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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
Mon Mar 04 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Cone beam computed tomography (CBCT) evaluation of ridge shape and bone density in Iraqi sample pre-dental implant insertion
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One of the critical factors for dental implant success is accurate clinical and radiological assessment. Cone-beam computed tomography systems (CBCT) allow surgeons to determine the quality and quantity before surgery, aiding in treatment planning. This study highlights the importance of such an assessment Materials and Methods A total of 40 patients were referred to CBCT scanning for pre-dental implant assessment in the Oral and Maxillofacial Radiology department at Al-Shaheed Gazi Al Hariri Hospital from 2021 to 2022. The patients were between 18 and 50 years old. All data were analyzed with on-demand 3D software (Kavo OP 3D: Cone Beam 3D imaging Germany). Results: Regarding the ridge shape: In the upper anterior and posterior regions, th

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Publication Date
Sun Mar 08 2026
Journal Name
International Journal Of Medical Parasitology And Epidemiology Sciences
Diversity of Intestinal Parasites in Ostriches Struthio camelus Linnaeus, 1758 by Using Routine Parasitological Techniques and PCR in Iraq
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Introduction: Ostrich farming has emerged as a new livestock industry in Iraq, but scientists lack sufficient information on health concerns, including intestinal parasites that cause significant production losses and financial instability over extended periods. Methods: Researchers collected 150 fecal samples from ostriches that dwelled in central and southern Iraq for microscopic examination of intestinal parasite occurrence. Results: The six parasite species included Entamoeba sp., which made up 26.66% of the population, and Cryptosporidium sp. at 11.33%, Ascaridia galli at 10%, Giardia sp. at 4.6%, Raillietina sp. at 2%, and Trichostrongyl. Molecular analysis was performed on a subset of positive samples because Entamoeba sp. is

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Publication Date
Fri Jun 30 2023
Journal Name
Azerbaijan Pharmaceutical And Pharmacotherapy J
Evaluation of Nurses’ Practices and Perceived Barriers Related to Pain Assessment in Critically Ill Patients at Baghdad Teaching Hospitals
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Introduction: Inadequate pain assessment and management is a problem in hospitalized patients that impairs their wellbeing. Intensive care unit nurses’ pain practices are affected by several barriers and enablers. Objectives: The objectives of this study were to determine the level of nurses’ practices and perceived barriers related to pain assessment in critically ill patients. Methodology: A cross-sectional design study was used. Purposive sampling technique was employed, including 100 nurses recruited from 8 intensive care units in Baghdad city, Iraq. The study was conducted from September 1st to October 20th, 2022. The pain assessment and management for critically ill patients survey was used to collect data. Descriptive sta

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Publication Date
Fri Sep 05 2014
Journal Name
Engineering And Technology Journal
New Method to Increase the Ability of the Water for Dissolving Total Salts in Soil by Using the Magnetism
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Publication Date
Wed Dec 13 2023
Journal Name
Drug And Chemical Toxicology
Single and repeat-dose toxicity and local tolerance assessment of newly developed oil emulsion adjuvant formulations for veterinary purposes
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Publication Date
Mon Jan 15 2018
Journal Name
Pollution Research
STUDY THE EFFECT OF THE WAVES EMITTED FROM TOWERS COMMUNICATION IN SOME BIOLOGICAL STANDERDS FROM DIFFERENT REGIONS IN BAGHDAD
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The mobile phone has become one of the most important in our days. The effects of waves from mobile base station may cause health effects on human. The aim of this work was to study the effect of radiofrequency (RF) emitted from mobile base station on the hemoglobin (Hb), packed cell (PCV), white blood cells (WBC) and liver enzymes activity including glutamic oxaloacetic transaminase (GOT), glutamic pyruvie transaminase (GPT) and Alkaline phosphatase (ALP). In this study the people divided into control group who living away from mobile base station and experimental group who living near to the mobile base station. The present result found there is no significant differences (P<0.05) in the Hb and PCV, but there was a significant increases (

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Publication Date
Sat Jun 01 2019
Journal Name
2019 International Engineering Conference (iec)
Assessment of Specific Absorption Rate and Temperature in the Tumor Tissue Subjected to Plasmonic Bow-Tie Optical Nano-Antenna
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of International Society Of Preventive And Community Dentistry
Investigating tensile bonding and other properties of yttrium oxide nanoparticles impregnated heat-cured soft-denture lining composite in vitro
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Aims: This study was conducted to assess the effect of the addition of yttrium oxide (Y2O3) nanoparticles on the tensile bond strength, tear strength, shore A hardness, and surface roughness of soft-denture lining material. Materials and Methods: Y2O3 NPs with 1.5 and 2 wt.% were added into acrylic-based heat-cured soft-denture liner. A total of 120 specimens were prepared and divided into four groups according to the test to be performed (tensile bond strength, tear strength, surface hardness, and surface roughness). Results: There was a highly significant increase in tensile bond strength between the soft liner and the acrylic denture base, tear strength, and hardness at both concentrations as compared to the control group, whereas ther

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Physical Education
Body Image and Its Relationship With Self&#8211;Confidence In Female College of Physical Education and Sport Sciences Students
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سها علي حسين, هويدة إسماعيل إبراهيم, Journal of Physical Education, 2017 - Cited by 1

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Testing the ability of Porcellionides pruinosus (Brandt 1833) Isopoda Crustaceans to decompose and consume cellulosean wastes in different ecosystems
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The present study was undertaken to use individual terrestrial crustacean from Isopoda such as the species Porcellionides pruinosus (Brandt 1833) as environmental cleaner and that through the test of their abilities in decomposition of residues of some cellulosean wastes such as wood pieces which contain high ratio of urban wastes, and residue of Zea mays and particularly leaves as plant waste in agricultural fields and residue of Cynodon dactylon plants which compose the main wastes in most of gardens and parks. Experiments were conducted relatively in stable laboratory conditions to ensure environmental conditions similar to crustaceans' life. The results showed presence of good efficiency of these individuals in treating such wastes as

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