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 research aims to measure the impact of envy on job stress because the topic of envy represents a negative emotion that exists at all organizational levels, which may cause stress in the work environment.

The Research problem is represented by the lack of perception of most of the faculty staff on the negative effects of envy on their well-being in the Technical College of Management - Baghdad, and what is the impact level of envy on their job stress.

To achieve this, the scale of envy was based on two dimensions (being envied, Envying others), While the job stress scale was based on seven dimensions (workload, conflict role, Family factors, work environment, work relationships

The study aims to introduce the Islamic sites available on the Internet and determine the criteria that contribute to evaluating these sites to indicate their value, topics, and services, while evaluating a simple random sample of the general Islamic sites, which number (35) sites. The results were presented in (8) tables. The study concluded To a set of conclusions, including: (465) “Islamic” websites were seized during the research period, and they are constantly increasing. They were classified according to the name of the website (domain name) com, org, net, edu, and also according to topics such as general Islamic websites and websites of holy places. Mosques, sites of sheikhs, etc. Among the best general Islamic websites are: Isla

The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future p

Objective: This study aims to evaluate nurses' practices regarding electronic nursing documentation

Methodology: 40 nurses have been chosen for a pre experimental sample using a non-probability (purposive) method between November 20, 2021, and March 1, 2023. The pretest and posttest comparisons included the same group that had been exposed to the software.

Results : table the nurses' practices toward electronic nursing documentation was described as poor and fair it means that nurses practices need to be improved and developed by an interventional program. there is no significant differences between age, gender and years of employment variables and nurses practices.

Shatt Al-Hilla branches from the left of Euphrates River, U/S Hindiyah Barrage, Iraq, and extends about 100 km. It branches at the end into Shatt Al-Diwaniya 112 km and Shatt Al-Daghara 64 km. The study aims to evaluate and develop (Hilla-Daghara) rivers system, which is included Shatt Al-Hilla and Shatt Al-Daghara. Fieldwork began from (26 October until December) 2020. M9, S5 devices, and the installed staff gauges were used to measure discharges and water levels, respectively. A one-dimensional model was developed for the study area by HEC-RAS, after calibration and verification by field measurements; the Manning's n of Shatt Al-Daghara is found to be 0.022. Five Scenarios were simulated to study the reach under the cu

The water scarcity that Iraq suffers from and the low irrigation efficiency in irrigation projects, therefore, it was necessary to evaluate the performance of the irrigation system of the western canal for the Ishaqi irrigation project in Salah al-Din Governorate to determine the water management strategies that can be used to improve the irrigation efficiency in the project. The performance of the field irrigation system was evaluated on two fields of different crops and irrigation methods according to the agricultural reality of the study area in the Western canal for the Al-Ishaqi Irrigation Project in Salah Al-Din Governorate. The fieldwork included measurements of the moisture content before and after irrigation, fi

The objective of the conventional well testing technique is to evaluate well- reservoir interaction through determining the flow capacity and well potential on a short-term basis by relying on the transient pressure response methodology. The well testing analysis is a major input to the reservoir simulation model to validate the near wellbore characteristics and update the variables that are normally function of time such as skin, permeability and productivity multipliers.

Well test analysis models are normally built on analytical approaches with fundamental physical of homogenous media with line source solution. Many developments in the last decade were made to increase the resolution of transient response derivation to meet the

    Examining of 80 feces samples showed that 31 samples of the house and stray cats harbored either single or mixed infection with eight species of parasites and protozoa with a total infection rate 38.75 %.The results on parasite classes are: Toxocara cati (5%), Ancylostoma tubeforme (3.75%), Capillaria felis(3.75%), Isospora sp.(10%), Cryptosporidium parvum(3.75%), Cryptosporidium muris (6.25%), Toxoplasma gondi (3.75%), Giardia sp.(2.5%) infection from feces of cats that showed single, double and triple infections. Our findings revealed the risk for public health, thus preventive measures should be implemented.

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles