Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

       The multimetric Phytoplankton Index of Biological Integrity (P-IBI) was applied throughout Rostov on Don city (Russia) on 8 Locations in Don River from April – October 2019. The P-IBI is composed from seven metrics: Species Richness Index (SRI), Density of Phytoplankton and total biomass of phytoplankton and Relative Abundance (RA) for blue-green Algae, Green Algae, Bacillariophyceae and Euglenaphyceae Algae. The average P-IBI values fell within the range of (45.09-52.4). Therefore, water throughout the entire study area was characterized by the equally "poor" quality. Negative points of anthropogenic impact detected at the stations are: Above the city of Rostov-on-Don (1 km, higher duct Aksai) was 38.57 i

objective  the research to diagnosis and interpretation of the nature of the correlation between the  basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and  tested this research in the private banking sector represented by (7), especially in Baghdad city, Iraqi banks, and applied on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test a number of h

Carnitine is a regulatory amino acid, necessary for the metabolism of long-chain fatty acids in the ß - oxidation, and it is important in the organization of the work of the blood brain barrier, and is very important in the treatment of infertility and sexual apathy. This study was conducted at the Poultry Farm of the Department of Animal Resource, College of Agriculture, University of Baghdad during the period from 15/2/2011 to 1/8/2011. The aim of this study was to investigate the effect of dietary supplementation with different levels of L - carnitin e on semen characteristics of guinea fowl male. A total of 24 guinea fowl male, 30 weeks of old were used in this study. Birds were randomly distributed into 4 groups (C0, C100, C200, C300)

The cervical cancer considered as the fourth female prevalent disease worldwide, it was once the most extensively recognized female cancer two in many low-income countries. Human Cytomegalovirus (HCMV) exhibits broader tropism and can cause infection in most of the human body organs. Although, human cytomegalovirus HCMV is not yet considered an oncogenic virus, there is increased evidences of HCMV infection implication in malignant diseases of different cancer types. The present study aims to evaluate the effect of CMV infection on the development of HPV16 positive cervical cancinoma. The current retrospective study enrolled a number of paraffinized cervical cancer tissues .included 30 cervical carcinomatous tissues and 10 biopsies from an

The corrosion protection of low carbon steel in 2.5 M HCl solution by kiwi juice was studied at different temperatures and immersion times by weight loss technique. To study the determination of the optimum conditions from statistical design in evaluation of a corrosion inhibitor, three variables, were considered as the most dominant variables. These variables are: temperature, inhibitor concentration (extracted kiwi juice) and immersion time at static conditions.

These three variables are manipulated through the experimental work using central composite rotatable Box – Wilson Experimental Design (BWED) where second order polynomial model was proposed to correlate the studied variables with the corrosion rate o

Evaluation is one of the most important elements of  teaching process. The recent trends in evaluation and educational reform movements have called for using alternative evaluation, which focuses on performance evaluation. Authentic assessment is usually described as formative, in which students participate in their acquisition, in addition to the fact that students are productive and active, which is reflected in the students' achievement and skill level. The study aims to reveal the degree of knowledge and use of alternative assessment tools by primary school teachers in Gaza -Palestine. To meet the objective of the study, the researchers used the descriptive-analytical method and the questioner as a study tool. The study sample c

The paper studies the description of the colloquial and popular vocabulary  used by wholesales tradesmen in Varonech before the Bolshevik Revolution . The vocabulary were used in the personal letters written by the poet and sent to famous poets and critics like Belenisky, kryvesky and Malsheve. And some were sent to his father and his sister. Not only did these letter bear the personal taste, but they represented a literary product reflecting on the poet's impressions, views, ambitions, and opinion in arts, poetry, prose, and theatre. The researcher used about thirty instances of various levels of grammar, style and phonology, all representing colloquial vocabulary used commonly at the time of Alexi&nbsp

The insurance is considered as one of the sectors that is impact is vital to the national economy and development programs, Insurance companies as financial institutions have an effect an aspects of social, economic as well as the participation of enterprises in compensation for the risk potential losses and individuals, Insurance sector provides insurance service insurance which should be characterized by quality and satisfy  needs and desires of the customer , so the  raise insurance awareness in the community its members and institutions will help in  maintaining the movement of production and service delivery standards, quality sought by the insured to obtain, as well as the development of promotional programs, and use