. The data (training and application) were utilized in the EMERGE analysis for estimating the reservoir properties of P-wave ve

Background: Obesity is a serious public health concern that has reached epidemic proportions; the prevalence, as well as the severity of obesity in adolescents is increasing at an alarming rate. A close relationship was found between weight status and dental caries. Thus this research aimed to assess the prevalence and severity of dental caries among overweight adolescent females in relation to physicochemical characteristics of stimulated whole saliva in comparison with normal weight adolescent females. Materials and methods: The total sample involved for nutritional status assessment is composed of 2678 females aged 13-15 years. This was performed using Body Mass Index specific for age and gender according to CDC growth chart (2000). The

Background: Several pathologies of the oral cavity have been associated with stress. Dental students need to gain assorted proficiencies as theoretical knowledge, clinical proficiencies, and interpersonal dexterity which is accompanied with high level of stress. Uric acid is the major antioxidant in saliva. The aim of this study is to assess the dental caries experience among dental students with different levels of dental environment stress in relation to physicochemical characteristics of whole unstimulated saliva.

Materials and Methods: the total sample is composed of 300 dental students (73 males, 227 female) aged 22-23 years old, from collage of dentistry / university of Baghdad, from the 4t

Objective: To evaluate the client's satisfaction about the services provided in primary health care centers in the
city of Baghdad and its impact on the improvement of services.
Methodology: A simple random sample consisting of (200) clients to primary health care centers in the city of
Baghdad, (15-20) clients for each center using a questionnaire to evaluate the client's satisfaction for the service
and the use of the direct method of interview, which lasts for (6-10) minutes.
Results: Results of the study show that the number of men visits to primary health care centers, fewer women
This indicates that the most important responsibilities of family members and private health care is the
responsibility of women than

Background: Cardiovascular disease (CVD) is the number one cause of death worldwide. Objective: To determine of coronary care unit nurses' knowledge regarding patient rehabilitation after myocardial infarction. Methodology: A cross- sectional study was designed in the Cardiac Care Unit of Al-Diwaniyah Teaching Hospital and the Specialized Center for Cardiac Surgery and Catheterization for the period from (November 7, 2022) to (May 12, 2023). A non-probability (purposive) sample consisting of (75 nurses) working in the above-mentioned study site. To determination of coronary care unit Nurses' knowledge regarding patient rehabilitation after myocardial infarction, the researcher used a tool that consists of two parts: The first part: