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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
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Education Program ConcerningCardiotocography on Nurses- MidwivesPractice in Maternity Hospitals at Baghdad City.
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Objectives: To identify the effectiveness program on nurse- midwife practice concerning performed
cardiotocography to pregnant women and to find out the relationship between nurse- midwife practice and
certain studied variables.
Methodology: A quasi-experimental design (pretest-post test approach) was conducted at three sector AlRussafa
directorate, AL- Karckh directorate and Medical City Directorate from the period of March, 26th 2014
to August, 30th 2015. A non-probability sample consisted of (130) nurse -midwives were selected and divided
into two groups (65) nurses-midwives (case group) who exposed to the educational program and (65 ) nursesmidwives
who didn't expose to the program considered as control group . D

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Publication Date
Tue May 30 2023
Journal Name
Dirasat: Human And Social Sciences
The Family of Minister Al-Sayyid Al-Ajall: A Study of Its Political, Administrative, and Urban Role (7th-8th Century AH / 13th-14th AD)
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Objectives: The study aimed to clarify the role of Al-Sayyid Al-Ajall and his family in the service of the Mongol Empire. They worked to develop its administrative and military institutions, benefiting from their extensive experience in administration, politics, economics, and urban affairs. Due to their capabilities, they received the patronage of Genghis Khan and subsequent generations, earning the confidence of the ruling Mongol authority. As a result, they were granted significant powers within the state.       Methods: The study relied on the analytical method to analyze historical texts, compare them with others, and discuss them accurately. Results: The study yielded several results, including the minister's keen interes

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Estimates of Palestinian University Students in Gaza Governorate to the Contribution Degree of Teaching Human Sciences in their Political Education: محمود عبد المجيد عساف
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The study aims to examine the estimation of a sample of Palestinian University students in Gaza governorate to the contribution of teaching human sciences in their political education. It further aims to reveal whether there are statistically significant differences at a significance level (α≤ 0.05) between the averages of the sample. Such differences might be attributed to the following variables: sex, residential area, specialization. To achieve this, the researcher used the descriptive approach by applying a tool of (50) items on (618) randomly chosen male and female students from the largest Palestinian universities in the governorates of Gaza. Results have shown that: the overall degree of estimation to the contribution of teachi

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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Strain specificity in antimicrobial activity of non-thermal plasma
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Non-thermal (low-temperature) plasma may act as an alternative approach to control superficial wound and skin infections when the effectiveness of chemical agents is weak due to natural pathogen or biofilm resistance. In this paper an atmospheric pressure plasma needle jet device which generates a cold plasma jet is used to measure the effectiveness of plasma treatment against different pathogenic bacteria and to test the individual susceptibility of pathogenic bacteria to non-thermal argon plasma. It is found that, Gram-negative bacteria were more susceptible to plasma treatment than Gram-positive bacteria. For the Gram-negative bacteria Pseudomonas aeruginosa, there were no survivors among the initial 1x108C.F.U (Co

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Non-deterministic Approach for Reliability Evaluation of Steel Beam
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This paper aims to evaluate the reliability analysis for steel beam which represented by the probability of Failure and reliability index. Monte Carlo Simulation Method (MCSM) and First Order Reliability Method (FORM) will be used to achieve this issue. These methods need two samples for each behavior that want to study; the first sample for resistance (carrying capacity R), and second for load effect (Q) which are parameters for a limit state function. Monte Carlo method has been adopted to generate these samples dependent on the randomness and uncertainties in variables. The variables that consider are beam cross-section dimensions, material property, beam length, yield stress, and applied loads. Matlab software has be

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Revaluation of Student Failure Reasons Using Non-Additive Methods
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In this paper, An application of non-additive measures for re-evaluating the degree of importance of some student failure reasons has been discussed. We apply non-additive fuzzy integral model (Sugeno, Shilkret and Choquet) integrals for some expected factors which effect student examination performance for different students' cases.

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Publication Date
Tue Feb 28 2017
Journal Name
Journal Of Engineering
Non-Isothermal Crystallization Kinetics Model of PBT/ MWCNTs Nanocomposites
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The non-isothermal crystallization kinetics and crystalline properties of nanocomposites poly butyleneterephthalate, [PBT] /multiwalled-carbon nanotubes (MWCNTs) were tested by differential scanning calorimetry (DSC). PBT/(MWCNTs) nanocomposite was prepared by ultrasonicated of MWCNTs (0.5, 1, 2, 4 wt %) in dichloromethane (DCM) and after that the powdered PBT polymer was added to the MWCNTs solution. The non-isothermal crystallization results show that increasing the MWCNTs contents, decreased the melting temperature (Tm) of PBT/(MWCNTs) nanocomposite as compared with pure PBT, while resulting in improving the degree of crystallinity. These results indicated that a little amount of MWCNTs can be evident strong nucleating agent in PBT na

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Publication Date
Sat Jan 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Residual post fire strength of non-prismatic perforated beams
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Abstract<p>The main aim of this study is to assess the performance and residual strength of post-fire non-prismatic reinforced concrete beams (NPRC) with and without openings. To do this, nine beams were cast and divided into three major groupings. These groups were classified based on the degrees of heating exposure temperature chosen (ambient, 400, and 700°C), with each group containing three non-prismatic beams (solid, 8 trapezoidal openings, and 8 circular openings). Experimentally, given the same beam geometry, increasing burning temperature caused degradation in NPRC beams, which was reflected in increased mid-span deflection throughout the fire exposure period and also residual deflectio</p> ... Show More
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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Consumer Subjective Values and their Reflection on Fashion Design: وسن خليل إبراهيم
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This paper deals with the subjective reflections of consumer values ​​on fashion design. The   consumer self is determined by the consumer's idea of ​​himself, according to the intellectual, spiritual and social values, and these values ​​take their intellectual reflection in the form of material values ​​that the consumer finds in fashion design. These values ​​are based on considerations between what is intellectual represented by the values ​​of the consumer, and what is material determined by the fashion design, which also proceed from values that are visible or implied in costume design, such as the function, beauty and symbol. The   consumer self gets its material image represented in the

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Publication Date
Thu Oct 07 2021
Journal Name
Rimak International Journal And Humanities And Social Sciences
children were exposed to animation on specialized satellite channels and verified gratifications
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