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

Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads

  نقدم في هذا البحث تحليل لعملين أدبيين من منظور الحركات الطليعية ثبتت آثارها لدى بعض الكتاب العرب و أمريكا اللاتينية في فترة سنوات العشرينات والألفين.  كانت الحياة الخاصة للكاتب ميغيل انخل استورياس تلهمه أنتاج أعمال أدبية، اذ شغل منصب دبلوماسي وحصل على جائزة نوبل غواتيمالاكا. ولد وتوفى في مدينة غواتيملاكا   (1974- 1899)   يوجد تحول واضح في عمله ذات الشهرة السيد الرئيس(1948) الذي يكسر المعتاد، لأجل مست

Abstract

Research title: The legal ruling of advice.

This research deals with the topic of advice, as the research included the following:

Preamble: I explained in it the meaning of advice in the Qur’an and Sunnah, and that what is meant by it is a good performance of the duty, then explaining its importance, importing it, and the difference between advice and what is similar to it, from enjoining good, denial, reproach and reprimand, backbiting and the will.

The first topic: It dealt with the ruling on advice, whether it is recommended or disliked, or forbidden, because what is meant by it is to give advice to others may be an obligation in kind, or it may be desirable or dislike

In the process of translating Qur’anic texts, there is an urgent need for interpretations of the Qur’anic text due to the presence of many incomprehensible Qur’anic verses or words because of our distance from the standard Arabic, language in which the Holy Qur’an was revealed, and the introduction of the foreign words into our language, in addition to the fact that many Qur’anic words are no longer used. All this prompted the need for the interpretation of the Qur'anic text, Therefore, it is necessary for the translator to resort to the books of interpretation if he intends to translate the Qur’an

 The δ-mixing of γ-transitions in 70As populated in the 32 70 70 33 ( , ) Ge p n As γ
 reaction is
calculated in the present work by using the a2-ratio methods.    In one work we applied this method for two cases,   the first one is for pure transition and the sacend one is for non pure transition, We take into account the experimental a2-coefficient for previous works and δ -values for one transition only.The results obtained are, in general, in a good agreement within associated errors, with those reported previously , the discrepancies that occur are due to inaccuracies existing in the experimental data of the previous works.   
 

This paper aims to study the chemical degradation of Brilliant Green in water via photo-Fenton (H2O2/Fe2+/UV) and Fenton (H2O2/Fe2+) reaction. Fe- B nano particles are applied as incrustation in the inner wall surface of reactor. The data form X- Ray diffraction (XRD) analysis that Fe- B nanocomposite catalyst consist mainly of SiO2 (quartz) and Fe2O3 (hematite) crystallites. B.G dye degradation is estimated to discover the catalytic action of Fe- B synthesized surface in the presence of UVC light and hydrogen peroxide. B.G dye solution with 10 ppm primary concentration is reduced by 99.9% under the later parameter 2ml H2O2, pH= 7, temperature =25°C within 10 min. It is clear that pH of the solution affects the photo- catalytic degradation

The aim of the current study was to develop a nanostructured double-layer for hydrophobic molecules delivery system. The developed double-layer consisted of polyethylene glycol-based polymeric (PEG) followed by gelatin sub coating of the core hydrophobic molecules containing sodium citrate. The polymeric composition ratio of PEG and the amount of the sub coating gelatin were optimized using the two-level fractional method. The nanoparticles were characterized using AFM and FT-IR techniques. The size of these nano capsules was in the range of 39-76 nm depending on drug loading concentration. The drug was effectively loaded into PEG-Gelatin nanoparticles (≈47%). The hydrophobic molecules-release characteristics in terms of controlled-releas

Background:sThe aims of this study were to evaluate and compare the ability of three different techniques to obdurate simulated lateral canals, evaluate the effect of the main canal curvature on obturation of lateral canals and compare the gutta-percha penetration between coronal and apical lateral canals. Materials and methods: Resin blocks with 30 straight and 30 curved were used in this study. Each canal has two parallel lateral canals. The main canal has 0.3 mm apical diameter and 0.04 taper. The canals were divided into six groups according to canal curvature and obturation techniques used (n=10): Groups C1 and C2: straight and curved canals obturated with continuous wave technique using E&Q masterTM system. Groups O1 and O2: straight