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

Abstract\

In this research we built a mathematical model of the transportation problem  for data of General Company for Grain Under the environment of variable demand ,and situations of incapableness to determining the supply required quantities as a result of economic and commercial reasons, also restrict flow of grain amounts was specified to a known level by the decision makers to ensure that the stock of reserves for emergency situations that face the company from decrease, or non-arrival of the amount of grain to silos , also it took the capabilities of the tanker into consideration and the grain have been restricted to avoid shortages and lack of processing capability, Function has been adopted

  Abstract

      The nuclear structure of ^28-40Si isotopes toward neutron dripline has been investigated in framework of shell model with Skyrme-Hrtree-Fock method using certain Skyrme parameterizations. Moreover, investigations of static properties such as nuclear densities for proton, neutron, mass, and, charge densities with their corresponding rms radii, neutron skin thicknesses, binding energies, separation energies, shell gap, and pairing gap have been performed using the most recent Skyrme parameterization. The calculated results have been compared with available experimental data to identify which of these parameterizations introduced equivalent results with the ex

In this paper, we established a mathematical model of an SI1I2R epidemic disease with saturated incidence and general recovery functions of the first disease I1. Considering the basic reproduction number, we obtained conditions for both disease-free and co-existing cases. The equilibrium points local stability is verified by using the Routh-Hurwitz criterion, while for the global stability, we used a suitable Lyapunov function to analyze the endemic spread of the positive equilibrium point. Moreover, we carried out the local bifurcation around both equilibrium points (disease-free and co-existing), where we obtained that the disease-free equilibrium point undergoes a transcritical bifurcation. We conduct numerical simulations that suppo

Iron , Cobalt , and Nickel powders with different particle sizes were subjected to sieving and He-Ne laser system to determine the particle size . 1wt% from each powders was blended carefully with 99wt% from Iraqi oil . Microscopic examination were carried for all samples to reveal the particle size distribution . A Siemens type SRS sequential wavelength dispersive(WDS) X-ray spectrometer was used to analyze all samples , and the XRF intensity were determined experimentally and theoretically for all suspended samples , Good agreement between theoretical and experimental results were found .

Laser-Induced Breakdown Spectroscopy (LIBS) has been documented as an Atomic Emission Spectroscopy (AES) technique, utilising laser-induced plasma, in order to analyse elements in materials (gases, liquids and solid). The Nd:YAG laser passively Q-switched at 1064nm and 9ns pulse duration focused by convex lens with focal length 100 mm to generates power density 5.5×1012 Mw/mm2 with optical spectrum in the range 320-740 nm. Four soil samples were brought from different northern region of Iraq, northern region (Beiji, Sherkat, Serjnar and Zerkary).
The soil of the Northern region of Beige, Sherkat, Serjnar and Zarkary has abundant ratios of the elements P [0.08, 0.09, 0.18, 0.18] and Ca [0.61, 0.15, 0.92, 0.92] while it lack of Si [0.0

Background: Doxorubicin is considered one of the most effective anticancer drugs, yet it is use is limited by its side effect mediated by the generation of reactive oxygen species. Omega-7, an antioxidant has shown to have a cardioprotective effect.

Aim of the study: evaluate a possible protective effect of omega-7 against doxorubicin-induced cardiotoxicity in male rats.

Methods: twenty-eight male rats were divided into 4 groups (7 for each group).  Group 1 (Negative control): healthy animals received normal saline orally as the vehicle for eight successive days and were sacrificed on day 9. Group 2 (positive control): animals that r