The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

Abstract

The current study presents numerical investigation of the fluid (air) flow characteristics and convection heat transfer around different corrugated surfaces geometry in the low Reynolds number region (Re<1000). The geometries are included wavy, triangle, and rectangular. The effect of different geometry parameters such as aspect ratio and number of cycles per unit length on flow field characteristics and heat transfer was estimated and compared with each other. The computerized fluid dynamics package (ANSYS 14) is used to simulate the flow field and heat transfer, solve the governing equations, and extract the results. It is found that the turbulence intensity for rectangular extended surface was larg

The aim of this study was to study TV advertising and consumer behavior in children and to meet the needs of children. The study included 100 children from Baghdad who were randomly selected from different regions ranging in age from 9-12 years of both males and females. The current research was based on the interview and the completion of special forms prepared for this purpose. This age group was selected for the rare studies conducted on television advertising and limited to different sectors. Data on age and sex were documented, as the results of this study proved The afternoon period was the preferred period for watching the TV show in males, where it was 22%, while the morning period was the female favorite, and it was 23%. The ind

In recent years, the need for Machine Translation (MT) has grown, especially for translating legal contracts between languages like Arabic and English. This study primarily investigates whether Google Translator can adequately replace human translation for legal documents. Utilizing a widely popular free web-based tool, Google Translate, the research method involved translating six segments from various legal contracts into Arabic and assessing the translations for lexical and syntactic accuracy. The findings show that although Google Translate can quickly produce English-Arabic translations, it falls short compared to professional translators, especially with complex legal terms and syntax. Errors can be categorized into: polysemy,

A study carried out to prepare Hg1-xCdxTe compound and to see the effect on increasing the percentage of x on the compound structure by using x-ray diffraction and atomic absorption for 0

The aim of the current study is to identify the morphological description of the tongue in mongoose (Herpestes javanicus) and its relation to the feeding pattern. For this purpose the (5) samples of tongues were dissected from the head of mongoosecaught from different areas of Al-Najaf province, cleaned in normal saline and examined under the dissecting microscope. The results showed the absence of the middle groove in the lingual apex area. As well as the absence of lingual prominence in the body area. The dorsal surface is characterized by the presence of four types from lingual papillae (filiform, cylindrical, fungiform, circumvallate), while the ventral surface is free of lingual papillae. The filiform papillae spread throughout the dor

The vacancy of natural resources is undoubtedly limited by time. The sustainable development principle recommends modern technology for its protection and renewal. This project conducted analyses on two underground water sources in the north of Algeria (Mechroha Province). Besides, the use of the hardness factor and the adoption of the titration method, which is  the determining the concentration of an unknown solution using a known solution concentration, have permitted the characterization of the examples taken and to verify their conformity to the standard required, the results found showed H_T=6.66 French degrees (^oF) ) for Ain Guilloume water spring in comparison to Ain Messai water spring H

The last decade of this 20th century provides a wide spread of applications of one of the computer techniques, which is called Fuzzy Logic. This technique depends mainly on the fuzzy set theory, which is considered as a general domain with respect to the conventional set theory. This paper presents in initiative the fuzzy sets theory and fuzzy logic as a complete mathematics system. Here it was explained the concept of fuzzy set and defined the operations of fuzzy logic. It contains eleven operations beside the other operations which related to fuzzy algebra. Such search is considered as an enhancement for supporting the others waiting search activities in this field.

Several schottky diodes were fabricated from polyaniline/ Carbon nanotube (single and multiwalled) composites. These composites were synthesized with different concentration and two carbon nanotubes types, Single and Multi-Walled Carbon Nanotubes (SWCNT & MWCNT). Aluminum and silver paste were chosen as schottky and ohmic contact respectively. physical and electrical were used to studied these composite by using Atomic Force Microscopy (AFM) and electrical measurements. The Root Mean Square RMS surface roughness of the composite samples was found to be around 4nm. The currentvoltage characteristic were measurements for all samples in the bias range ±15V at room temperature. The results shows the increasing in carbon nanotubes concentration