The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment of assets that require immediate recognition of losses resulting from the decline value of those assets as an important financial data from accounting of what they contain information useful to the appropriateness of the decisions of its users quality indicators. The research aims to demonstrate the impact of the application of international accounting standard (IAS16,36) on the financial statements and the importance of accounting disclosure for assets that impairment in value as well as the development of accounting applications contained in the uniform accounting system in line with changes in the economic environment, developments guided through the requirements of the two standards above and adapted according to the Iraqi environment. The research has come to a set of conclusions, including: Iraqi environmental lack of accounting to accounting rule governing the respect of intangible assets and its depreciations as well as a unified accounting system 's reliance on the historical cost basis for the registration of economic events and the lack of recognition of the value of such decline assets. It recommended the issuance of a private accounting rule assets Non-current tangible and disclose the drop -winning value her and forcing economic units to apply international accounting standard requirements (IAS16,36), given their importance in strengthening the appropriateness of accounting information property.
Due to the Geographical links, language is one of the multiple affects among Arabs and Turks. As the different studies demonstrate, Turkish contains many words derived from other languages, yet Arabic remains the language that has great affects on Turkish. Unlike Turkish language, Arabic is a derivative language that requires no suffixes. Thus, Arabic verbs are tuned into Turkish verbs by adding auxiliary verbs. The present study traces some of the Turkish compound words of Arabic roots with an explanation that shows the Auxiliary added to form the Turkish verb as found in the stories of Otman Chevek Sawy’s Like A voice in the Dark. The conclusion sums up the findings of the study illustrated by numbers.
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The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape. The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d
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The present study was aimed to screen the ability of local isolates of Bacillus spp. (56 isolates) for nattokinase production using solid state fermentation, then optimize the nutritional conditions for enzyme production. The isolates were subjected to the primary and secondary screening process to select the Bacillus isolate which give the highest production of enzyme. It was found that Bacillus sp. B24 had the highest productivity of the enzyme (25.58U/mg protein). The optimum conditions for nattokinase production were performed by the solid state fermentation and found that the wheat bran was the best medium at initial moisture ratio 1.0:1.0 (w/v) using distilled water as moisturizing solution with initial pH of 7.0 after inoculation
... Show MoreThe deficiency in the nurse staff in the health organizations consider an important problem that must be studied and solved basically , not only because it affect on the health organization and it's strategic goals , but also it affect the human being and it's health which can't be substituted with anything or delayed in it's treatment ,This research aims to necessary for health organizations to strategically help in maintaining the nurse staff and to keep that in it's strategic orientation and it's mission , moreover , the health organizations must study the reality of the nurse in the health organizations and know the causes beyond leaving the nurse staff the nurse job , and then remove
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This study aims to identify the teaching problems that teachers of students with intellectual disabilities face, in addition to exploring the solutions suggested by them in order to overcome such problems or challenges. The researchers used a qualitative approach in order to understand the teachers' perceptions about these problems in a more in-depth way. The interview tools (in-depth and semi-structured interviews) were used to collect data from (3) female teachers from special education programs in the Asir region. The results revealed a number of themes including problems related to students, teachers and the teaching methods they use, curricula, school environment, and school administration. Moreover, the results indicated that famil
... Show MoreThe study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.
The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail
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الأحكام القانونية للجرف القاري في القانون الدولي
Background: The physiologic, biochemical and anatomic changes that occur during pregnancy are extensive and may be systemic or local. However, most of these changes return to pre pregnancy status six weeks postpartum. The aim of the study was to investigate the effect of dental caries among preterm postpartum women and it's relation to baby birth weight and salivary interleukin-6 (IL-6). Materials and methods: 66 postpartum women were examined, 33 preterm postpartum women (study group) and 33 full term postpartum women (control group). Dental caries was recorded using, decayed, missing and filled surfaces index, also assess the decayed lesion by severity. Salivary samples were taken from all subjects to estimate salivary IL-6 levels. Babie
... Show MoreBackground: Lowering the amount of iodinated contrast material and tube voltage may increase pulmonary artery opacification and thrombus identification without compromising picture quality.
Objectives: To explore the efficiency of using lower tube voltage and a lower contrast medium dose for conducting computed tomography for pulmonary angiography (CTPA) aiming to increase its accuracy in detecting pulmonary thromboembolism (PTE).
Subjects and Methods:100 patients scheduled for CTPA with a preoperative diagnosis of PTE were grouped into two: group A, (50 patients) got 1 mL/kg at 120 kV and group B, (50 patients) received 0.5 mL/kg at 80 kV.The tec
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