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

Recent population studies have shown that placenta accreta spectrum (PAS) disorders remain undiagnosed before delivery in half to two-thirds of cases. In a series from specialist diagnostic units in the USA, around one-third of cases of PAS disorders were not diagnosed during pregnancy. Maternal

The most common form of childhood cancer is leukemia, Calculation for more than one third of all childhood cancers among those ages 1 day – 14 years. The diseases of leukemia are worldwide, it occurred in both genders from male and females and in all age. A total of 80 different samples of patient children were collected from the central teaching hospital of pediatric in Baghdad. Obtained during the period from 1st Sept. 2019 till the 31 th of Aug. 2020. Each isolates identification by using Vitek 2. Isolated organism in leukemic children show 18 (22.5 %) gram positive and 62 (77.5 %) gram negative from the total sample 80 (100.0 %). The percent of male is 45 more than female which represents 35 in most age groups between age (1 d

Background : The number of primary hip arthroplasty is growing with every passing year. At present this surgical operation has no equal in the rate of yielding good results. Despite the fact that in many cases in the long term after surgery radiolucent lines around the cup are observed, the clinical outcomes remain satisfactory.
Aim of the study :To study the clinical and radiological manifestations of the aseptic loosening of the endoprosthesis
Methods: This is a prospective study based on an analysis of diagnostic findings of 51 patients with aseptic loosening of hip joint components, aged 30 to 84 years. We depend for diagnosis of a septic losing by both clinical evaluation and X-ray assessment Results:The majority of clinical a

Background : The number of primary hip arthroplasty is growing with every passing year. At present this surgical operation has no equal in the rate of yielding good results. Despite the fact that in many cases in the long term after surgery radiolucent lines around the cup are observed, the clinical outcomes remain satisfactory.Aim of the study :To study the clinical and radiological manifestations of the aseptic loosening of the endoprosthesisMethods: This is a prospective study based on an analysis of diagnostic findings of 51 patients with aseptic loosening of hip joint components, aged 30 to 84 years. We depend for diagnosis of a septic losing by both clinical evaluation and X-ray assessment Results:The majority of clinical and

     Suppose that F is a reciprocal ring which has a unity and suppose that H is an F-module. We topologize La-Prim(H), the set of all primary La-submodules of H , similar to that for FPrim(F), the spectrum of fuzzy primary ideals of F, and examine the characteristics of this topological space. Particularly, we will research the relation between La-Prim(H) and La-Prim(F/ Ann(H)) and get some results.