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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 Jun 19 2023
Journal Name
Journal Of Engineering
Effect of Swelling Soil on Load Carrying Capacity of a Single Pile
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Expansive soils are recognized by their swelling potential upon wetting due to the existence of some clay minerals such as  montmorillonite. An effective solution was found to avoid the danger of such soils by using piles. A single pile embedded in an elasto-plastic expansive soil has been analyzed by using one of the available software which is ABAQUS to investigate the effect of applied loads on pile’s top and investigate the effect of swelling soils on load carrying capacity of the pile. The result shows that as the pile is axially loaded at its top, the axial force along the pile gradually changes from (tension) to (compression) and the pile tends to move downward. The applied load needed to initiate pile’s settlement depend

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Influence of MHD on Some Oscillating Motions of a Fractional Burgers' Fluid
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This paper presents a study for the influence of magnetohydrodynamic (MHD) on the oscillating flows of fractional Burgers’ fluid. The fractional calculus approach in the constitutive relationship model is introduced and a fractional Burgers’ model is built. The exact solution of the oscillating motions of a fractional Burgers’ fluid due to cosine and sine oscillations of an infinite flat plate are established with the help of integral transforms (Fourier sine and Laplace transforms). The expressions for the velocity field and the resulting shear stress that have been obtained, presented under integral and series form in terms of the generalized Mittag-Leffler function, satisfy all imposed initial and boundary conditions. Finall

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
A Pragmatic Analysis of Implied Meaning in Selected Poems by T.S. Eliot and Al-Sayyab
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In addition to its basic communicative function, language can be used to imply information that is not actually stated, i.e. addressers do not always state exactly (or directly) what they mean. Such instances fall within the domain of pragmatics in that they have to do with how addressers use language to communicate in a particular situation by implication rather than by direct statement. The researcher attempts to demonstrate that the beauty and the multiple layers of meaning in poetry can be better explored if the addressee looks at the lines from a pragmatic perspective in search for implied meaning. There are many devices that can convey implied meaning in poetry, among which are 'rhetorical', 'figurative' or 'literary' devices. But

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Short Text Semantic Similarity Measurement Approach Based on Semantic Network
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Estimating the semantic similarity between short texts plays an increasingly prominent role in many fields related to text mining and natural language processing applications, especially with the large increase in the volume of textual data that is produced daily. Traditional approaches for calculating the degree of similarity between two texts, based on the words they share, do not perform well with short texts because two similar texts may be written in different terms by employing synonyms. As a result, short texts should be semantically compared. In this paper, a semantic similarity measurement method between texts is presented which combines knowledge-based and corpus-based semantic information to build a semantic network that repre

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
Towards Accurate Pupil Detection Based on Morphology and Hough Transform
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 Automatic recognition of individuals is very important in modern eras. Biometric techniques have emerged as an answer to the matter of automatic individual recognition. This paper tends to give a technique to detect pupil which is a mixture of easy morphological operations and Hough Transform (HT) is presented in this paper. The circular area of the eye and pupil is divided by the morphological filter as well as the Hough Transform (HT) where the local Iris area has been converted into a rectangular block for the purpose of calculating inconsistencies in the image. This method is implemented and tested on the Chinese Academy of Sciences (CASIA V4) iris image database 249 person and the IIT Delhi (IITD) iris

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Guiding Mobile Robot by Applying Fuzzy Approach on Sonar Sensors
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This study describes how fuzzy logic control FLC can be applied to sonars of mobile robot. The fuzzy logic approach has effects on the navigation of mobile robots in a partially known environment that are used in different industrial and society applications. The fuzzy logic provides a mechanism for combining sensor data from all sonar sensors which present different information. The FLC approach is achieved by means of Fuzzy Decision Making method type of fuzzy logic controller. The proposed controller is responsible for the obstacle avoidance of the mobile robot while traveling through a map from a home point to a goal point. The FLC is built as a subprogram based on the intelligent architecture (IA). The software program  uses th

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Publication Date
Thu May 12 2011
Journal Name
Iraqi Journal Of Medical Science
A comparative study between the side effects of copper intrauterine device in women with non-scarred and scarred uterus
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Publication Date
Fri Feb 10 2012
Journal Name
Molecules
Design, Synthesis and Preliminary Pharmacological Evaluation of New Non-Steroidal Anti-Inflammatory Agents Having a 4-(Methylsulfonyl) Aniline Pharmacophore
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A series of 4-(methylsulfonyl)aniline derivatives were synthesized in order to obtain new compounds as a potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the final compounds 11–14 was evaluated in rat using an egg-white induced edema model of inflammation in a dose equivalent to 3 mg/Kg of diclofenac sodium. All tested compounds produced significant reduction of paw edema with respect to the effect of propylene glycol 50% v/v (control group). Moreover, the activity of compounds 11 and 14 was significantly higher than that of diclofenac sodium (at 3 mg/Kg) in the 120–300 minute time interval, while compound 12 expressed a comparable effect to that of di

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Publication Date
Wed Feb 01 2023
Journal Name
Practice Periodical On Structural Design And Construction
Leading Indicators of the Health and Well-Being of the Construction Workforce: Perception of Industry Professionals
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Publication Date
Sat Apr 25 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF CAPITAL ADEQUACY AND ASSET QUALITY ON THE VALUE OF THE BANK AN APPLIED STUDY ON A SAMPLE OF IRAQI BANKS LISTED ON THE IRAQ STOCK EXCHANGE
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As the banking sector is a strong influence on the country's economic growth,The solid financial well-being of anybank does not mean only a guarantee for its investors, It is also important for both owners and workers and for theeconomy in all its joints.The elements of capital adequacy and quality of assets are important to the functioning of thebanking business.In this study, the research sample included four private banks. Quarterly data were used for the period(2011 - 2018).Moreover, data is also collected from articles, papers, the World Wide Web (the Internet) and specializedinternational journals.In this research, an effort was made to try to find out the effect of (the ratio of the capital owned todeposits on the value of the bank),

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