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

There is no doubt that the achievement of the manuscripts is important in a place as it is based on reviving the heritage of the Islamic nation, as well as engaging in the prophetic hadith and its sciences pride for every Muslim, and this prompted me to achieve a manuscript message that serves this aspect i.e. the science of the prophetic hadith, and in an important subject that needs to stand on Each of the people, as well as the one who cares about the science of hadith and this topic is: Explaining the hadith of the people is partners in three, to the scholar Muhammad bin Ismail, famous for the Prince Al-Sanani, mentioning his methods and evidence, and their degree of health and weakness, and the statement of what is intended of him,

Background: Earlier reports related the presence of Mouse Mammary Tumor Virus -like gene sequences to human breast carcinoma. Mouse Mammary Tumor Virus -like gene is a retrovirus, namely, a virus containing reverse transcriptase which transcript its RNA to DNA in a process that enables genetic material from the retrovirus to become a part of the genes of an infected cell permanently. The virus that found in women was designated as Human Mammary Tumor Virus by the authors, who have investigated the presence of Human Mammary Tumor Virus sequences in a many human breast tissues and in many countries.

Objectives: Detect HMTV genome in Iraqi women of breast cancer.

Patients and Methods

Background:-M. pneumoniae is an important human pathogen that produces community-acquired respiratory tract infection. Diagnosis of M. pneumoniae infection is challenging and crucial for the timely initiation of the effective antibiotic therapy.
Objective: This study has been undertaken to detect M. pneumoniae in respiratory samples (throat swabs, throat wash and sputum) in patients with respiratory tract infection qualitatively by conventional polymerase chain reaction (PCR). Also, more advanced one, real time PCR was used to determine mycoplasmal target gene qualitatively and quantitatively.
Patients and methods: The study was performed on Seventy-five patients and thirty healthy subject as control. Genomic DNA was extracted and

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

Summary:
Background: Pneumonia is a common form of lower respiratory tract infection (LRTI) in children under five years of age and it is the leading cause of morbidity and mortality in this age group. Early management is important in decreasing its complications and mortality.
Methods: A cross sectional study of 100 patients, their ages ranged from 2 months to 5 years. They were admitted to Children Welfare Teaching Hospital Medical City–Baghdad in a period from 7th of November 2010 to 5th of May 2011, suffering from Lower Respiratory Tract Infections (fever, cough and tachypnea) and classified into two groups according to chest radiograph (CXR) findings, those with a patch (pneumonia) and others with normal or hyper inflated CX

This study calculated the surface roughness length (Z_o), zero-displacement length (Z_d) and height of the roughness elements (Z_H) using GIS applications. The practical benefit of this study is to classify the development of Baghdad, choose the appropriate places for installing wind turbines, improve urban planning, find rates of turbulence, pollution and others. The surface roughness length (Z_o) of Baghdad city was estimated based on the data of the wind speed obtained from an automatic weather station installed at Al-Mustansiriyah University, the data of the satellite images digital elevation model (DEM), and the digital surface model (DSM), utilizing Remote Sensing Techniques. The study area w

Background :

Colorectal cancer (CRC) is the 4^th common gastrointestinal cancer. (BRAF^V600E) is a member of RAF family of serine/threonine protein kinases that function to regulate the (MAPK) / (ERK) pathway. BRAF^V600E mutated CRC are associated with right-sided primary tumors, older women and high-grade tumors.

Aims of the study:

Study the immunohistochemical expression of BRAF^V600E biomarker in a sample of Iraqi patients with colorectal cancer and the correlation of BRAF^V600E expression with other clinicopathological variables such as patient's age and tumor gra

Background: Human colorectal carcinogenesis is a complex, multistep and multigenetic process. Matrix metalloproteinase-2 and cyclooxygenase-2 are key enzyme in degradation of extracellular material, are over expressed in several epithelia like colorectal adenocarcinoma.
Objectives: This study was designed to detect the expression of matrix metalloproteinase-2 and cyclooxygenase-2 in patients with colorectal carcinoma and their correlation with age, gender, tumor grade and presence or absence of muscle invasion.
Materials and methods: Immunohistochemical staining of MMP-2 and COX-2 was determined in 40 tissue samples from colorectal patients, from teaching laboratories in Baghdad medical city. In additi