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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
Fri Dec 01 2023
Journal Name
Journal Of Molecular Liquids
Experimental investigation of combined carbon nanoparticles (CNPs), ionic liquid (I.L), and low salinity water to enhance oil recovery (EOR) at Iraq's southern oil fields
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Publication Date
Sat Mar 01 2025
Journal Name
Water, Air, & Soil Pollution
Adsorptive Performance of High Surface Area Date Palm Bunch Activated Carbon Towards Methyl Violet and Fuchsin Basic Dyes Removal: Thermochemical Activation And Statistical Optimization
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Herein, date palm (Phoenix dactylifera) bunch (DPB) waste was transformed into activated carbon (DPAC) adsorbent by using microwaveinduced ZnCl2 activation for 15 min at a power of 600 W. Several analytical methods were used to explain the physicochemical parameters of DPBAC including XRD, pHpzc, BET, SEM–EDX, and FTIR. Afterwards, the adsorptive performance of DPBAC was thoroughly investigated for the removal of two structurally different organic dyes namely methyl violet (MV) and fuchsin basic (FB). The key adsorption parameters, including the dose of DPBAC (A: 0.02–0.06 g), the solution pH (B: 4–10), and the contact time (C: 2–20 min) were statistically optimized using the Box-Behnken design with response surface methodology (RSM

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Publication Date
Sat Nov 22 2014
Journal Name
Indian Journal Of Physics
Comparison between shell model and self-consistent mean field calculations for ground charge density distributions and elastic form factors of 12C and 16O nuclei
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Publication Date
Tue Sep 30 2025
Journal Name
Iraqi Journal Of Science
Quinoline-2-carboxlic acid derivatives bearing oxadiazole moiety: Synthesis, Skin Antitumor, ‎Antibacterial, antifungal activities, and POM studies for the Identification of the Pharmacophore ‎Sites
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A new series of chalcone derivatives featuring an oxadiazole-quinoline moiety were successfully synthesized through a multi-step reaction sequence, commencing with quinoline-2-carboxylic acid as the starting material. First, the carboxylic group was chlorinated to form an acid chloride, following reacted with hydrazine hydrate. The resulting product underwent cyclization with carbon disulfide in an alkaline solution to produce 5-(quinolin-2-yl)-1,3,4-oxadiazole-2-thiol, followed by alkylation using chloroacetone. In the final step, an aldol condensation reaction was carried out by grinding the acetone derivative with various aromatic aldehydes, yielding the desired chalcones. The synthesized compounds were characterized by Rf, FTIR,

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Publication Date
Sat Dec 09 2023
Journal Name
Acta Geochimica
Provenance and depositional setting of the Late Miocene- Pleistocene clastic sediments in the eastern Arabian Peninsula and western Iraq using rare earth elements geochemistry
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Publication Date
Wed Mar 05 2025
Journal Name
Water, Air, & Soil Pollution
Adsorptive Performance of High Surface Area Date Palm Bunch Activated Carbon Towards Methyl Violet and Fuchsin Basic Dyes Removal: Thermochemical Activation And Statistical Optimization
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Publication Date
Wed Nov 04 2020
Journal Name
Journal Of Physical Organic Chemistry
Preparation, spectroscopic study of Schiff base derived from dopamine and metal Ni(II), Pd(II), and Pt(IV) complexes, and activity determination as antioxidants
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Abstract<p>A new Schiff base (HL<sub>2</sub>) ligand (4‐{2‐[(2‐hydroxy‐benzylidene)‐amino]‐ethyl}‐benzene‐1,2‐diol) has been synthesized by condensing of 4‐(2‐amino‐ethyl)‐benzene‐1,2‐diol and 2‐hydroxy‐benzaldehyde. In turn, its transition metal complexes were prepared, having the following general formulas: Ni(L<sub>2</sub>)<sub>2</sub>, Pd(L<sub>2</sub>)<sub>2</sub>, and Pt(L<sub>2</sub>)<sub>2</sub>2Cl. The prepared ligand and its metal complexes Ni(II), Pd(II), and Pt(IV) have been characterized by Fourier transform infrared (FTIR) spectra, proton nuclear magnetic resonance (<sup>1</sup>H‐NMR</p> ... Show More
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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Dielectric properties and A.C electrical conductivity analysis of (La<sub>2</sub>O<sub>3</sub>)<sub>1-x</sub>(ZnO)<sub>x</sub>
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Summery<p>The A.C conductivity of three samples of lanthanide oxide : zinc oxide (La<sub>2</sub>O<sub>3</sub>)<sub>1-x</sub>(ZnO)<sub>x</sub> pellets with different zinc oxide content which were sintered 1273 K temperatures were studied using LRC meters in the frequency range of 50–10<sup>6</sup> Hz at temperature of 30 °C. The a.c conductivity, was analyzed depending of the universal power law proposed by Jonsher,. The slope of the relation between logarithm of a.c conductivity and angular frequency represent the s value were in the range (0.44-0.77) which found to increase by increasing of zinc oxide content which coincided with the small po</p> ... Show More
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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Preparation, Study and Theortical Treatment of Co(II) Ni(II) Cu(II) and Zn(II) Schiff Base Coplexes with Sodium [N-(hydroxyl naphtholidine) Glycine imino].
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Anew Schiff base (NaHL) has been prepared from the reaction between the salt of amino acid glycine with 2-hydroxy naphthaldehyde. By tridentate Schiff base of (ONO), donors were characterized by using U.V and spectrophotometer techniques. Complexes of Co(II) Ni(II) Cu(II) and Zn(II) ion with the ligand have been prepared, these complexes were identified by infrared, electronic spectral data, elemental analysis, magnetic moments, and molar conductivity measurements. It is concluded from the elemental analysis that all the complexes have (1:2) [metal:ligand] molar ratios, octahedral, with the exception to Zn(II) complex which have (1:1)[metal:ligand] molar ratio.

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Publication Date
Fri Jun 30 2023
Journal Name
لارك
Expressions of probability in Spanish language and their translation into Arabic (Empirical study)تعابير الاحتمالية في اللغة الاسبانية و ترجمتها الى اللغة العربية: دراسة تطبيقية
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The probability is considered one of the grammatical cases in all languages of the world. Expressions of probability in Spanish language are expressed by various structures, expressions and some verb tenses. By this study explains the grammatical cases, the verbal periphrases, the impersonal expressions, the future tenses (simple and perfect) and the conditional mode of probability in Spanish language .We have explains these cases in detail with examples that have extracted from various spanish grammar books .The specific objective of this study is to know the resources and constructions of probability in Spanish language and their translation in Arabic language.

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