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
Abstract :
The purpose of the subject of Total quality management is an important management style in organizations including hospitals through the achievement of this method of success in the administration to include this approach describes the provision of health services and make adjustment and suggestions that help to improve the quality of health care on an ongoing basis . Hence the idea of the study to shed light on the reality of the application of principles of Total quality management and to highlight the quality of health services provided in al-kindi hospital / Baghdad health department rusafa and the staff at the hospital were included to find out the appl
... Show MoreTwo experiments were carried out, the first at the College of Agriculture - University of Baghdad during spring season 2017 Everest cv. class (Elite) was used to study the effect of foliar application of calcium and magnesium and addition of humic acid to the soil on potato growth and yield, The layout of the experiment was factorial within RCBD design using three replicates. Calcium and Magnesium sprayed with concentrations (0, 500, 1000 mg.L-1), while the humic acid was added to the soil with (0, 0.75 gm.m2), The second experiment included storage of tubers produced from the spring season, with to study the effect of field treatments on improving the storability of the tubers. The results showed that the treatment of calci
... Show MoreThis research is about the resources and the way of al-Waqidi in his
researching of al-sira of the Prophet. And what happened in the first of Islam.
This research is about the documents which al-Waqidi had it. Some of it,
which he had visited, was the places, especially the periods which the events had took
place in. He was asking those whom were contemporary to the happenings, from the
sons of al-Sahaba and al-Tabi’een.
Also this research is lightening on the new studies that gave this historian a
good respect during his work, in which he could gave the reality about his authorship.
The research is trying to draw real way of al-Waqidi and what were reported by him,
especially the documents, and what he had s
Praise be to God, Lord of the worlds, and the best of prayers, and extradition was made to our master Muhammad and his whole family and companions:
And after:
Surat Al-Qariah is from the royal fence, which is in the thirtieth part of the Noble Qur’an. The commentators differed on the number of verses, and the reason for its naming. This surah talked about the conditions of people on the Day of Resurrection, and about how people were removed from their graves, all of which I spoke about in the preamble.
The research is divided into six topics: the first topic dealt with strange terms, while the second topic dealt with the most important audio issues mentioned in the surah, namely (slurring, advertising, substitution, and silenc
The study aims to introduce the Islamic sites available on the Internet and determine the criteria that contribute to evaluating these sites to indicate their value, topics, and services, while evaluating a simple random sample of the general Islamic sites, which number (35) sites. The results were presented in (8) tables. The study concluded To a set of conclusions, including: (465) “Islamic” websites were seized during the research period, and they are constantly increasing. They were classified according to the name of the website (domain name) com, org, net, edu, and also according to topics such as general Islamic websites and websites of holy places. Mosques, sites of sheikhs, etc. Among the best general Islamic websites are: Isla
... Show MoreThe current study was conducted in the environment of the Martyr Monument Lake in the city center of Baghdad during 2019 to monitor the impact of climatic conditions such as drought, water shortage, high temperatures in the environment of the city and the lack of water flow during the years 2015 to 2018 and their effects on some of the physical and chemical factors of water and the dynamics of the phytoplankton community in the lake environment. Heterogeneity of some studied environmental factors, including air and water temperature, permeability, water depth, pH, DO, BOD5, nutrients, nitrate, NO3, and phosphates were found. The results showed the effect of climate change and the pres
The present study is about tales attributed to certain people and are not traded. Such a study has a great importance for religion scholars and conveyors of hadiths since it is considered as one of the important sources of Islamic legislation that represent the Holy Sunna, and the majority of the recent study is concerned with non-traded tales of religion scholars. The research starts with the definition of such type of tales and then its types, conditions, legality, exceptions, and the benefit from studying such matter. It is mainly concerned with the opinions of the Imami and Hanafi region scholars respectively, and with comparing between the two doctrines i.e. Imami and Hanafi at the end of each
... Show MoreThe influence of an aortic aneurysm on blood flow waveforms is well established, but how to exploit this link for diagnostic purposes still remains challenging. This work uses a combination of experimental and computational modelling to study how aneurysms of various size affect the waveforms. Experimental studies are carried out on fusiform-type aneurysm models, and a comparison of results with those from a one-dimensional fluid–structure interaction model shows close agreement. Further mathematical analysis of these results allows the definition of several indicators that characterize the impact of an aneurysm on waveforms. These indicators are then further studied in a computational model of a systemic blood flow network. This demonstr
... Show MoreThe investment environment is the incubator for all types of domestic and foreign investments, so if their determinants are encouraging, they increase the levels of investment flows and vice versa, as there is a relationship between the nature of the investment environment and the level of investment flows, and the determinants of the investment environment are numerous and the most important of which are security and political stability, and economic and financial factors that include relative stability In the exchange rate and inflation rates, the availability of banks and their development, transparency and integrity in administrative dealings and the lack of prevalence of administrative and financial corruption, and the clari
... Show MoreAfter completing the research, with the help and success of God Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .
The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.
It has known trade offers parts and combination of language and idiomatic .
The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .
As well as the conditions of its zakat according to the jurists and their differences in it .
It
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