This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

The implementation of technology in the provision of public services and communication to citizens, which is commonly referred to as e-government, has brought multitude of benefits, including enhanced efficiency, accessibility, and transparency. Nevertheless, this approach also presents particular security concerns, such as cyber threats, data breaches, and access control. One technology that can aid in mitigating the effects of security vulnerabilities within e-government is permissioned blockchain. This work examines the performance of the hyperledger fabric private blockchain under high transaction loads by analyzing two scenarios that involve six organizations as case studies. Several parameters, such as transaction send ra

problem of the research is the decline of the role of urban space with time as an influential system in societal relations. The research aims to define indicators for achieving social interaction in the city, and to determine indicators for achieving integration in the urban space, and to study the relationship between the integration of urban space and community interaction over time. the research assumed that by distinguishing the social interaction space from the urban space and developing urban spaces in order to be truly interactive spaces, this will help us achieve social interaction and build a positive relationship between them, which enables us to achieve integration within the urban spaces leading to social interaction. Because

Iraq's oil industry  has been passed  in different periods , began with domination  of  Western companies to invest in Iraqi oil at twenties of the last century ,  through the process of nationalization of the shares of those companies ,  beginning of the seventies , and ending with the new policies adopted by the government recently, which was contracting with international companies to develop the oil industry , because of what the outcome of the oil industry from a decline in artistic and  physical ability as a result to the  conditions of war and embargo imposed on Iraq before 2003.

The Iraqi government has introduced licensing of a contract to

The transformational leaderships in all organizations  consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.

The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached

  John Dewey is an American philosopher and psychologist. He is one of the primary figures of the philosophy of pragmatism. He is considered one of its founders and one of the leaders of the philosophy of pragmatism. He is one of the most famous figures of the modern education on the international level. His name is associated with the philosophy of education, because he delved in defining the purpose of education and went on talking about linking the theories with the reality without being subject to the existing system and the inherited traditions no matter how ancient they were. He is the godfather of progressive or gradual education, and he is one of the pioneers who established the experimental school in America in cooperation