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jeasiq-659
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
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
The Scientific Contribution of the Al-Kindy College Medical Journal to the World Literature on the COVID-19 Pandemic
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The beginning of COVID-19 in Wuhan, China in late December 2019 and its worldwide transmission has led the World Health Organization to formally address the pandemic. The pandemic has imposed influential impacts on different environmental, economic, social, health, and living aspects. Publishing in scholastic journals was not immune from these impacts.

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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Effect of Good Hygiene Practices on E. coli O157:H7 Contamination in Some Al-‎Karkh Area Restaurants, Baghdad, Iraq
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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Effect of Waste Water Bacteria and some chemical properties on drinking Water in AL-Mada,in Treatment Plan Station
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Three stations were chosen on the water treatment plan of al- madaan .The Samples collected from the (Raw water) and the Sedimentation, filtration and storage water and the drinking water of outlet. Coliform densities T.S and F.C and TS and F.S and total bacterial count as bacteriological pollution indicators, as moste probable number (MPN) method was studied in test. Also some of the chemical characteristics of the water like pH , total suspended solid T.S.S, T.D.D.and S04 , T.Hardness , Ca++ , Mg++ . From the results it were indicated . The study showed the drinking water of outlet (distriputed in system) was agree with WHO criteria and Iraqi limits standards .

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Screening of Epiphytic Algae on the Aquatic Plant Phragmites australis inhabiting Tigris River in Al-Jadria Site, Baghdad, Iraq
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The present work included qualitative study of epiphytic algae on dead and living stems, leaves of the aquatic plant Phragmitesaustralis Trin ex Stand, in Tigris River in AL- Jadria Site in Baghdad during Autumn 2014, Winter 2015, Spring 2015, and Summer 2015. The physical and chemical parameters of River’s water were studied (water temperature, pH, electric conductivity, Salinity, TSS, TDS, turbidity, light intensity, dissolve oxygen, BOD5, alkalinity, total hardness, calcium, magnesium and plant nutrient). A total of 142 isolates of epiphytic algae were identified. Diatoms were dominant by 117 isolates followed by Cyanobacteria (13isolates), Chlorophyta (11 isolates) and Rhodophyta (1 isolate), Variations in the isolates number were rec

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Publication Date
Tue Apr 16 2024
Journal Name
International Development Planning Review
AN ELECTRONIC SYSTEM ACCORDING TO THE COOPERATIVE METHOD AND ITS IMPACT ON DEFENSIVE MOVEMENTS IN YOUTH BASKETBALL
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What distinguishes the athlete in dealing with all stimuli is the ability to understand the cognitive rules through which he acts and directs behavior through thinking and regular planning methods in dealing with the environment in a realistic manner, and this comes through techniques and means based on modernity in obtaining information that makes the athlete arrange in His memory is the programs that are the most important crutch for relying on when he asks for them in applying and executing the skill assignment. One of the enhancers of awareness of variables is the ability of coaches to provide openness in modern ideas to find solutions, through which the player can sense and interpret events and produce outputs for quick and successful

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Publication Date
Sat Jul 27 2019
Journal Name
Sensors
Neurophysiological Characterization of a Non-Human Primate Model of Traumatic Spinal Cord Injury Utilizing Fine-Wire EMG Electrodes
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This study aims to characterize traumatic spinal cord injury (TSCI) neurophysiologically using an intramuscular fine-wire electromyography (EMG) electrode pair. EMG data were collected from an agonist-antagonist pair of tail muscles of Macaca fasicularis, pre- and post-lesion, and for a treatment and control group. The EMG signals were decomposed into multi-resolution subsets using wavelet transforms (WT), then the relative power (RP) was calculated for each individual reconstructed EMG sub-band. Linear mixed models were developed to test three hypotheses: (i) asymmetrical volitional activity of left and right side tail muscles (ii) the effect of the experimental TSCI on the frequency content of the EMG signal, (iii) and the effect

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Publication Date
Fri Jun 17 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Clinicopathological analysis of 80 cases of oral lobular and non lobular capillary hemangioma (pyogenic granuloma): A Retrospective study
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Background: Oral pyogenic granuloma (PG) is a clinicopathological entity that could develop due to the reaction to a variety of stimuli, such as low-grade local irritation, traumatic damage, and hormonal stimulation. There are two histopathological types of pyogenic granuloma; lobular type -capillary hemangioma (LCH) and non-lobular type; with PG,LCH has highly vascular, diffuse capillary growth while non- lobular variant mimicking granulation tissue with heavily inflammated stroma. The study aims were to review the clinical  and histopathological spectrum of an oral pyogenic granuloma from different intraoral sites in order to avoid diagnostic pitfalls associated with similar morphological lesions and to determine

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Raised excessive consumption on environment and price levels during the period 2005- 2013.: Raised excessive consumption on environment and price levels during the period 2005- 2013.
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When the financial resources of individuals and groups available, this will lead to increase the consumption ranges and sometimes reached to excessive especially to the categories that have little awareness about economic importance and its reflections. it seems that consumerism has increased in many countries including Iraq because of many factors, and the most important one is the availability of financial resources as a result of the increase in oil exports as well as the spread of consumption media department at various levels especially.

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Anxiety of death among pregnant women in the light of some Demographic variables Governorates Bethlehem and Tulkarm as a model
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This study aims to identify the anxiety pregnant women have of dying, in the light of some Demographic variables in Bethlehem (age, residence, and the mother's job). The descriptive method was used in this study. To achieve the study purposes, the researchers developed a questionnaire as a tool of study, which consisted of (19) paragraphs ,after been verified of its validity & stability.

The researchers distributed questionnaires, and then analyzed them. Results illustrated that the levels of anxiety pregnant women in Bethlehem had of dying was average,  with a mean total score of (3.11),  and with a standard deviation that had the total score of (0.476). Results also illustrated statistical differences in the pregn

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Impact of the Sowt Strategy on the Development of Systemic Intelligence among Students of the Ibn Rushd College of Education for the Humanities
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The aim of the current research is to identify the impact of the SWOT strategy on developing systemic intelligence among students of the Ibn Rushd College of Education for Human Sciences University of Baghdad / College of Education Ibn Rushd for Human Sciences. The current research community consists of (8590) male and female students, divided into (7) departments. The current research relied on one of the partial control designs, which is the design of non-random groups: experimental group and a control group with a pre and post-test. As for the research tool, It was represented by Tourmanin’s Systemic Intelligence Scale (2012) of (50) items that measure the eight components of systemic intelligence. The results of the Mann Whitney te

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