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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
Wed Jun 24 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
UPLC-ESI-MS/MS and Various Chromatographic Technique for Identification of Phytochemicals in Populus euphratica Oliv. Leaves Extract
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The aim of this study is to screen the phytochemicals found in Populus euphratica leaves since this type of trees are used traditionally by many villagers as treatment for eczema and other skin disease and also this plant is poorly investigated for their phytochemicals especially in Iraq. Phytochemical screening of the extracts obtained from the n-hexane and chloroform fraction of leaves of Populus euphratica was done by Thin-layer chromatography and various spraying reagents to test if alkaloids, sterols and other compounds are present. UPLC-electrospray ionization –tandem mass spectroscopy along with GC-MS and HPTLC are used to identify the phytochemicals present in the plant leaves.UPLC-ESI-MS/MS method 20 compound

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Publication Date
Mon Dec 21 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
PHARAOH EAGLE OWL BUBO ASCALAPHUS (SAVIGNY, 1809) (STRIGIFORMES, STRIGIDAE), THE “SHROUDED IN MYSTERY” OWL OF IRAQ AND IRAN
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The easternmost extent of the Pharaoh Eagle Owl Bubo ascalaphus (Savigny, 1809)
distribution has remained enigmatic due to id entification problems and lack of owl research.
In Iraq, B. ascalaphus has been reported from only few localities in western Iraqi deserts;
while its occurrence in Iran has not been reported before this study. In 2017 2020, several
new records of B. ascala phus in western through southeastern Iraq were made and a new
distribution range in western Iran was confirmed. Furthermore, field identification,
interspecific relationships and conservation status of B. ascalaphus in Iraq and Iran were
comprehensively di scussed.


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Publication Date
Sun Dec 01 2024
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Characterization, Biological, and Antioxidant Activity of New Metal Ion Complexes with Schiff Base Derived from 2-Hydroxybenzohydrazide
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The study involved the synthesis of new complexes with tetradentate ligand (LH). The general formula of complexes was [M(LH)(H2O)2] with M of Ni2+, Co2+, Cu2+, and Zn+. The ligand was synthesized by treating the 2-hydroxybenzohydrazide with salicylaldehyde. The structural characteristics of ligands and complexes were analyzed using various techniques, including elemental analyses, magnetic susceptibility, molar conductivity, infrared, ultraviolet absorption, mass, and NMR spectroscopy studies. The physical measurements indicated that the prepared complexes are non-electrolyte and showed that the ligand is tetradentate when coordinated with metal ions through the nitrogen of azomethine (–C=N–), two oxygen atoms of O–H phenolic,

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Publication Date
Wed May 12 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
The Effect of Defensive Exercises in the Motor Response to Develop Some Defensive Skills for Young Basketball Players
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Publication Date
Sun Jan 01 2017
Journal Name
Research Journal Of Pharmacy And Technology
The Lived Experience of Iraqi Nurses who Live and Work in Communities Impacted by War or Terrorist Threat
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Publication Date
Thu Dec 01 2022
Journal Name
Chemical Data Collections
Removal of an anionic Eosin dye from aqueous solution using modified activated carbon prepared from date palm fronds
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Publication Date
Mon Jun 10 2024
Journal Name
Humanities And Social Sciences Communications
The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq
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Abstract<p>This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, a</p> ... Show More
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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
Extraction of Bovine Serum Albumin by Aqueous Two-Phase System Using PEG4000/Sodium Citrate and PEG8000/Sodium Phosphate
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Aqueous Two Phase System (ATPS) or liquid-liquid extraction is used in biotechnology to recover valuable compounds from raw sources. In Aqueous Two-Phase Systems, many factors influence the Partition coefficient, K, (which is the ratio of protein concentration in the top phase to that in the bottom phase) and the Recovery percentage (Rec%). In this research, two systems of ATPS were used: first, polyethylene glycol (PEG) 4000/Sodium citrate (SC), and the second, PEG8000/ Sodium phosphate (SPH), for the extraction of Bovine Serum Albumin (BSA). The behavior of Rec% and K of pure (BSA) in ATPS has been investigated throughout the study by the effects of five parameters: temperature, concentration of polyethylene glycol (P

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Publication Date
Thu Oct 24 2024
Journal Name
Applied Water Science
Tectonic activation and the risk of Ilisu Dam collapse to Iraq through modelling and simulation using HEC-RAS
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Abstract<p>Floods caused by dam failures can cause huge losses of life and property, especially in estuarine areas and valleys. In spite of all the capabilities and great improvements reached by man in the construction of dams and their structures, they will remain helpless before the powerful forces of nature, especially those related to tectonic activation, and the occurrence of earthquakes of different intensities.</p><p>The region extending from the Ilisu Dam in Turkey to the Mosul Dam in Iraq was chosen as an area for this study, and the HEC-RAS application was used to simulate the collapse of the Ilisu Dam due to a major earthquake, to know the magnitude of the risks and losses that could result</p> ... Show More
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Publication Date
Mon Nov 11 2024
Journal Name
International Journal Of Dynamics And Control
The modified predator–prey model response to the effects of global warming, wind flow, fear, and hunting cooperation
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Global warming has a serious impact on the survival of organisms. Very few studies have considered the effect of global warming as a mathematical model. The effect of global warming on the carrying capacity of prey and predators has not been studied before. In this article, an ecological model describing the relationship between prey and predator and the effect of global warming on the carrying capacity of prey was studied. Moreover, the wind speed was considered an influencing factor in the predation process after developing the function that describes it. From a biological perspective, the nonnegativity and uniform bounded of all solutions for the model are proven. The existence of equilibria for the model and its local stability is inves

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