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.
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
... Show MoreTwenty bacterial isolates were identified as Staphylococcus aureus collected from wounds and catheters related infections. A capsulated S. aureus isolate was chosen after performing serum soft agar test, for this study Neutropenic mice were challenged with capsulated S. aureus ,and the effect of G-CSF with or without moxifloxacin was studied. The results indicated that the addition of G-CSF to moxifloxacin therapy have a synergistic effect in the killing of the bacteria, while when each G-CSF and moxifloxacin were used seperately have a similar effect on bacterial killing. It was found that the moxifloxacin has the same activity as G_CSF but is less costly than the latter one.
Background: Antioxidant, sedative, anticancer, and antibacterial properties are among the numerous pharmacological characteristics of Galium verum. Aim: The primary goal of this research was to investigate the therapeutic effects of G. verum extract against folic acid-induced acute kidney injury (AKI). Materials and methods: 18 male rats were assigned into three groups: Control, AKI, and G. verum. AKI was induced by a dose of folic acid (250 mg/kg, i.p.) while G. verum (250 mg/kg) was administrated for 7 consecutive days. Results: G. verum methanol extract contains flavonoids, anthraquinones, tannins, iridoids, triterpen
... Show MoreIn the present study, a total of 272 freshwater fishes belonging to three species namely: Cyprinus carpio, Barbus xanthopterus and Aspius vorax, were collected from Euphrates river at Al-Haklania distrct, Al-Anbar province during the period from August 2008 till the end of July 2009, by using gill nets and cast nets. Fishes were survyed for intestinal parasitic worms. The investigation revealed the infectation of these fishes with four parasitic species: the digenetic trematode Aspidogaster limacoides from the intestine of C. carpio, B. xanthopterus and A. vorax, larval nematode Contracaecum spp. from the body cavity of C. carpio and the external surface of intestine of B
... Show MoreThis study offers numerical simulation results using the ABAQUS/CAE version 2019 finite element computer application to examine the performance, and residual strength of eight recycle aggregate RC one-way slabs. Six strengthened by NSM CFRP plates were presented to study the impact of several parameters on their structural behavior. The experimental results of four selected slabs under monotonic load, plus one slab under repeated load, were validated numerically. Then the numerical analysis was extended to different parameters investigation, such as the impact of added CFRP length on ultimate load capacity and load-deflection response and the impact of concrete compressive strength value on the structural performance of
... Show MoreCongenital valvular pulmonary stenosis accounts for 5-10% of all congenital heart disease. Balloon pulmonary valvuloplasty is a safe and effective method in reduction of moderate to severe valvular pulmonary stenosis. This retrospective study done in Hawler surgical specialty cardiac center on pediatric patients who had pulmonary valve stenosis (with echocardiographic peak gradient 2:50mmHg) and treated by balloon pulmonary valvuloplasty. A total of 178 cases were involved, 93(52.25%) patient was male and 85 (47.75%) patients was female. 160 patient (89.89%) were treated with single balloon method 18 patient (10.11%) were managed by double balloon method technique. Follow up period of these patients range from 1 year to 10 years (mean of 5.
... Show MoreThe peristaltic transport of power-law fluid in an elastic tapered tube with variable cross-section induced by dilating peristaltic wave is studied. The exact solution of the expression for axial velocity, radial velocity, stream function, local shear stress, volume of flow rate and pressure gradient are obtained under the assumption of long wavelength and low Reynolds number. The effects of all parameters that appear in the problem are analyzed through graphs. The results showed that the flux is sinusoidal in nature and it is an increasing function with the increase of whereas it is a decreasing function with the increase of . An opposite behavior for shear strain is noticed compared to pressure gradient. Finally, trapping p
... Show MoreChronic renal disease (CRD) is a patho-physiologic process with multiple etiologies, resulting in the inexorable attrition of Nephron number and function and frequently leading to end-stage renal disease (ESRD). In turn, ESRD represents a clinical state or condition in which there has been an irreversible loss of endogenous renal function, of a degree sufficient to render the patient permanently dependent upon renal replacement therapy (dialysis of transplantation) in order to avoid life threatening uremia. The current study was applied on 80 patients, the age range within 25-70 years, selected sample of patients who attend Iraqi center of kidney dialysis, Baghdad Teaching Hospital and Al-Yarmok Teaching Hospital . All t
... Show More 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.