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 study aims at analyzing the inconsistent structural and semantic aspects found in the plays of N.A Ostrovsky. The analysis, that includes all the linguistics schools of thoughts in modern Russian language, is performed chronologically to clarify all the ambiguities that the Russian language learners may face. Such difficulties lie in the use of inconsistent aspects with complete declarative sentences and adverbial clauses. Hence, it constructs a new sentence category that consists of secondary clause and its syncretism semantic.

     The study illustrates the wide scope of both studying the sentence inconsistent

This work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and

Writing his own biography is like making his confession in front of the altar of the truth. In The words,Sartre writes his own child life from the view of a philosopher-thinker. He presents his days spent justlike a series of images carrying advices and experiencesto whole the world. The words shows the life of a small orphan who met early with death when he lost his father. Then death becomes as his shadow that goes with him on day and night until the end. The mother of the little Poulou seems like the mirror that reflects the sadness and the melancholy of the dark and gloomy days. The small Poulou becomes his only consolation in misery. The little Jean -Paul lives completely in a literary atmosphere . Because his grandfather Karl Schwe

The childhood of the important stages in which the adopted child's personality, mental and physical, motor and configure , as well as gain experience , it is the basis on which the future life of the child , studies have unanimously competent in the fields of childhood verily the first five years of a child of the most important stages of life and the most fertile life . Because the stage Childhood its an active role as the foundation upon which to build human personality , it was necessary to create all leads to raise the level of intelligence of children , because intelligence is the first element in the organization of thinking makes the child able to do the activities characterized by mental qualities .
Indicated most of the scien

          The she/teacher is considered one of the basics of the educational process for its essential role in education and teaching the kindergarten child, thus  its lack to construct social relations in side the kindergarten environment working in it regarded one of the shortcoming factors she is suffering from which should be manipulated, because it could effect its enthusiasm to work in the kindergarten according to what has mentioned, the researcher presents the following objective:-

• Identifying level of social enhancement for the kindergarten teachers via the test of the following hypothesis:-

The current research aims to measure the level of mental fatigue among the teachers of the University of Baghdad, as well as to measure the significant differences according to the variable of mental fatigue in terms of male and female teachers, specialization (humanitarian, scientific), and title (professor, assistant professor, lecturer). To achieve these current goals, a random sample of (300) teachers from University of Baghdad was selected for the academic year 2019-2020. To measure the mental fatigue, the researcher developed a tool to measure the variable included (56) items. The research revealed that the study sample is mentally tired, the female sample is more mentally tired than males, there are no statistically significant di

الرّهاب، اضطراب نفسيّ واسع الانتشار، وتُشير الدّراسات الحديثة إلى أن نسبة انتشاره تتراوح ما بين (7%-14%) في أغلب المجتمعات، وهو اضطراب مُزمن ومُعطّل للحياة الاجتماعيّة، ولكنّه قابل للعلاج. ويتفق العلماء على أن عدم إدراك المعاق بصريًّا للبيئة المحيطة به، وأركانها يجعل تكّيفه معها محصورًا في إطارٍ ضيق، وبذلك تتبلور مشكلة البحث في الإجابة عن التساؤل الآتي: ما مستوى الرّهاب لدى التلامذة ضعاف البصر في المدارس الاب

تعد الطفولة من المراحل المهمة في حياة الفرد باعتبارها الأساس الذي يبنى عليه شخصيته من خلال ما يتلقاه من رعاية وأعداد وتدريب في طفولته   ( الذويبي،1988, ص31) فعلى ضوء ما يتلقى الفرد من خبرات في مرحلة الطفولة يتحدد إطار شخصيته فإذا كانت الخبرات مواتية وسوية وسارة يشب رجلاً سوياً متكيفاً مع نفسه ومع المجتمع الذي يحيط به  وإن كانت خبرات مؤلمة مريرة ترك ذلك آثاراً في شخصيته . إن خبرات الطفولة تحفر جذورها عم

Students at secondary school, particularly at the beginning of their academic lives face many difficulties and problems in various psychological, educational, and social fields, which require them to make many decisions and solve problems that may confront them while maintaining their optimism and positivity for life in general and for academic life in particular. Thus, the current study aims to investigate the academic optimism of distinguished students and identify the differences in academic optimism in terms of gender. The researcher applied the scale to a sample of (336) students, (145) males, and (191) females, who were chosen randomly from distinguished schools. In order to achieve the research objectives, the researcher adopted t