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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 Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Topical Diclofenac Therapy for Mondor's Disease of the Breast
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Background: Mondor's disease means superficial thrombophlibitis of the chest wall in human, treatment is entirely symptomatic. Hot, wet dressing and anodynes may be used for pain relief.
Objective: To evaluate the role of systemic and transdermal action of diclofenac (olfen) with respect to the symptom and sign (pain, erythema along the superficial vein), and the use of Doppler ultrasonography which is a colored ultrasound used for assessment of flow of blood in vessels.
Method: The study was performed on 12 cases with Mondor's disease in middle age female patients with the involvement of lnframammary veins in all of the them (commonly affected), 4 cases had reassurance only, 4 cases had reassurance with systemic diclofenac, and th

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Publication Date
Sun Aug 15 2021
Journal Name
Al-qadisiyah Journal Of Pure Science Vol.(26) Issue (special Issue Num.4) (2021) Pp. 27–30
Cyclic partition for the groups of (2,41) and (2,43)
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Modeling the Effect of Particle Packing Density for Sintering
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Abstract<p>This research studies the effect of particle packing density on sintering TiO<sub>2</sub> microstructure. Sintering experiment was conducted on compacts involving of monodisperse spherical TiO2 particles. The experimental results are modeled using L<sup>2</sup>-Regression technique in studing the effect of two theoretical values of 55% and 69% of initial packing densities. The mathematical simulation shows that the lower values of density compacts sintered fast to theoretical density and this reflects that particle packing density improved densification rate because of the competing influence of grain growth at higher values of densities.</p>
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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Bayes Analysis for the Scale Parameter of Gompertz Distribution
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In this paper, we investigate the behavior of the bayes estimators, for the scale parameter of the Gompertz distribution under two different loss functions such as, the squared error loss function, the exponential loss function (proposed), based different double prior distributions represented as erlang with inverse levy prior, erlang with non-informative prior, inverse levy with non-informative prior and erlang with chi-square prior.

The simulation method was fulfilled to obtain the results, including the estimated values and the mean square error (MSE) for the scale parameter of the Gompertz distribution, for different cases for the scale parameter of the Gompertz distr

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Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Electrical stimulation for the treatment of Knee joint osteoarthritis
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Abstract 20 patients with osteoarthritis of the knee joint were treated by electrical stimulation in the form of 6 sessions every other day each sessions of diphase fixe (DF) for 4 minutes followed by rest for 4 minutes then treated with a monophase fixe (MF) for 2 minutes. By clinical & statistical analysis ( P value < 0.05) we conclude that the electrical stimulation is effective as one method in the treatment of osteoarthritis.

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Publication Date
Sun Nov 30 2025
Journal Name
Journal Of Engineering
Correction Procedure for the Determination of Soil Specific Surface
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Publication Date
Fri Jan 01 2021
Journal Name
Research Methods In Modern Urban Transportation Systems And Networks
Factors Affecting the Choice of Transportation for School Trips
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Publication Date
Sat Jan 04 2014
Journal Name
International Journal Of Current Engineering And Technology
The Mechanisms of AC-conductivity for Ge0.4Te0.6 Thin Films
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The Ge0.4Te0.6 alloy has been prepared. Thin films of Ge0.4Te0.6 has been prepared via a thermal evaporation method with 4000A thickness, and rate of deposition (4.2) A/sec at pressure 2x10-6 Torr. The A.C electrical conductivity of a-Ge0.4Te0.6 thin films has been studied as a function of frequency for annealing temperature within the range (423-623) K, the deduced exponent s values, was found to decrease with increasing of annealing temperature through the frequency of the range (102-106) Hz. It was found that, the correlated barrier hopping (CBH) is the dominant conduction mechanism. Values of dielectric constant ε1 and dielectric loss ε2 were found to decrease with frequency and increase with temperature. The activation energies have

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Publication Date
Sun Oct 03 2021
Journal Name
Journal Of Discrete Mathematical Sciences And Cryptography
Analysing the structure of A4-graphs for Mathieu groups
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Publication Date
Tue May 16 2023
Journal Name
Mathematics
A Mathematical Study for the Transmission of Coronavirus Disease
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Globally, the COVID-19 pandemic’s development has presented significant societal and economic challenges. The carriers of COVID-19 transmission have also been identified as asymptomatic infected people. Yet, most epidemic models do not consider their impact when accounting for the disease’s indirect transmission. This study suggested and investigated a mathematical model replicating the spread of coronavirus disease among asymptomatic infected people. A study was conducted on every aspect of the system’s solution. The equilibrium points and the basic reproduction number were computed. The endemic equilibrium point and the disease-free equilibrium point had both undergone local stability analyses. A geometric technique was used

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