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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
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Properties of Fuzzy Compact Linear Operators on Fuzzy Normed Spaces
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In this paper the definition of fuzzy normed space is recalled and its basic properties. Then the definition of fuzzy compact operator from fuzzy normed space into another fuzzy normed space is introduced after that the proof of an operator is fuzzy compact if and only if the image of any fuzzy bounded sequence contains a convergent subsequence is given. At this point the basic properties of the vector space FC(V,U)of all fuzzy compact linear operators are investigated such as when U is complete and the sequence ( ) of fuzzy compact operators converges to an operator T then T must be fuzzy compact. Furthermore we see that when T is a fuzzy compact operator and S is a fuzzy bounded operator then the composition TS and ST are fuzzy compact

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Adsorption Study of Rhodamine –B Dye on Plant (Citrus Leaves)
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The current research includes the adsorption of Rhodmine-B Dye on the surface of Citrus Leaves using the technique of UV. Vis spectrophotometer to determine data of quantitative adsorption at various contact time, ionic strength, PH and temperature conditions. As a function of temperatures 25,35,45,55 0C, the dsorption phenomenon was examined, and the results showed that Rhodamine-B adsorption Citrus leaves rose with increasing temperatures on the surface (endothermic process). Using various NaCl solution concentrations, the effect of ionic strength on adsorption has also been studied. Increasing the importance of ionic strength has been shown to improve the amount of adsorption of Rhodamine-B on citrus leaves at constant temp

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Anticyclones Merge on the Temperature in the stations of Mosul, Baghdad and Basra for the Period (2005-2015)
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           The Anticyclone Merge affects Iraq’s climate clearly through its impact on the different climatic elements. where it appears while they pass through special and distinctive weather . and most of this affection appears in temperatures, Therefore, this research study the relationship between the repetition and the survival period of the Anticyclone Merge and temperature average by using coefficient correlation (Pearson) that shows there’s strong inverse relationship between the integration of Anticyclones and temperatures average.                        &nbs

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Publication Date
Fri Dec 31 2021
Journal Name
Political Sciences Journal
The Effect of the change of Energy Factor on the American-Russian Competition in Europe
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Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
A study of the nomenclature of Russian vocabulary of Arabic origin denoting some religious worship, or denoting some political and social positions: «Лексика арабского происхождения со значением «служители религиозного культа, социального статуса» и её функционирование в русской речи»
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      The present paper discusses one of the most important Russian linguistic features of Arabic origin Russian lexes denoting some religious worship or some political and social positions like Qadi, Wally, Sultan, Alam, Ruler, Caliph, Amir, Fakih, Mufti, Sharif, Ayatollah, Sheikh.. etc.  A lexical analysis of the two of the most efficient and most used words of Arabic origin Russian lexes that are “Caliph and Sheikh” is considered in the present study. The lexicographic analysis of these words makes it possible to identify controversial issues related to their etymology and semantic development.

The study is conducted by the use of the modern Russian and Arabic dictionary, specifically, (Intermediate lexicon Dictionary

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Impact of Electronic Games on the Increase of School Dropout among Students in the Basic Stage in Jordan from their teachers’ Perspective
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The study aims to identify the impact of electronic games on increasing the dropout rate among students in the basic stage in Jordan from their teachers’ point of view. The study adopted a descriptive survey method. Its community consisted of all fe(male) teachers of the basic stage in public and private schools, (First Amman, Irbid, and special education in Zarqa and Amman). The electronic questionnaire was used as a tool for the study. The results have shown that the effect of electronic games on increasing the dropout rate among students in the basic stage in Jordan was high. Besides, there are statistically significant differences due to the gender variable for males. There are statistically significant differences due to the varia

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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
An Evaluation of Environmental Performance According to The International Standard (ISO14001: 2015) in a Field East of Baghdad / A Case Study in the Midline Oil Company
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EMS in accordance with ISO 14001: 2015 is considered an entry point to reduce environmental impacts, especially the effects resulting from the oil industry, which is the main source of environmental pollution and waste of natural resources, since the second revision of the standard took place in September 2015. The problem of the research was manifested in the weakness in understanding the correct guidelines that must be followed in order to obtain and maintain the standard. The purpose of this research was to give a general picture of what is behind ISO14001:2015 and how it is possible to create a comprehensive base for understanding its application by seeking the gap between the actually achieved reality, standards requirements

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Publication Date
Tue Nov 22 2022
Journal Name
College Of Islamic Sciences
The issues of illusion to Ibn hisham AI- Ansari( H 761T) on grammarian
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This research shows the issues of Ibn Hisham's illusion in its leadership of the grammarians; As Ibn Hisham attributed - during his presentation of grammatical issues - grammatical opinions to a number of grammarians claiming them in them, and after referring to the main concepts that pertain to those grammarians, we found that Ibn Hisham had delusional in those allegations, in addition to that clarifying the terms illusion and claim in the two circles of language And the terminology, and perhaps the most prominent result in this research is that he worked to investigate these issues by referring to their original sources, with an explanation of the illusions of Ibn Hisham in his attribution to these issues.

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Hiding the Type of Skin Texture in Mice based on Fuzzy Clustering Technique
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A substantial matter to confidential messages' interchange through the internet is transmission of information safely. For example, digital products' consumers and producers are keen for knowing those products are genuine and must be distinguished from worthless products. Encryption's science can be defined as the technique to embed the data in an images file, audio or videos in a style which should be met the safety requirements. Steganography is a portion of data concealment science that aiming to be reached a coveted security scale in the interchange of private not clear commercial and military data. This research offers a novel technique for steganography based on hiding data inside the clusters that resulted from fuzzy clustering. T

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Publication Date
Tue Mar 19 2019
Journal Name
Political Sciences Journal
Rentierism effect on the democratic choice of the state In Iraq after 2003
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The linguistic meaning of the verse in the Arabic dictionaries applies very much to the reality of rent and its effect. This is true of economic growth as a continuous increase in real per capita income in addition to the same thing. Therefore, development does not necessarily achieve a comprehensive and structural increase of the various economic sectors. As the rent came in the sense of a terrible land open Maim any fertilized. And the camel is a ma'aya and a ra'i: that is, it goes in the pasture and returns itself. This is similar to the extraction of oil after it is ready for investment and earn its revenue as soon as it exists or is extracted by external parties. If the rent is first linked to agriculture, especially the fertile lan

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