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Impact of non-current assets impairment reporting on certain financial indicators application on Al-Mansour Pharmaceuticals- a private corporation
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   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 light on the concept of non-current assets Impairment and the application of IAS 36 and its impact showing in some financial indicators in the research sample company. The results showed the existence of a relationship between the financial reporting for the impairment of non-current assets and certain financial indicators relevant . As there are significant impact for reporting impairment losses of non-current assets in the company's research sample in some financial indicators and after the application of IAS 36 "Impairment of non-current assets" and clearly demonstrates it through the effect of rates of change of financial indicators in the financial statements for those Company before and after the Adjustment

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Publication Date
Wed Jul 05 2023
Journal Name
Thesis
P-Rational Submodules and Certain Types of Polyform Modules
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The main objective of this thesis is to study new concepts (up to our knowledge) which are P-rational submodules, P-polyform and fully polyform modules. We studied a special type of rational submodule, called the P-rational submodule. A submodule N of an R-module M is called P-rational (Simply, N≤_prM), if N is pure and Hom_R (M/N,E(M))=0 where E(M) is the injective hull of M. Many properties of the P-rational submodules were investigated, and various characteristics were given and discussed that are analogous to the results which are known in the concept of the rational submodule. We used a P-rational submodule to define a P-polyform module which is contained properly in the polyform module. An R-module M is called P-polyform if every es

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Publication Date
Wed Jul 31 2024
Journal Name
International Journal Of Health & Medical Research
Review Article: Cupping Therapy in Treatment of Certain Diseases
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The research undertaken has provided a comprehensive insight into the practice of cupping therapy, a traditional treatment modality that has seen resurgence in. modern complementary medicine. This exploration, focusing on a spectrum of. Conditions such as migraines, lower back pain, neck pain, knee osteoarthritis, and chronic urticaria, highlights the potential benefits and the necessity for a deeper. Scientific understanding of cupping therapy. Cupping therapy, with its roots deeply embedded in ancient medical practices, offers a unique approach to treatment by promoting healing through increased blood flow and the release of toxins from the body. The application of this therapy in treating migraines has shown promising results, su

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Publication Date
Wed Jul 31 2024
Journal Name
International Journal Of Health & Medical Research
Review Article: Cupping Therapy in Treatment of Certain Diseases
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The research undertaken has provided a comprehensive insight into the practice of cupping therapy, a traditional treatment modality that has seen resurgence in. modern complementary medicine. This exploration, focusing on a spectrum of. Conditions such as migraines, lower back pain, neck pain, knee osteoarthritis, and chronic urticaria, highlights the potential benefits and the necessity for a deeper. Scientific understanding of cupping therapy. Cupping therapy, with its roots deeply embedded in ancient medical practices, offers a unique approach to treatment by promoting healing through increased blood flow and the release of toxins from the body. The application of this therapy in treating migraines has shown promising results, su

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Publication Date
Wed Nov 28 2018
Journal Name
Al-khwarizmi Engineering Journal
Effect of Using Combined Square Nozzle & winglet with Helical Tape on Thermal Characteristics in Tube Heat Exchanger
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Influence of combined square nozzle with helical tape inserted in a constant heat flux tube on heat transfer enhancement for turbulent airflow for Reynolds number ranging from 7000 to 14500 were investigated experimentally. Three different pitch ratios for square nozzle (PR = 5.8, 7.7 and 11.6) according to three different numbers of square nozzle (N = 3, 4 and 5) and constant pitch ratios for helical tape were used. The results observed that the Nusselt number and friction factor for combination with winglets were found to be up to 33.8 % and 21.4 %, respectively higher than nozzle alone for pitch ratio PR=5.8. The maximum value of thermal performance for using combination with winglets was about 1.351 for pitch ratio= 5.8. Nusselt numb

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic leadership in achieving organizational excellence: field research in Al-Faris General Company
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The current research aims to determine the role of strategic leadership in achieving organizational excellence. In this context the sample of the research consist of 123 managers .The research problem can be summarized as {what is the role of strategic leadership in achieving organizational excellence}which resulted in a number of sub-questions and its goal was to explain the theoretical philosophy and intellectual expositions of this variables because of they are vital variables imposed by the current situation. To achieve research objectives we had use the questionnaire as a tool to collect data and information after verifying the validity and dependency of the measures. A number of statistical techniques and tools had been use

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Publication Date
Wed Jan 01 2020
Journal Name
Italian Journal Of Pure And Applied Mathematics
The non-zero divisor graph of a ring
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Publication Date
Tue Jun 11 2019
Journal Name
Al-kindy College Medical Journal
Application of Surgical Safety Checklist in Operating Theatre at Al-Kindy Teaching Hospital
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Background: A core set of checks have been incorporated into World Health Organization (WHO) WHO surgical safety checklist.  Lack of access to basic surgical care remains a major concern in low-income settings.

Objective: We use a WHO surgical safety checklist items to improve team communication and cooperation to help in reduction of morbidity and mortality of surgical procedures.

Methods: This is a prospective study involving 300 patients after applying the 19 items of the surgical safety checklist with different types of operations had been operated in the surgical theater at Al-Kindy Teaching Hospital during the period 1st of September 2016

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of the Health Action Process Approach on Promoting the Health Behaviors of Male High School Students in Al-Rusafa District
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Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Study Medical Application of Nanocomposites Based on grafted Chitosan /Polyvinyl alcohol
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In the present study, synthesis of bis Schiff base [I, II] by reaction of one mole of terephthalaldehyde with two mole of 2-amino-5-mercapto-1,3,4-thiadiazole or 4-amino benzene thiol in the ethanol absolute, then compounds [I,II]  were reacted with Na2CO3 of distilled H2O, then chloroacetic acid was added to yield compounds [III,IV]. O-chitosan derivatives [V,VI] were synthesized by reaction of chitosan with compounds [III,IV] in acidic media in distilled water according to the steps of Fischer. O–chitosan (grafted chitosan) [V,VI] was blended with synthetic polymer polyvinyl alcohol (PVA) to produce polymers [VII,VIII], then these polymers were blended with nano: Gold or Silver by u

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
The Effect of Organic Matter Application on Phosphorus Status in the Calcareous Soil
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A field experiment is conducted to study the effect of different levels of peat (0, 25, 50, 75, and 100 Mg ha-1 to uncropped and cropped soil to wheat. Soil samples are taken in different period of time (0, 3, 30, 60, 90, 120, and 180 days after cultivation to determine (NaHCO3-Exteractable P at 3 different depths (0-10, 10-20, and 20-30 cm). Field Experiment is conducted in a randomized complete block design (RCBD) with four replicates. Wheat, Al-Rasheed variety, is cultivated as a testing crop. The entire field is equally dived in two divisions. One of the two divisions is cultivated to wheat and the second is left uncropped. The effect of five levels of peat namely 0, 25, 50, 75, 100 Mg ha-1 is investigated. Soils are fully analyzed

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