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

Electromyography (EMG) is being explored for evaluating muscle activity. For gait analysis, EMG needs to be small, lightweight, portable device, and with low power consumption. The proposed superficial EMG (sEMG) system is aimed to be used in rehabilitation centers and biomechanics laboratories for gait analysis in Iraq.

The system is built using MyoWare, which is controlled by using STM32F100 microcontroller. The sEMG signal is transferred via Bluetooth to the computer (about 30m range) for further processing. MATLAB is used for sEMG signal conditioning. The overall system cost (without computer) is about $80. The proposed system is validated using wired NORAXON EMG using the mean root mean squared metho

       In the current worldwide health crisis produced by coronavirus disease (COVID-19), researchers and medical specialists began looking for new ways to tackle the epidemic. According to recent studies, Machine Learning (ML) has been effectively deployed in the health sector. Medical imaging sources (radiography and computed tomography) have aided in the development of artificial intelligence(AI) strategies to tackle the coronavirus outbreak. As a result, a classical machine learning approach for coronavirus detection from      Computerized Tomography (CT) images was developed. In this study, the convolutional neural network (CNN) model for feature extraction and support vector machine (SVM) for the classification of axial

      In this paper, thin films of undoped and nickel oxide (NiO) doped titanium dioxide (TiO₂) were prepared using the chemical spray pyrolysis deposition (CSP) technique, with different concentrations of nickel oxide (NiO) in the range (3-9) wt%. The morphological, structural, electrical, and sensing properties of a gas of the prepared thin films were examined. XRD measurements showed that TiO₂ films have a polycrystalline structure. AFM analysis showed that these films have a regular structure both before and after doping . The roughness of these films  decreased after adding  impurities but then the opposite of that took  place. The electrical and gas sens

Background: Kala-azar is an important parasitic disease that affects children of all age groups with fatal outcome if left without treatment.

Objectives: Children admitted with Kala-azar were studied for evaluation of Indirect Immunoflorescent Antibody Test and Bone Marrow examination validity.

Results: The majority (94%) of studied children were less than 5 years age group. Males were more than females with a ratio of 1.63:1. Sixty percent of patients were from Diyala governorate and 23% from Baghdad. The main clinical features were prolonged fever and hepatosplenomegaly (100%). Bone marrow examination was positive in 45% of suspected Kala-azar cases. IFAT was positive i

This paper deals with a method called Statistical Energy Analysis that can be applied to the mechanical and acoustical systems like buildings, bridges and aircrafts …etc. S.E.A as a tool can be applied to the resonant systems in the circumstances of high frequency or/and complex structure». The parameters of S.E.A such as coupling loss factor, internal loss factor, modal density and input power are clarified in this work ; coupled plate sub-systems and explanations are presented for these parameters. The developed system is assumed to be resonant, conservative, linear and there is an equipartition of energy between all the resonant modes within a given frequency band in a given sub-system. The aim of th

Our research will highlight the most prominent measures taken by international organizations to address the most prominent effects of armed conflict and genocide that result in large numbers of corpses and the mechanisms for searching human remains and identifying identification.

 
      The process of soil classification in Iraq for industrial purposes is important topics that need to be extensive and specialized studies. In order for the advancement of reality service and industrial in our dear country, that a lot of scientific research touched upon the soil classification in the agricultural, commercial and other fields. No source and research can be found that touched upon the classification of land for industrial purposes directly. In this research specialized programs have been used such as geographic information system software The geographical information system permits the study of local distribution of phenomena, activities and the aims that can be determined in the loca