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 increasing amount of educational data has rapidly in the latest few years. The Educational Data Mining (EDM) techniques are utilized to detect the valuable pattern so that improves the educational process and to obtain high performance of all educational elements. The proposed work contains three stages: preprocessing, features selection, and an active classification stage. The dataset was collected using EDM that had a lack in the label data, it contained 2050 records collected by using questionnaires and by using the students’ academic records. There are twenty-five features that were combined from the following five factors: (curriculum, teacher, student, the environment of education, and the family). Active learning ha

Abstract As the United Nations approaches its 70th anniversary, the world is going through the most severe accumulation of serious international security failures in recent memory, challenging the UN Security Council’s ability to address them effectively. Over the past four years, crises in Libya, Syria and Ukraine have precipitated a worrisome erosion of great power relations that has complicated Security Council decision making on a number of trouble spots. Its inability to devise consensus responses to the escalating civil war in Syria has been particularly troubling, resulting in the regional spill over into Iraq and the emergence of Islamic State as a new threat to peace in the region and beyond. Meanwhile, the UN’s often under

  The Falluja residents had resorted to the underground water as an alternative to the surface waters of the Euphrates river passing near the city, through digging wells inside gardens of Mosques in the city during spring 2005. The present study aims to indicate the quality of these waters and demonstrates the extent of their suitability for drinking . For this purpose, 21 randomly distributed wells were chosen during August 2005. The water characters were measured ; the average values of 21 wells were as follows : Water temp .(22.6C Ù’ â—Œ ) , EC (4,11 msem .\cm ), pH (7.15 ) and concentration of cations : Na (439mg\l) ;K (275mg\l) ; Li (0,28mg\l), Ba (15.2 mg\l) and (133mg\l). These character is ties were compared with the

     Flooding hazard is an important and dangerous natural phenomenon that leads to significant material losses. It should be studied and scenario to prevent significant losses. The studies should consider the impact of many factors such as human, infrastructure, economic,..etc. The main objective of the research is the risk management procedure. The study was conducted in Baghdad, Iraq. The materials for completing this research were prepared by gathering a satellite image and Digital Elevation Model (DEM) via the USGS website, then processed, analyzed, and converted into a different flood region concerning the probability of rising water levels where the normal height of Baghdad city is 28m over sea level. This scenario defines 3m,

In this study, radon concentrations were measured in dwellings at specified locations in Baghdad city using ionization chamber radon monitor (ALPHA GUARD PQ2000 PRO). The measurements were carried out at different locations of these dwellings (living rooms, bed rooms, bath rooms, and kitchens). The results of the survey showed that the overall minimum, maximum average and mean average radon concentrations in dwellings were 5.77±0.73 Bq/m3, 23.27±13.57 Bq/m3, and 10.67±4.14 Bq/m3 respectively. The lowest average radon was found in (Ameryia) city, while the highest average radon concentration was found in (Kadmiya) city. Also, the results showed that the highest average radon concentration was found in the kitchens, while the lowest ave

This research examines the factors which influence pedestrian's walking speed in Baghdad. the variations in walking speed of pedestrians are related to pedestrian characteristics such as gender, age group, and clothing traditions. Using the established methodology, the counts of pedestrians were performed using manual and video counting. The case study was performed in two streets located in a highly crowded commercial zone at the city center of Baghdad: Al-Karada Dakhel and Al- Sina’a Street. Data were subjected to statistical analysis using IBM SPSS Statistics 19 software. It has been found that Iraqi pedestrians walk slower than other pedestrians in the developed countries or in the region with minimum walking speed of 29.85 m/min.

The Coronavirus Disease 2019 (COVID-19) pandemic has caused an unprecedented disruption in medical education and healthcare systems worldwide. The disease can cause life-threatening conditions and it presents challenges for medical education, as instructors must deliver lectures safely, while ensuring the integrity and continuity of the medical education process. It is therefore important to assess the usability of online learning methods, and to determine their feasibility and adequacy for medical students. We aimed to provide an overview of the situation experienced by medical students during the COVID-19 pandemic, and to determine the knowledge, attitudes, and practices of medical students regarding electronic medical education.

The organizations, represented by its Management, are working hard in various ways to identify the environmental disturbances that occur in their environment and to investigate and follow up the movement of these disturbances and to respond to them through the decisions they make in an attempt to keep pace with the work and sustainability of their activities, including those decisions, marketing decisions taken by the environmental disturbulence in the market of the organization, the inability of these organizations to read the indicators of these disturbulence correctly displays their marketing effectiveness to vibration and decline in the negative.The current research is based on a fundamental problem that envi

       The research aims to determine the principles of total quality management (commitment of senior management, product planning, customer satisfaction, process improvement) and its role in promoting employee loyalty through a sample survey of the opinions of managers in public redemption Company. Which amounted to (45) individuals adoption of the questionnaire as a tool head in collecting data and information and their responses were analyzed using several statistical methods, which included (arithmetic mean, standard deviation, correlation coefficient, and the coefficient of simple regression) depending on the program (spss). The research found a group of the most important conclusions from the presence