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

    In the present study, a total of 272 freshwater fishes belonging to three species namely: Cyprinus carpio, Barbus xanthopterus and Aspius vorax, were collected from Euphrates river at Al-Haklania distrct, Al-Anbar province  during the period from August 2008 till the end of July 2009, by using gill nets and cast nets.       Fishes were survyed for intestinal parasitic worms. The investigation revealed the infectation of these fishes with four parasitic species: the digenetic trematode  Aspidogaster limacoides from the intestine of C. carpio, B. xanthopterus and A. vorax, larval nematode Contracaecum spp. from the body cavity of C. carpio and the external surface of intestine of B

Segmentation of real world images considered as one of the most challenging tasks in the computer vision field due to several issues that associated with this kind of images such as high interference between object foreground and background, complicated objects and the pixels intensities of the object and background are almost similar in some cases. This research has introduced a modified adaptive segmentation process with image contrast stretching namely Gamma Stretching to improve the segmentation problem. The iterative segmentation process based on the proposed criteria has given the flexibility to the segmentation process in finding the suitable region of interest. As well as, the using of Gamma stretching will help in separating the

The Korteweg-de Vries equation plays an important role in fluid physics and applied mathematics. This equation is a fundamental within study of shallow water waves. Since these equations arise in many applications and physical phenomena, it is officially showed that this equation has solitary waves as solutions, The Korteweg-de Vries equation is utilized to characterize a long waves travelling in channels. The goal of this paper is to construct the new effective frequent relation to resolve these problems where the semi analytic iterative technique presents new enforcement to solve Korteweg-de Vries equations. The distinctive feature of this method is, it can be utilized to get approximate solutions for travelling waves of 

The Korteweg-de Vries equation plays an important role in fluid physics and applied mathematics. This equation is a fundamental within study of shallow water waves. Since these equations arise in many applications and physical phenomena, it is officially showed that this equation has solitary waves as solutions, The Korteweg-de Vries equation is utilized to characterize a long waves travelling in channels. The goal of this paper is to construct the new effective frequent relation to resolve these problems where the semi analytic iterative technique presents new enforcement to solve Korteweg-de Vries equations. The distinctive feature of this method is, it can be utilized to get approximate solution

     In this article, a new efficient approach is presented to solve a type of partial differential equations, such (2+1)-dimensional differential equations non-linear, and nonhomogeneous. The procedure of the new approach is suggested to solve important types of differential equations and get accurate analytic solutions i.e., exact solutions. The effectiveness of the suggested approach based on its properties compared with other approaches has been used to solve this type of differential equations such as the Adomain decomposition method, homotopy perturbation method, homotopy analysis method, and variation iteration method. The advantage of the present method has been illustrated by some examples.