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

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

In its theoretical framework, this study dealt with the subjects of high commitment management and organizational excellence, as the study came in response to the growing developments and changes in the fields of management. It includes an analysis of correlation and effect between high commitment management, which has been attracting a lot of attention recently due to the intensifying rivalry between organizations because of certain external factors like globalization and world markets liberation, and its effect in achieving organizational excellence.

The practical framework, on the other hand, dealt with the analysis of correlation and effect between the study's variables. The problem

Structure type and disorder have become important questions in catalyst design, with the most active catalysts often noted to be “disordered” or “amorphous” in nature. To quantify the effects of disorder and structure type systematically, a test set of manganese(III,IV) oxides was developed and their reactivity as oxidants and catalysts tested against three substrates: methylene blue, hydrogen peroxide, and water. We find that disorder destabilizes the materialsthermodynamically, making them stronger chemical oxidantsbut not necessarily better catalysts. For the disproportionation of H2O2 and the oxidative decomposition of methylene blue, MnOx-mediated direct oxidation competes with catalytically mediated oxidation, making the most

Las formas verbales: el infinitivo, el gerundio y el participio, son derivados verbales que se comportan como sustantivos, adverbios o adjetivos, respectivamente; aunque, dado su carácter verbal pueden también funcionar como verbos y, por tanto, como núcleos del predicado.

 El presente trabajo presenta una visión general sobre las formas no personales del verbo en español. Se debe recordar que las formas no personales del verbo tiene funciones y valores dentro de la oración.

  Este trabajo lo dividimos  en dos partes: la primera presenta  un breve marco teórico en que se explica las formas no personales del verbo y como se forman además de sus funciones.

Abstract

The aim of this study was to evaluate the effects of local application of bisphosphonate gel and recombinant human bone morphogenic protein 2 gel, on titanium dental implant stability and marginal bone level. Twenty-seven patients with upper and lower missing posterior tooth/teeth were included in the study with a total of 71 implants that were used for rehabilitation. The implants were randomly divided into 4 groups: 3 study groups and 1 control. Group1; local application of bisphosphonate gel, group 2; local application of recombinant human bone morphogenic protein 2 gel, group 3; local application of a mixed formula of both gels. The gel application was immediately preimplant insertion, group 4; implant insertion without application of a

The aim of this study was ‎the‎ discrimination of Salmonella‎‎ isolated from chicken and their feed ‎and drinking water for the epidemiological control of salmonellosis. Totally, 289 samples, ‎including 217 chicken cloaca swabs, 46 water, and 26 feed samples were collected from five ‎different farms in Karbala governorate, Iraq. Conventional bacteriology tests, API 20E, Vitek 2, ‎and serology were used for bacterial identification. Random amplified polymorphic ‎DNA (RAPD)-polymerase chain reaction (PCR) was applied to analyze the genetic relationships ‎among Salmonella‎‎ isolates. The isolation rate of Salmonella‎‎ spp. was 21.1% (61/289). While the ‎water samples constituted the highest rate (30.4%), a rate of

Hydroxide upon the chemical composition and dry matter(DM) and organic matter(OM) digestibility . Rice straw was treated with 4% sodium hydroxide using 30% of DM basis moisture, and incubated at 40 ºC for 40 days., DM digestibility (DMD) was significantly affected (P<0.01) by the treatment , where DMD increased The objective of this experiment was to study the effect of physical form (long ,chopped and ground ) and washing rice straw treated with sodium from 42.32 to 45.41% , OM digestibility (OMD) and total digestible nutrient (TDN) increased(P<0.05) from 47.38 and 49.33 to 49.67 and 52.83% ,respectively. While hemicellulose content increased (P<0.05 ) from 261.71 to 268.17 gm/kg DM ,and metabolizable energy (ME) from 7.11 to 7.48 MJ/

A field experiment was conducted in Al-Yusufiya district - Al-Mahmoudiya district, Baghdad province during the winter season 2021, to study improving the efficiency and management of water use and the productivity of lettuce under different irrigation systems. The Nested-Factorial Experiments design was used, where the main plots include the first factor, irrigation levels (I1) 50%, (I2) 75%, (I3) 100, (I4) 125%, (I5) 150% ETpan. After depleting 35% of the available water and in terms of climatic data from the American Evaporative Basin, Class A. Then the main factor is divided into three replicates, and the coefficients of the second factor are distributed randomly within each replicate, which includes the irrigation system: surface drip i