The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

           This research aims to identify and measure the role of TQM in the process of developing  the financial  performance of  Diyala State Company and show the reality and obstacles, after applying the company's management to the requirements of ISO 9001: 2008 and compare it with its performance before applying this standard, The researcher measured the financial performance by conducting financial analysis of the financial statements and conducting a number of interviews at the company's headquarters, Diyala State Company (one of the Iraqi Ministry of Industry and Minerals formations) was sele

هدف البحث التعرف على المتطلبات التدريبية لمدرسي المرحلة الإعدادية المتعلقة بمحتوى کتب الرياضيات واليات تنفيذه وفقا للمعايير العالمية , تَمَّ الاستعانة بالمنهج الوصفي التحليلي لتحليل محتوى ( (NCTM- المجلس القومي لمعلمي الرياضيات- لاعداد قائمة بمعايير الرياضيات المدرسية , کما استعان الباحثان بالمنهج الوصفي الدراسات المسحية لجمع المعلومات من مدرسي الرياضيات عينة البحث لتحديد المتطلبات التدريبية لديهم . تکونت

In the recent years, some of the newly constructed asphalt concrete pavements in Baghdad as well as other cities across Iraq showed premature failures with consequential negative impact on both roadway safety and economy. Frequently, load associated mode of failure (rutting and fatigue) as well as, occasionally, moisture damage in some poorly drained sections are the main failure types found in those newly constructed road.

In this research, hydrated lime was introduced into asphalt concrete mixtures of wearing course in two methods. The first one was the addition of dry lime on dry aggregate and the second one was the addition of dry lime on saturated surface dry aggregate moisturized by 2.0 to 3.0 percent of wa

Background: The prevalence of both obesity & diabetes are increasing all over the world & more in women.  They have a negative impact not only on morbidity & mortality but also on quality of life.

Objectives: To assess the HRQoL with a specific comparison between obese & normal weight among wo

Patients with renal failure in the final stages undergo the treatment by hemodialysis. Hemodialysis is used to reinstate the intracellular and extracellular fluid environment, by propagation of molecules in solution through a semipermeable membrane along an electrochemical concentration gradient. Blood catching in the dialysis machine and the recurrent phlebotomy may lead to losing about 1-3 g of iron per year. Prohepcidin hormone is an acute phase protein (type II) that plays a major role in the systemic iron irregularities as it is a mediator of anemia in inflammation and regulator of iron metabolism. This study aims to evaluate the effect of hemodialysis on iron hemostasis and its relationship with prohepcidin as an inflammatory mark

Abstract

Prescribing drugs to patients to treat ailments or reducing their morbidity may not be enough, even if the drugs were all indicated and in the right dose. Clinical pharmacists play a pivotal role in conducting information and instruction to patients and conveying feedback to treating physician when appropriate, and the final goal is in the interest of the patient.  Identification and classification of drug related problems and discussing them with the health care providers.  Prospective, interventional, clinical study for 180 hemodialysis patients, and was designed as two phases, an observational phase to identify drug related problems and classifying them according to the latest Pharmaceutical

عرفت النظم القانونية انواعا مختلفة من الشركات اذ تعتبر الشركة الوعاء القانوني الاكثر ملائمة لغرض توظيف اموال المستثمرين في مشاريع ذات اهمية والذي يحقق نفا لاصحاب رؤوس الاموال المستثمرة فضلا عن اثرها البالغ على اقتصاد الدول وقد كان للشركة القابضة نصيب من هذا الاهتمام منذ القدم لدى العديد من الدول ووضعت لها احكاما تفصيلية تتناسب مع الاهمية التي يحظى بها هذا النوع من الشركات كونها تجمع لعدة شركات فرعية تسيطر ع

يتناول البحث مدى المسؤولية المدنية المترتبة على وزارة الداخلية عن اعمال منتسبيها

التنظيم القانوني للمهني – دراسة مقارنة في نطاق الاعمال التجارية