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
Perfluorooctanoic acid (PFOA) is a synthetic fluor-surfactant chemical used widely in products that resist oil, heat, grease, stains, and water. It is also used in producing other fluoropolymers. The main sources of exposure to PFOA are water, soil, and animal-origin food (meat, fish, and dairy products). The aim of this study to evaluate the renal function following oral gavage of sub-lethal dose of PFOA in diabetic and non-diabetic guinea pigs. The experiment run for 4 weeks, total of 40 male guinea pigs, (Cavia porcellus), were randomly selected and grouped into four equal groups. The first group (G1) served as the negative control; 2nd group (G2) alloxan induced diabetic, 3rd group (G3) non-diabeti
... Show MoreCurrent research aims to analyze the relationship and impact of the explanatory variable transcendental leadership, which includes dimensions (values and attitudes, behavior, spirituality, vision and hope/faith) in the responsive variable university performance dimensions (relationships and resources available, human capital development, scientific research, community service). Field research for the leaders of a number of colleges of the University of Baghdad of the deans of the colleges of research and assistants of deans and heads of departments, the main research problem was the important question (what is the role of transcendent leadership in promotin
... Show MoreThe research aims to study some of the human characteristics of the state of Singapore to know the impact of these characteristics on the strength of the state, its development and. The research included two aspects, theoretical and analytical, using the descriptive analytical method, force analysis method, as well as the historical method. The data was analyzed according to mathematical equations, including the size of the country's population, the extraction of the population growth rate and the concept of age structure, where some indicators related to this concept have been explained. The researcher reached a set of results, the most important of which were: that the population size of the state of Singapore in the period between (19
... Show MoreSouth Sudan is known by its tribal and racial variation .Tribal Perception represents the
procedure of dealings in Southern society .And that what make Sudan as a stable country that
suffer from divisions . Everybody wants to rule in spite of his inability and un qualification
which enables the establishment of an urbanized country .the frustration of the state in
handling the interior variety on religious, tribal and racial basis and contracting national
ideality in spared by shared ingredients between gathered groups in one state, all these reasons
make it hard to create a united national identity which is able to unite atheist and religious
parties together. Due to this ,the study is established to clarify the nat
Since 1990 internal combustion engines and variable systems has been considered as emission. Noise can be defined as undesirable sound, and in high levels it can be considered ahealth hazard. Large internal combustion engines produce high levels of noise. In many countries there are laws restricting the noise levels in large engine rooms and fixed applications. Locomotives engines have the minimum emission influence because of noise control techniques capability.
In this paper study on a single cylinder internal combustion engine was conducted. The engine works by adding ethanol to gasoline, at variable speeds, without adding ethanol, and with adding 10 and 20% ethanol in volumetric ratio. Using one sound insulator or two or with
... Show MoreThe research represents an applied study to the urban scene of Baghdad city center within the area of (Al Bab Al Sharqi – Al Tahrir Square) through studying and identifying the levels of the reciprocal correlation of advertising signs impact on urban scene , then finding out the indicators and potential values which have made advertising signs as positive value by achieving the mechanisms of visual quality or a negative value by achieving mechanisms of visual pollution. And then examining the resulted visual perception defect reforming mechanism from it and identify the basic elements represented of the laws and legislation known worldwide. When presenting the problem, The research depends on: (Lack of clear perception
... Show MoreThe current research aims to identify the impact of ambidextrous leadership behaviors on organizational energy in Al-Faris Company. The descriptive analytical method was used as a research approach. Adept leadership includes two dimensions (open leadership behaviors and closed leadership behaviors), and organizational energy includes three dimensions (emotional energy, physical energy, and cognitive energy ). The research sample included all the administrative leaders (General Manager, Associate General manager, Department Manager, Division Official ) in AL-Faris Company / the Iraqi Ministry of Industry. The researcher distributed (74) valid questionna
... Show MoreThe 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
... Show MoreThe 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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