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

        The purified frog skin peptides were tested on leukemic patients lymphocytes, which revealed effects of cytotoxicity. Four frogs (Rana ridibunda) were stimulated by single intra-peritoneal injection of norepinephrine-HCl . Five different peptides;1(18) A, 2(19) L, 3(20) I,4(21) E and 5(22) Y were isolated and quantified. The peptide 3(20)I had 5.87% of hemolysis, while healthy human lymphocytes cytotoxic activity was for 2(19)L with inhibition( -10.4%).All peptides were subjected to polyacrylamide gel electrophoresis. The results revealed peptides 1(18)A, 2(19)L, 3(20)I which appeared as low as 10 KDa  marker. Theoretically, the whole polypeptide had a molecular weight 7488.61 Dalt

Bidentate Schiff base ligand 3-(3,4-Dihydroxy-phenyl)-2-[(4-dimethylamino-benzylidene)-amino]-2-methyl-propionic acid was prepared and characterized by spectroscopic techniques studies and elemental analysis. The Cd(II), Ni(II), Cu(II), Co(II), Cr(III),and Fe(III) of mixed-ligand complexes were structural explicate through Moler conductance , [FT-IR, UV-Vis & AAS], chloride contents, , and magnetic susceptibility measurements. Octahedral geometries have been suggested for all complexes. The Schiff base and its complexes were tested against various bacterial species, two of {gram(G+) and gram(G-)} were shown weak to good activity against all bacteria.

The silver nanoparticles synthesized have to be handled by humans and must be available at cheaper rates for their effective utilization; thus, there is a need for an environmentally and economically feasible way to synthesize these nanoparticles. Therefore, this study aimed to synthesis of silver nanoparticles using phenolic compounds extracted from Rosmarinus officinalis. The maceration method and Soxhlet apparatus were used to prepare aqueous and methanolic Rosmarinus officinalis leaves extracts respectively, Furthermore, Rosmarinus officinalis silver nanoparticles (RAgNPs) were prepared from the aqueous and methanolic leaves extract of this plant and diagnosed using the ultraviolet (UV) spectroscopy, scanning electron microscopy (SEM),

We have investigated the impact of laser pulse wavelength on the quantity of ablated materials. Specifically, this study investigated the structural, optical, and morphological characteristics of tungsten trioxide (WO3) nanoparticles (NPs) that were synthesized using the technique of pulsed-laser ablation of a tungsten plate. A DD drop of water was used as the ablation environment at a fixed fluence at 76.43 J/cm2 and pulse number was 400 pulses of the laser. The first and second harmonic generation ablations were carried out, corresponding to wavelengths of 1064 and 532 nm, respectively. The Q-switched Nd: YAG laser operates at a repetition rate of 1 Hz and has a pulse width of roughly 15 ns. These parameters are applicable to both wavelen

Background: The oral cavity is considered as a complex ecological niche, its complex microbial community is reflected to it. Streptococcus mutans has been implicated as one of the major etiological factor of dental caries. Tooth surfaces colonized with Streptococcus mutans are at a higher risk for developing caries, while lactobacilli are considered as the secondary invaders, not initiators of the carious lesion. The main purpose of this study was to correlate the dental caries (for primary and permanent teeth) in the upper jaw with the streptococcus mutans and lactobacilli count in the dental plaque and saliva, also to correlate the dental caries (for primary and permanent teeth) in the lower jaw with the streptococcus mutans and lactobaci

The topic area of that’s paper dealing with regionalism hegemony upon ruling affairs and political life in Tunisia, this phenomena had historical origins, even before region of French occupation in 1881, after independence, the regionalism domination was practice and normal, the political system justified it's with many causes, like level of education, connection with Western civilization, enlighten intelligent, economic conditions in coast region and North of Tunisia compared with the South, also the role of President Bourqiba as founder of Modern Tunisia, he was from Monster (North of country) which was dominated as charismatic leader dedicate the regionalism domination through decades, yet after revolution in 2011, little changes ha

      In this paper, the researcher suggested using the Genetic algorithm method to estimate the parameters of the Wiener degradation process,  where it is based on the Wiener process in order to estimate the reliability of high-efficiency products, due to the difficulty of estimating the reliability of them using traditional techniques that depend only on the failure times of products. Monte Carlo simulation has been applied for the purpose of proving the efficiency of the proposed method in estimating parameters; it was compared with the method of the maximum likelihood estimation. The results were that the Genetic algorithm method is the best based on the AMSE comparison criterion, then the reliab

Ibn al-Anbari, however, turned to Abu Hatim al-Sijistani in eleven places of his book ((clarify the endowment and start)). The study showed that the right and right was with the son of Anbari and that what went to Sistani saying uniqueness, and contrary to the vast majority of scientists. The study also showed that the science of grammar affects the endowment and initiation, as the study showed that the science of endowment and initiation is one of the important sciences of the Koran, which must be carefully received, researchers.

Background: The aim of this study was to evaluate the effect of thermo cycling and different pH of artificial saliva (neutral, acidic, basic) on impact and transverse strength of heat cure acrylic resin reinforced of with 5% silanated ZrO2 nano fillers. Materials and methods: 120 samples were prepared, 60 samples for impact strength test and another 60 samples for transverse strength test, for each test, samples were divided into two major groups (before and after thermo cycling), then each of these major groups were further subdivided into 3 subgroups according to the pH of prepared artificial saliva (neutral, acidic, basic). Charpy impact device was used for impact strength test and Flexural device was used for transverse strength test. R