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.
A nano-sensor for nitrotyrosine (NT) molecule was found by studying the interactions of NT molecule with new B24N24 nanocages. It was calculated using density functionals in this case. The predicted adsorption mechanisms included physical and chemical adsorption with the adsorption energy of −2.76 to −4.60 and −11.28 to −15.65 kcal mol−1, respectively. The findings show that an NT molecule greatly increases the electrical conductivity of a nanocage by creating electronic noise. Moreover, NT adsorption in the most stable complexes significantly affects the Fermi level and the work function. This means the B24N24 nanocage can detect NT as a Φ–type sensor. The recovery time was determined to be 0.3 s. The sensitivity of pure BN na
... Show MoreThe study of biopolymers and their derivative materials had received a considerable degree of attention from researchers in the preparation of novel material. Biopolymers and their derivatives have a wide range of applications as a result of their bio-compatibility, bio-degradability and non-toxicity. In this paper, chitosan reacted with different aldehydes(2,4 –dichloro- benzaldehyde or 2-methyl benzaldehyde), different ketones (4-bromoacetophenone or 3-aminoacetophenone) to produce chitosan schiff base (1-4) . Chitosan schiff base (1-4) reacted with glutaric acid or adipic acid in acidic media in distilled water according to the steps of Fischer and Speier to produce compounds (5-12)
... Show MoreThis paper deals with numerical approximations of a one-dimensional semilinear parabolic equation with a gradient term. Firstly, we derive the semidiscrete problem of the considered problem and discuss its convergence and blow-up properties. Secondly, we propose both Euler explicit and implicit finite differences methods with a non-fixed time-stepping procedure to estimate the numerical blow-up time of the considered problem. Finally, two numerical experiments are given to illustrate the efficiency, accuracy, and numerical order of convergence of the proposed schemes.
Organic contaminants are used to be found in industrial wastewater treatment procedures, and heavy metal ion removal is difficult. Photo Fenton reaction activity was exploited in this study to decompose organic contaminants using a functional composite hydrogel. Polyacrylonitrile (PAN), Fe3O4 particles, and graphene oxide make up the hydrogel (GO). It is made from GO/ Fe3O4 and is made using the precipitation technique. GO is made from graphite using the Hummers process. And it has exceptional mechanical strength and Photo-Fenton activity as a result of various breakdown data that were influenced differently, such as H2O2 concentration, dye concentration, temper
... Show MoreNanoparticles (NPs) have unique capabilities that make them an eye-opener opportunity for the upstream oil industry. Their nano-size allows them to flow within reservoir rocks without the fear of retention between micro-sized pores. Incorporating NPs with drilling and completion fluids has proved to be an effective additive that improves various properties such as mud rheology, filtration, thermal conductivity, and wellbore stability. However, the biodegradability of drilling fluid chemicals is becoming a global issue as the discharged wetted cuttings raise toxicity concerns and environmental hazards. Therefore, it is urged to utilize chemicals that tend to break down and susceptible to biodegradation. This research presents the pra
... Show MoreNonsteroidal anti-inflammatory drugs (NSAIDs) are drugs that help reduce inflammation, which often helps to relieve pain. In this research new ibuprofen oxothiazolidnone derivatives were synthesized from the reaction of Schiff base derivatives of Ibuprofen with mercapto acetic acid VI a-c, to improve the potency and to decrease the drug's potential side effects, a new series of 4-thiazolidinone derivatives of ibuprofen was synthesized VI a-c . The characterizations of the compounds were identified by using FTIR, 1HNMR technique and by measuring the physical properties.
In this paper, the asymptotic behavior of all solutions of impulsive neutral differential equations with positive and negative coefficients and with impulsive integral term was investigated. Some sufficient conditions were obtained to ensure that all nonoscillatory solutions converge to zero. Illustrative examples were given for the main results.
The pandemic SARS-CoV-2 is highly transmittable with its proliferation among nations. This study aims to design and exploring the efficacy of novel nirmatrelvir derivatives as SARS entry inhibitors by adapting a molecular modeling approach combined with theoretical design. The study focuses on the preparation of these derivatives and understanding their effectiveness, with a special focus on their binding affinity to the S protein, which is pivotal for the virus’s access to the host cell. Considering molecular docking aspects in the scope of a study on nirmatrelvir derivatives and S protein, dynamics simulations with 25 nanoseconds of their binding are explored. The study shows that these derivatives might work as effective antivi
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