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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
Thu May 14 2009
Journal Name
Journal Of Kerbala University
Synthesis and Characterization of Novel Macrocyclic ligand and its complexes with (Co(II) ,Ni(II) ,Cu(II) ,Zn(II) , and Cd(II) ) ions.
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A new Macrocyclic Schiff base ligand Bis[4-hydroxy(1,2-ethylene-dioxidebenzylidene) pheylenediamine] [H2L] and its complexes with (Co(II) , Ni(II) , Cu(II) , Zn(II) and Cd(II)) are reported . The ligand was prepared in two steps,in the first step a solution of (o-phenylene diamine) in methanol react under reflux with (2,4-dihydroxybenzylaldeyed) to give an (intermediatecompound) [Bis-1,2 (2,4-dihydroxybenzylediene)pheylinediamine] which react in the second step with (1,2- dichloro ethane) giving the mentioned ligand.Then the complexes were synthesis of adding of corresponding metal salts to the solution of the ligand in methanol under reflux with 1:1 metal to ligand ratio. On the basis of, molar conductance, I.R., UV-Vis, chloride content a

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Publication Date
Thu Jan 01 2009
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Complexeation Behavior of CoII, NiII, CuII, ZnII, and CdII Ions Toward Schiff Base Derived From 2, 4-Dihydroxy Benzaldehyde and O-Phenylene Diamin
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The aim of this work covers the synthesis and characterization of the new tertra dentate ligand (H4L) containing (N and O) as donor set atoms kind (N2O2) where: H4L=Bis-1,2 (2,4- dihydroxybenzylediene phylinediamine . The preparation of ligand contains reaction 2, 4 - Dihydroxy benzaldehyde and o-phenylene diamine . Schiff base was reacted with some metal ions in the presence of methanol to give the complexes in the general formula [M (H2L)] where: MII = Co, Ni, Cu, Zn, Cd. All compounds were characterized by spectroscopic methods I.R , U.V.-Vis, metal content and molar conductivity measurements, showed that the complexes are non-electrolyte. The proposed geometry for all of the proposed complexes was a tetrahedral while Ni complex was squa

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Publication Date
Sat May 11 2024
Journal Name
Tech Hub Journal
The prevailing leadership Patterns and personal traits and their relationship to innovative thinking of female physical education teachers in middle schools in Baghdad
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Teachers play a critical role in planning, organizing, coordinating, monitoring, and instructing, hence the topic of leadership styles receives a lot of attention. As a result, the physical education school is regarded as the most significant component of the educational process because it has the ability to weave together the teaching and educational skills, attitudes, and capacities that its students develop. Fits into their identities through her relationship with them. Teachers play a critical role in planning, organizing, coordinating, monitoring, and instructing, hence the topic of leadership styles receives a lot of attention. As a result, the physical education school is regarded the most significant aspect in the educational proces

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Publication Date
Thu Jun 28 2012
Journal Name
Journal Of Physical Education
The Study of the Motor coincidence and sensitive- Kinetic Perception and its Relation them with Artistic Performance Level in Gymnastics Skills for Women
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The aim of this study was Identifying the relation of coordination and kinesthetic perception with artistic performance level in gymnastics skills for students in second class from the college of physical education/ university of Baghdad/ Al - jadreia .The searchers have been used the descriptive method in scanning style .The subject of this search has been taken (45) female - student in second class from the college of physical education/ university of Baghdad . The searchers have reached into specific conclusions concerning with statistic analysis about immoral joint relation between sensitive- kinetic coincidence and realization and with Artistic Performance Level in Gymnastics Skills for Women for second class .The an important recommen

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Publication Date
Fri Aug 12 2022
Journal Name
Surgical Neurology International
“The most inspiring and mind-blowing meetings ever:” Highlights of the 15<sup>th</sup> SNI Baghdad Neurosurgery Online Meeting, from Participants’ Perspectives
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Background:

Education by lectures has been standard for 100 years or more. Given the 21st century technology, people can connect with others around the world instantly, electronically. With the pandemic, teaching changed to one-way information transfer with the loss of interpersonal learning experience. SNI® and now SNI Digital have been experimenting with different forms of communication to transfer information.

Methods:

Using an interactive education model, a meeting for neurosurgeons in Baghdad was held for students, residents, and neurosurgeons

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Publication Date
Tue Jan 01 2013
Journal Name
Innovative Systems Design And Engineering
Water And Alcohol Extraction Of Thyme Plant (Thymus Vulgaris) And Activity Study Against Bacteria, Tumors And Used As Anti-Oxidant In Margarine Manufacture
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Isolation had been done for active substances from Thyme plant (Thymus Vulgaris) such as volatile oils, Saponins and Tannins. The percentage in form was (21.1%),(59.2%),( 9.7%) respectively. Also a study of anti-bacterial activity of extracts from Thyme using two types of pathogenic bacteria Escherichia Coli and aurous Staphylococcus showed the ability of inhibition for all different extracts by vary inhibition diameters for different active substances, concentrations and bacteria. One type of cancer cellular line used to study the effect of Thyme extracts on the growth of cells in the laboratory and thus know the specifications of extracts as anti-tumor, (L20B) cell line have been used which is mice Transformed cell Line. The possibility o

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Publication Date
Wed Nov 08 2017
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Preparation, Spectral studies and Biological Efficiency of Metal (II) Mixed Ligand Complexes Schiff Base derived from (Benzaldehyde and O-Aminoaniline) with 8-Hydroxyquinoline
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A novel Schiff base ligand [N1-benzylidenebenezene-1,2-diamine(L) = C20H16N2] was prepared through intensification of benzaldehyde (C6H5CHO) and O- amino aniline O-C6H4(NH2)2 in ethanol with 8-Hydroxyquinoline (8HQ) . Formed compounds were acquired of 1:1:2 molar proportion reactions for metal ions and ligands (L) and 2(8HQ) during reaction for MCl2 .nH2O salt products complexes conformable into the forms [M(L)(8HQ)2] ,where M = Mn(II),Co(II) and Ni(II). Whole the compounds were identified during the basis of their; FT-IR and U.V spectrum, melting point, molar conduct, identify of the percentage from the metal at the complexes via flame (AAS), C, H and N content of the Schiff base (L) and metal complexes were analysis and magnetic susceptib

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Evaluation of cellular immune response in Golden Hamsters experimentally infected with Leishmania donovani comparing with cellular immune response against chicken Red Blood Cells.
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The Evaluation of the immune response in Golden Hamsters experimentally infected with Leishmania donovani was determined in this study, particularly, the cellular immune response. Follow up has maintained to determine the Delayed Type of Hypersensitivity using skin test both in infected and control lab animals. Chicken red blood cells were used as a parameter to evaluate the immune system; they are dull and have the ability of immunization. Two concentrations of chicken R.B.C were examined to determine which gives the higher titration in Hamsters and those were 1.5 X 109 cell/ml and 3 X 109 cell/ml , the second concentration gave the maximum titration where then used in this work. After sensitization with Chicken R.B.C for both infected a

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Adenoidectomy with Myringotomy and Tympanostomy Tube Versus Adenoidectomy with Myringotomy in Treatment of Otitis Media with Effusion in 5-7 Years Old Children
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Background: Adenoiditis is a common cause of otitis media with effusion (OME) in children & perhaps OME is one of the most common diseases leads to hearing impairment in children with subsequent impairment of speech development & learning difficulties , however, treatment remains controversial. Objectives: To evaluate if there is a significant advantage of tympanostomy tube insertion in association with adenoidectomy over adenoidectomy in association with myringotomy alone in treatment of children with OMEType of the study: This is a prospective study. Patients & methods: The study consisted from 63 children diagnosed as cases of bilateral OME & variable degrees of adenoid hypertrophy. The patients were divided randomly i

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Publication Date
Tue Mar 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Structural and Biological Efficiency Studies of New Azo Ligands and Their complxes with Zn(II), Cd(II) and Hg(II) Metal ion
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The formation of Zn(II), Cd(II) and Hg(II) complexes was studied with two new hetrocyclic azo ligands 2-[4-(1-sulfonaphthalene)azo]-L-Histidine (L1) and 2-[7-(1-hydroxy3-sulfonaphthalene)azo]-L-Histidine (L2) derived from coupling reaction of diazonium salt of naphthionic acid and 7-amino-1-naphthol-5-sulfonic acid with L-Histidine in an alkaline ethanolic solution. The structural features of all new compounds have been characterized from their elemental analyses, metal content, magnetic moment measurement, molar conductance & FT-IR, UV-Vis. and 1HNMR spectral studies. Furthermore,the composition of complexes have been studied following the mole ratio method after fixing the optimum condition (pH and concentration).Beer’s law

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