Preferred Language
Articles
/
jeasiq-659
Impact of non-current assets impairment reporting on certain financial indicators application on Al-Mansour Pharmaceuticals- a private corporation
...Show More Authors

   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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Lightwave Technology
A Random Number Generator Based on Single-Photon Avalanche Photodiode Dark Counts
...Show More Authors

View Publication
Scopus (23)
Crossref (21)
Scopus Clarivate Crossref
Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Science
Gray-Scale Image Compression Method Based on a Pixel-Based Adaptive Technique
...Show More Authors

     Today in the digital realm, where images constitute the massive resource of the social media base but unfortunately suffer from two issues of size and transmission, compression is the ideal solution. Pixel base techniques are one of the modern spatially optimized modeling techniques of deterministic and probabilistic bases that imply mean, index, and residual. This paper introduces adaptive pixel-based coding techniques for the probabilistic part of a lossy scheme by incorporating the MMSA of the C321 base along with the utilization of the deterministic part losslessly. The tested results achieved higher size reduction performance compared to the traditional pixel-based techniques and the standard JPEG by about 40% and 50%,

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Agrosystems, Geosciences & Environment
Cover crop influence on soil water dynamics for a corn–soybean rotation
...Show More Authors
Abstract<p>Crop production is reduced by insufficient and/or excess soil water, which can significantly decrease plant growth and development. Therefore, conservation management practices such as cover crops (CCs) are used to optimize soil water dynamics, since CCs can conserve soil water. The objective of this study was to determine the effects of CCs on soil water dynamics on a corn (<italic>Zea mays</italic> L.)–soybean [<italic>Glycine max</italic> (L.) Merr.] rotation at three soil depths over 3 yr. The study was conducted at the Chariton County Cover Crop Soil Health Research and Demonstration Farm (CCSH) in Missouri. Initial CC establishment occurred in 2012. Volumetric soil water </p> ... Show More
View Publication
Scopus (18)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
The concept of tira according to Imam Al-Manawi in his book Fayd Al-Qadeer
...Show More Authors

Tira is a custom known to the Arabs since the pre-Islamic era. in the occurrence of good or evil. And from the pessimism: that the Arabs in the pre-Islamic era depended on birds, so if one of them went out for a matter, If he sees a bird flying to the right, he will believe in him and go on his journey and his need. The research aims to introduce Imam Al-Manawi and explain his saying in Al-Tira through his book Fayd Al-Qadeer.

View Publication Preview PDF
Publication Date
Sat Jun 01 2024
Journal Name
Journal Of Scientific Development For Studies And Research
The Role of E-Learning in teaching the Arabic language to non- native speakers
...Show More Authors

After the information revolution that occurred in the Western world, and the developments in all fields, especially in the field of education and e-learning, from an integrated system based on the effective employment of information and communication technology in the teaching and learning processes through an environment rich in computer and Internet applications, the community and the learner were able to access information sources and learning at any time and place, in a way that achieves mutual interaction between the elements of the system and the surrounding environment. After the occurrence of the phenomenon of Covid 19, it led to a major interruption in all educational systems that had never happened before, and the disrupt

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Market Iraq Securities in activation Industrial sector Special
...Show More Authors

The financial market plays an important role in influencing the economic sectors, including the private industrial sector, through the provision of capital and transfer from savers to investors for the purpose of establishing or expanding projects. Therefore, the financial market is one of the important tools in stimulating the economy in general and the industrial sector in particular, Through the inclusion of industrial companies in the financial market and the introduction of industrial shares to the public, and then provide the necessary funding to stimulate the private industrial sector, Iraq is one of the oil-dependent countries on the oil sector mainly, which lacks industrial production, which is from Are the sectors that

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 12 2007
Journal Name
Iraqi Journal Of Laser
Incident Laser Power and Concentration Effects on the Fluorescence of DCM Dye in PMMA Polymer
...Show More Authors

Incident laser power and concentration effects on fluorescence emission from DCM dye in PMMA polymer have been investigated. Different concentrations of the dye were used. It was found that the fluorescence intensity increased with increasing of the concentration of the dye, with a red shift. In addition, it was found that the fluorescence intensity increased with the increase of the incident laser power I0.

View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Investigation of Load and Pressure Distribution on Wing with Wake Rollup for Low Speed Aircraft
...Show More Authors

The presented work shows a preliminary analytic method for estimation of load and pressure distributions on low speed wings with flow separation and wake rollup phenomena’s. A higher order vortex panel method is coupled with the numerical lifting line theory by means of iterative procedure including models of separation and wake rollup. The computer programs are written in FORTRAN which are stable and efficient.

      The capability of the present method is investigated through a number of test cases with different types of wing sections (NACA 0012 and GA(W)-1) for different aspect ratios and angles of attack, the results include the lift and drag curves, lift and pressure distributions along the wing s

... Show More
View Publication Preview PDF
Publication Date
Sun May 09 2021
Journal Name
Arab Science Heritage Journal
الواح فخارية غير منشورة من المتحف العراقي
...Show More Authors

The study of Terracotta in Mesopotamia is one of the important
technical topics that gave us valuable information ،whether from a
technical or cultural point of view

View Publication Preview PDF
Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
ANALYSIS UNBALANCED FACTORIAL EXPERIMENTS FOR THE RICE CROP
...Show More Authors

Abstract:

           The great importance that distinguish these factorial experiments made ​​them subject a desirable for use and application in many fields, particularly in the field of agriculture, which is considered the broad area for experimental designs applications.

            And the second case for the factorial  experiment, which faces researchers have great difficulty in dealing with the case unbalance we mean that frequencies treatments factorial  are not equal meaning (that is allocated a number unequal of blocks or units experimental per tre

... Show More
View Publication Preview PDF
Crossref