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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
Sat Oct 29 2022
Journal Name
Current Trends In Geotechnical Engineering And Construction
Calculating the Real Need for Fire Brigade Stations in Al-Samawah City
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The location of fire brigade stations and equipment has a significant impact on the efficacy and efficiency of fire brigade department services. The challenge addressed by this study was that the fire brigade department required a consistent and repeatable technique to assess the response capabilities and safeguarding levels offered as the city of Samawah/Iraq grew and changed. Evaluating the locations of the current fire brigade stations in the city of Samawah is the aspect addressed by the research to determine the accuracy and validity of the locations of these stations by the competent authorities and their suitability to the area of the city’s neighborhoods and its residents. The Iraqi Ministry of Housing, Construction, Municipalitie

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Publication Date
Tue Dec 15 2020
Journal Name
Aip Conference Proceedings
Land cover change for Baghdad City in the period 1986 to 2019
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Earth cover of the city of Baghdad was studied exclusively within its administrative border during the period 1986-2019 using satellite scenes every five years, as Landsat TM5 and OLI8 satellite images were used. The land has been classified into ten subclasses according to the characteristics of the land cover and was classified using the Maximum Likelihood classifier. A study of the changing urban reality of the city of Baghdad during that period and the change of vegetation due to environmental factors, human influences and some human phenomena that affected the accuracy of the classification for some areas east of the city of Baghdad is presented. The year 2019 has been highlighted because of its privacy in changing the land cover of th

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Publication Date
Fri Dec 22 2006
Journal Name
Journal Of Planner And Development
The productive partnership in development communication is an effective strategy for change
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This study can be considered as un introduction to the idioms and the strategy about the productive partnership development connection, that helps the researcher and the organization in their work in to activate development and the natural sources,manegment,to improve the two sides active connected to the local society, and to use it as easier and smoother participation of the people who work in development field and the natural sources management research, That connection depends mostly upon the capability of researcher and the development worker to increase the ability of individual and local society to specify and analyzing their problems and to try solutions to make their life better with good income.   

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Publication Date
Wed Apr 21 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Algebraic thinking skills included in the mathematics textbook for middle third grade
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The aim of the current research is to find out the extent to which algebraic thinking skills are included in the mathematics textbook for the third intermediate grade for the academic year (2020-2021) by answering the main research question:What algebraic thinking skills are included in the mathematics textbook for middle third grade?The descriptive and analytical approach was used, and to achieve the goal of the research, a list of the main algebraic thinking skills and the sub-skills were prepared, and after analyzing the content of the mathematics textbook, the stability of the analysis was verified through the analysis over time and across individuals using the Holsti equation, and

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
An Investigation to the Abrasive Wear in Pipes Used for Oil Industry
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The work reported in this study focusing on the abrasive wear behavior for three types of pipes used in oil industries (Carbone steel, Alloy steel and Stainless steel) using a wear apparatus for dry and wet tests, manufactured according to ASTM G65. Silica sand with
hardness (1000-1100) HV was used as abrasive material. The abrasive wear of these pipes has been measured experimentally by measuring the wear rate for each case under different sliding speeds, applied loads, and sand conditions (dry or wet). All tests have been conducted using sand of particle size (200-425) µm, ambient temperature of 34.5 °C and humidity 22% (Lab conditions).
The results show that the material loss due to abrasive wear increased monotonically with

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Perceptual for enrolled and not enrolled the puplis in kindergartens (comparative study)
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Enrollment in kindergarten child accomplishes many positive aspects, that’s what Im sure a lot of modern educational trends in child education preschool in the importance of exposing children to a variety of sensory stimuli that contribute to impart a range of sound concepts.

Current research aims to know:

1.the level of sensory perception in the first primary grade students a sample search.

2.differences in perception of elementary first-graders with variable gender male, female))   3.differences in perception of the first primary grade students attending and not attending kindergarten in accordance with variable attendance (attending, not attending).

school students (first grade) from attendi

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
An Evolutionary Algorithm for Task scheduling Problem in the Cloud-Fog environment
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Abstract<p>The rapid and enormous growth of the Internet of Things, as well as its widespread adoption, has resulted in the production of massive quantities of data that must be processed and sent to the cloud, but the delay in processing the data and the time it takes to send it to the cloud has resulted in the emergence of fog, a new generation of cloud in which the fog serves as an extension of cloud services at the edge of the network, reducing latency and traffic. The distribution of computational resources to minimize makespan and running costs is one of the disadvantages of fog computing. This paper provides a new approach for improving the task scheduling problem in a Cloud-Fog environme</p> ... Show More
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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
"2030 City Tour". New paradigm for intervention in the XXI century cities
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THE ACTUAL SOCIETY MODEL

Our society model has been showing signs of exhaustion since the end of the XX century. The recent appearance of the Covid-19 virus is another consequence of humanity's distance from Nature and the environment it inhabits. Also, climate change, environmental deterioration, loss of biodiversity, overexploitation of natural resources, and social inequality are some of the consequences derived from this separation between society and Nature. We must change our operating habits. Inevitably from a society based on the market, hyper consumption, fossil energy and individual enrichment at all costs, we will have to change to another

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Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Almaarif University College
Land Cover Change in Al-Jadriya Twist For the Period (1976-2024)
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The study addressed the change in the nature of the land cover of the Al-Jadriya Twist area for the period from 1976-2024 with an area of (140 km2)and for a period of (48 years) based on satellite images and their analysis using geographic information systems. The main classifications of the area were reached (water cover, residential areas, vegetation cover, in addition to empty, unused areas). The extracted data indicate a decrease in the water cover and the change rate reached (-14.29) and the residential areas increased with a change rate of (28.26), while the vegetation cover rate was recorded from (45 km2) to (66 km2) and the empty areas had a change rate of (-78.57).

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
A Spotlight on the Experience of E-learning as a Learning Method for the Undergraduate Pediatric Nursing Students in Iraq during the COVID-19 Pandemic
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    The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t

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