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The role of financial reporting for non-current assets impairment in enhancing the relevance accounting information
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  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented the predictive value of accounting information, confirmatory value as well as materiality. The research aims to identify the financial reporting requirements of the assets impairment under IAS 36, as well as the emergence of the role of the application of those requirements in enhancing the relevance accounting information. The results showed that the financial reporting for the impairment of assets in the financial statements provides information more relevance to the decision-makers because of the predictive value of the fair value information or value in use as well as the confirmation value, and their materiality. Accordingly on the above, the researchers suggest the application of the requirements of IAS 36 in order to reporting the impairment of assets in the local corporations. 

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Publication Date
Mon Mar 31 2025
Journal Name
Iraqi Journal Of Community Medicine
Role of Streptococcus mutants Biofilm in Dental Caries
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Abstract<p>Dental caries is a common chronic disease affecting tooth of many subjects at different ages due to biofilm-mediated oral bacterial infection. <italic toggle="yes">Streptococcus mutans</italic> is regarded as a pivotal cariogenic bacterium responsible for dental caries and plaque formation. It produces exopolysaccharides on the surface of the tooth promoting the colonization of cariogenic bacteria and dental biofilm development. Formation of this biofilm can be prevented by using different antimicrobial agents such as BlueM mouthwash, polypyrrole, natural flavonoids, and endocannabinoid anandamide.</p>
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Publication Date
Thu Aug 10 2023
Journal Name
Central Asian Journal Of Medical And Natural Sciences
Role of Gamma Camera Components in Radiological Diagnosis
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The gamma camera, along with SPECT and PET scanners, is one of the main imaging technologies in nuclear medicine. A collimator is typically constructed from tungsten to provide high absorption of gamma photon energies. It has a hole or holes for imaging. Gamma rays from a radioactive source within the body are emitted in all directions, while the photons required constructing an image travel through the hole. A scintillator is the most common material used to convert the high energy of gamma radiation into a lowenergy optical photon. These detectors are one of the primary secrets to radio-diagnosis in nuclear medicine. The photomultiplier tube (PMT) is a versatile device with extraordinarily highly sensitivity and response. A typical photom

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Publication Date
Mon Dec 01 2025
Journal Name
Egyptian Journal Of Microbiology
Role Of Preoperative Prophylaxis Antibiotics In Fracture Mandible
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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Role of TGF-?1 in Urinary Bladder Carcinoma
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The present study aimed to evaluate sera TGF- ?1 concentration in patients with urinary bladder carcinoma (UBC). All malignant of them was transitional cell carcinoma (TCC) type , patients with urinary bladder disorders (UBD ) and healthy control , and to study the correlation between sera TGF-?1 levels and tumor stages and grades in UBC patients . A direct ELISA test was used to quantify the seraTGF-?1 concentrations in sera of 58 patients with urinary bladder carcinoma UBC of different grades (G) and stages (T) all malignant of them was transitional cell carcinoma (TCC) type , 15 from patients with UBD and 15 healthy subjects . Sera levels of TGF-?1 were elevated in patients with UBC and UBD compared to healthy (P ? 0

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental tax and its role in sustainable social development
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Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The history of rational thought for the investment by human capital and the investing in it.
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The investment however "was its description and meaning, it remains a resident" in the composition of capital assets located in the forefront of the creation of productive assets, and this means that the investment in the productive sectors is a priority in achieving capital accumulation, on any other investment that takes place with the stages of advanced development of formation , not forgetting "to humans and investment humans as head of real money product, the source of the economic surplus and accumulation, and the source of producing values, and if human labor was the source of value, and the human was the source of work, therefore humanitarian work on different levels and skills presents capital", so the investment in huma

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Study the Catalytic Activity of CeO2 Catalyst for the Oxidative Degradation of Orange G Dye in Aqueous Solution
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The oxidative degradation of Orange G dye by nanosized CeO2 catalyst has been performed in this study. The catalyst was prepared by precipitation method. Various characterization techniques were carried out to study the physical and chemical properties of the synthesized catalyst. The XRD result confirms well the formation of CeO2 cubic phase.  The FTIR result showed the effect of calcination temperature for CeO2 was clearly observed due to reduction in band intensity compared to uncalcined Ce nitrate sample. Meanwhile, the diffused reflection spectra recorded reflection spectra at 414 nm with an energy gap of 3.2 ev. The decolorization of Orange G dye by oxidation process were carried out  unde

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES: EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES
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The exercise of activities and sports are of great importance to public health and to maintain the ideal health weight as well as the psychological and mental comfort of humans. The aim of this study is to determine the contribution and participation of educated females in physical activities at the University of Baghdad hall for the years 2011-2016, and to show the factors that influence women's contribution to physical activities at the university by selecting 100 students of males and 100 females' students randomly. During the questioning questions and statistical analysis of the questioning to find out the reasons for the discouraging contribution of the women to the various physical activities and try to find solutions and r

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Publication Date
Wed Jun 30 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
Promising Gains of 5G Networks with Enhancing Energy Efficiency Using Improved Linear Precoding Schemes
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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Non-Surgical Treatment of Gingival Recession by Platelet-Rich Plasma
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