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.
Language is a vehicle for social values and ideologies that a man intends or attempts to express. Dramatic texts are one of the discursive practices that embody values and ideologies. What is expressed in dramatic text is deliberate because it is meant to affect other’s values, trends and ideologies in one way or another. Such ideologies and values are not explicit. To bring them out requires putting language under scrutiny to unveil what is implied. The present study attempts to analyze a dramatic script entitled Advice to Iraqi Women by the British playwright Martin Crimp in an attempt to unveil the intended political ideologies underlying the text. The title reflects a political aspect embedded in the word “Iraqi” that
... Show MoreSolvent- free thermal heating, one-pot condensation of acetophenone, ethyl cyanoacetate or malononitrle and substituted Aromatic aldehyde, ammonium acetate give, 2oxo-3-cyano-4-substituted Aryl-6-phenyl pyridine [I]a-h , or 2-amino-3-cyano-4-substituted Aryl-6-phenyl pyridine derivatives[II]a-f , respectively. Treatment of compounds 2-oxo-3-cyano-4-substituted Aryl-6-phenyl pyridine with phosphorous penta sulphide (P2S5), give 2-thioxo-3-cyano-4-substituted Aryl-6-phenyl pyridine derivatives[III]a-c . All prepared compounds
... Show MoreIn this work, a composite material was prepared from Low-density polyethylene (LDPE) with different weight percent of grain and calcinations kaolin at temperature of (850oC) using single screw extruder and a mixing machine operated at a temperature between (190-200oC). Some of mechanical and physical properties such as tensile strength, tensile strength at break, Young modulus, and elongation at break, shore hardness and water absorption were determined at different weight fraction of filler (0, 2, 7, 10 and 15%). It was found that the addition of filler increases the modulus of elasticity, elongation at break, shore hardness and impact strength; on other hand, it decreases the tensile strength and tensile strength
... Show More
We apply a semi classical partial-wave scattering method based on the induced density approach (IDA) model. For ion electron scattering, the transport cross section is used to calculate the energy loss. This method yields a non-perturbative exemplification of energy loss, bridging the difference among classical and quantal representations. The focus of this work is the interaction of hetero nuclear di-cluster (He-H) ions with a free gas. The results show three kinds of stopping power in (a.u) (cluster stopping power, self-stopping power and correlated stopping power) of hetero nuclear di-cluster ions (He-H) with velocity at different atomic di-cluster distances at different densities and temperatures. We find that Bragg’
... Show MoreNew Schiff base, namely [2-(carboxy methylene-amino)-phenyl imino] acetic acid (L) and its some metal complexes [LCo.2H2O], [LNi.2H2O], [LCu].3H2O, [LCd.2H2O], [LHg.2H2O] and [LPb.2H2O], were reported and characterized by elemental analysis, metal content, spectroscopic methods, magnetic moments and conductivity measurements, it is found that the geometrical structures of these complexes are octahedral [Co(II), Ni(II), Cd(II), Hg(II), Pb(II) and square planar Cu(II).The complexes have been found to posses 1:1 (M:L) stoichiometry
Diabetic nephropathy (DN) is the most common microvascular complication that may lead to chronic renal failure in diabetic patients. Till now microalbuminuria, with its restrictions, is the early marker of DN, appeared after the disease exacerbation. Thus, new biomarkers are required to predict the early onset of DN before the appearance of microalbuminuria. The aim of this study is to investigate the possible use of uVDBP in the early prediction of DN. Fifty diabetic patients with DN and 40 diabetic patients without DN for both types of diabetes were enrolled in this study. All patients were tested for uACR, uVDBP (measured by ELISA), and blood HbA1c. The results demonstrated a highly significant elevation of uAC
... Show MoreThe emergence and spread of methicillin-resistant Staphylococcus aureus (MRSA) was a public health problem worldwide that causes nosocomial and community infections. Forty three isolates (71.66%) were characterized as S.aureus, were isolated from 60 different clinical specimens (blood, nose, wound, urine and vaginal) collected from patients from different hospitals of Baghdad. All isolates were resistant (100%) to Aztreonam, Carbenicillin, Cifixime, Cefoxitin, Ceftazidime, and showed high resistance to each of Methicillin, Oxacillin, Ampicillin and Penicillin . the MRSA isolates were typed based on (SCCmec) typing ,the result revealed that SCCmecIVa was the most common in isolates (41.86%), following type IVc (20.93%), type II(16.27%). V
... Show MoreThe aim of this study was to assess the effectiveness of listening to music or Quran in reducing cancer patients’ anxiety before chemotherapy administration. Reducing anxiety in people with cancer, prior to chemotherapy administration, is a crucial goal in nursing care.
An experimental comparative study was conducted.
A simple randomization sampling method was applied. Two hundred thirty‐eight people with cancer who underwent chemotherapy were participated. They are assigned as Quran, music and control groups.
Five isolates of Gram negative bacteria (Klebsiella pneumoniae, Psuedomonas auroginosa, proteus mirabilis and two strains of E.coli) were in quested for the ability of bearing silver nanoparticles by using LB medium, all the isolates of bacteria were buttered brown color just as soon as mixed the supernatant of bacterial culture with AgNO3 solution, that refered the biosynthesis of Silver nanoparticles (Ag NPs). UV–visible spectrophotometer and Fourier transform infrared (FTIR) spectroscopy were utilized for estimation of (Ag NPs). The five isolates of bacteria were tendered to produce spontaneous mutants by using different kinds of antibiotics, Ampicillin put to use for making mutant in E.coli and Proteus mirabillis, while Pseudom
... Show More