This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented

Theresearch took the spatial autoregressive model: SAR and spatial error model: SEM in an attempt to provide a practical evident that proves the importance of spatial analysis, with a particular focus on the importance of using regression models spatial andthat includes all of them spatial dependence, which we can test its presence or not by using Moran test. While ignoring this dependency may lead to the loss of important information about the phenomenon under research is reflected in the end on the strength of the statistical estimation power, as these models are the link between the usual regression models with time-series models. Spatial analysis had

Praise be to God, Lord of the worlds, and may blessings and peace be upon the most honorable of all creation, Abi Al-Qasim Muhammad, and the God of the good and pure

The most prominant goal aimed at by contemporary islamic ideology is to present Islam to the whole world as a message of God that establishes for man a supreme civilization to accomplish justice, peace, development and prosperity

This mission is hindered by many obstacles that create Islamic ideology crisis such as loss of Comprehensive unifying vision which led to the loss of correct vision. This resulted in a Weakness of Priority arrangement and national interests a accomplishment.

There is also a problem of the curriculum that teaches Islamic ideology .

Another problem is that of the concept taken from Islamic culture.

Also another Problem Is the lack of understanding of

إنّ أنواع الحديث النّبوي الشريف تعدّدت عند المحدّثين؛ وتنوّعت أساميها بحسب ما تميّز به كل نوع.

ومن الأنواع الّتي حظيت بالتصنيف والتأليف: الحديث المُسَلْسَل، وهو ما اتّفق الرّواة فيه على أمر واحد من صيغ الأداء، أو الحالات القولية أو الفعلية، أو القولية والفعلية معا.

A simple, rapid and sensitive spectrophotometric method has been developed for the determination of captopril in aqueous solution. The method is based on reaction of captopril with 2,3-dichloro 1,4- naphthoquinon(Dichlone) in neutral medium to form a stable yellow colored product which shows maximum absorption at 347 nm with molar absorptivity of 5.6 ×103 L.mole-1. cm-1. The proposed method is applied successfully for determination of captopril in commercial pharmaceutical tablets.

 The present study is the first taxonomic study on scorpions in Iraq. The specimens were collected from regions in the middle and south of Iraq, three families, seven genera and eight  species were recorded for the first time in Iraq and one new species of the world. 

A sensitive spectrofluorimetric method for the determination of glibenclamide in its tablet formulations has been proposed. The method is based on the dissolving of glibenclamide in absolute ethanol and measuring the native fluorescence at 354 nm after excitation at 302 nm. Beers law is obeyed in the concentration of 1.4 to 10 µg.ml-1 of glibenclamide with a limit of detection (LD) of 0.067 µg.ml-1 and a standard deviation of 0.614. The range percent recoveries (N=3) is 94 - 103.

A UV-Vis spectrophotometry method was developed for the determination of metoclopramide hydrochloride in pure and several pharmaceutical preparations, such as Permosan tablets, Meclodin syrups, and Plasil ampoules. The method is based on the diazotization reaction of metoclopramide hydrochloride with sodium nitrate and hydrochloric acid to yield the diazonium salt, which is then reacted with 3,5-dimethyl phenol in the presence of sodium hydroxide to form a yellow azo dye. Calibration curves were linear in the range from 0.3 to 6.5 µg/mL, with a correlation coefficient of 0.9993. The limits of detection and quantification were determined and found to be 0.18 and 0.61 µg/mL, respectively. Accuracy and precision were also determined b