This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

The  role  of  free  radicals  generation  and  Lipid  Peroxidation

during the course of ischemic heart disease is well establshed as a basic for Pthogenesis and subsequent tissue damage consequenes . In an attempt to shed a light on the possible relationship between lipid peroxidation and some antioxidant.

The effect of vitamine E  (as a potent antioxidant free radical scavenger) . On the serum levels of the Lipoproteins, (HDLc) High Density Lipoprotein , (LDLc) Low Density Lipoprotein and (VLDLc) very Low Density Lipoprotein in healthy donors.

The  study  includes  (50) healthy  donors  from  males  and  females  ,

This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive-constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R^2, t, p). Many results have been concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necess

This study aims to analyze the messages of a number of global news outlets on Twitter. In order to clarify the news outlets tactics of reporting, the subjects and focus during the crisis related to the spread of the Covid-19 virus. The study sample was chosen in a deliberate manner to provide descriptive results. Three news sites were selected: two of the most followed, professional and famous international news sites: New York Times and the Guardian, and one Arab news site: Al-Arabiya channel.

A total of 18,085 tweets were analyzed for the three accounts during the period from (1/3/2020) to (8/4/2020). A content analysis form was used to analyze the content of the news coverage.   The results indicate an increase in th

Background:

     In the last few years, the literature conferred a great interest in studying the feasibility of using memristive devices for computing. Memristive devices are important in structure, dynamics, as well as functionalities of artificial neural networks (ANNs) because of their resemblance to biological learning in synapses and neurons regarding switching characteristics of their resistance. Memristive architecture consists of a number of metastable switches (MSSs). Although the literature covered a variety of memristive applications for general purpose computations, the effect of low or high conductance of each MSS was unclear. This paper focuses on finding a potential criterion to calculate the conductance of each M

Background:

Coriandrum sativum, Nigella sative, and Calendula officinalis are commonly used herbs in traditional medicine.

In this paper, we shall introduce a new kind of Perfect (or proper) Mappings, namely ω-Perfect Mappings, which are strictly weaker than perfect mappings. And the following are the main results: (a) Let f : X→Y be ω-perfect mapping of a space X onto a space Y, then X is compact (Lindeloff), if Y is so. (b) Let f : X→Y be ω-perfect mapping of a regular space X onto a space Y. then X is paracompact (strongly paracompact), if Y is so paracompact (strongly paracompact). (c) Let X be a compact space and Y be a p*-space then the projection p : X×Y→Y is a ω-perfect mapping. Hence, X×Y is compact (paracompact, strongly paracompact) if and only if Y is so.

ملخص البحث باللغة الإنجليزية

The concept of the phenomenon of nuns: an analytical ideological study

Dr. Samia bint Yassin Al-Badri

Department of Islamic Doctrine & Contemporary Ideologies

College of Shariʿah & Islamic Studies

Qassim University

The study of concepts is one of the main pillars of doctrinal studies, in order to understand the formation of the concept, and to understand its contexts in religious sources, in order to be systematically criticized; So, this research came with the title:

The concept of the phenomenon of nuns, an analytical doctrinal study

The study concluded with resu