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

This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s

While many educators are highly focused on state test, it is important to consider that
over the course of a year, instructors can build in many opportunities to assess how learners
are learning. Therefore, assessment techniques are considered a good method to get benefit
for both instructors and learners in the process of teaching and learning. The sample consists
of 27 learners who participated in TOEFL training course in the Development and Continuous
Education Centre. Validity and reliability were verified.
To fulfill the aims and verify the hypothesis which reads as follows” It is hypothesized
that the TOEFL learners' scores will not be increased after TOEFL course training.” T-test
for two dependent samp

The BEK family of flows have many important practical applications such as centrifugal pumps, steam turbines, turbo-machinery and rotor-stator devices. The Bödewadt, Ekman and von Kármán flows are particular cases within this family. The convective instability of the BEK family of rotating boundary-layer flows has been considered for generalised Newtonian fluids, power-law and Carreau fluids. A linear stability analysis is conducted using a Chebyshev collocation method in order to investigate the effect of shear-thinning and shear-thickening fluids for generalised Newtonian fluids on the convective Type I (inviscid crossflow) and Type II (viscous streamline curvature) modes of instability. The results reveal that shear-thinning power-law

Summary The aim of this study is the evaluation the resistance of S. marcescence obtained from soil and water to metals chlorides (Zn+2, Hg+2, Fe+2, Al+3, and Pb+2). Four isolates, identified as Serratia marcescence and S. marcescena (S4) were selected for this study according to their resistance to five heavy metals. The ability of S. marcescena (S4) to grow in different concentrations of metals chloride (200-1200 µg/ml) was tested, the highest concentration that S. marcescence (S4) tolerate was 1000 µg/ml for Zn+2, Hg+2, Fe+2, AL+3, pb+2 and 300 µg/ml for Hg+2 through 24 hrs incubation at 37 Co. The effects of temperature and pH on bacteria growth during 72 hrs were also studied. S. marcescence (S4) was affected by ZnCl2, PbCl2, FeC12

This research is concerned with documenting and chronicling the art of NFTs art in the Saudi artistic cultural scene, the importance of which stems from the lack of scientific sources that document this field until the preparation of this research and aims to trace historically the emergence of the field of NFTs art in the Kingdom of Saudi Arabia in the arts sector through the experiences of Saudi artists. The most prominent events for the culture, arts and technology sector, and other Saudi sectors. The research dealt with the history of the emergence of the field of NFTs art, which extends from the history of digital arts, and reviewed the most famous works of NFTs art.
As a result of the technical revolution and the artistic move

Foreign trade is very important in global economies because of its impact on the sustainability of economic growth by stimulating economic activity, creating jobs and expanding production . On the other side , this policy is a major obstacle to many developing countries and the reason is due to the nature of the economies of those countries because they rely mostly on one or a few economic resources, which makes them rely mostly on exports to that resource while they import most of the needs of their  local market Which makes them in a spiral of underdevelopment ,  dependence and economic exposure, which requires them to break that cycle and the launch of economic development Perhaps one of the most important means to a

Three groups of subjects have been divided (25/group): healthy normotensive non-pregnant women (Group A), normal normotensive pregnant women (Group B), and women with preeclampsia (Group C).The levels of serum alanine aminotransferase (ALT), aspartate aminotransferase (AST), total bilirubin , creatinine , blood urea nitrogen, triglyceride , total cholesterol and glucose have been estimated in all subjects. All measured parameters were determined by spectrophotometric analysis. The results showed a significant(P<0.05) increase in serum ALT, AST, blood urea nitrogen, triglyceride and total cholesterol levels in group B as compared to group A. However creatinine, total bilirubin and glucose levels did not show any statistical significant alt

The problem of present study is determined by answering the following questions:                                                                   

1) What is the effect of using the oral open- ended questions on Students' achievement in the third-stage of Arabic department in the college of Education? 2) What is the effect of the oral open-ended questions on developing the creative thinking of students in