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

     Spintronic offers a solution by exploiting spin instead of electron charge since spin current propagation can occur in principle without dissipation. One of the applications involve within this project for storage media is heat-assisted magnetic recording (HAMR). The objective of this study is to simulate the behavior of thermal gradient to generate a pure spin current using an ultrafast femtosecond (fs) laser in a nano-sized  multilayered structure of (Al₂O₃/Ni₈₁Fe₁₉ (Py)/Cu/Y₃Fe₅O₁₂ (YIG)/Gd₃Ga₅O₁₂ (GGG)) at room temperature. A ferromagnetic/spacer/magnetic insulator nano-sized multilayered is the proposed structure f

A new compound  2-(4-methoxyphcnyl)-5-(4-aminophenyl)-1,3,4-

oxadiazole (VI) was prepared by intramol ecular condensation reaction followed  by elimination  of some simple  moieties such  as IhO  and HCI by using  POCI3 with acid hydrazide. A series of new Shiffs­

bases 2-(4-methoxyphenyl)-5-[4(4:alkoxybenzoyloxy) benzylidene amino phenyl] I,3,4-oxadia:t.ole (VII].was synthesized from treatment

of oxadiazole derivative [VI] with an appropriate  aromatic aldehyde

(IU). Struct\lfe of the resulting products have been ascertaim:d by their melting pointS, elemental analysis ( some of them) and spectral data.

Novel derivatives of 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole and 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole carrying Schiff bases moiety were synthesised and fully characterised. The protection of D- fructose using benzoyl chloride was synthesized, followed by nucleophilic addition/elimination between benzotria- zole and chloroacetyl chloride to give 1-(1- chloroacetyl)- 1H-benzotriazole. The next step was condensation reaction of protected fructose and 1-(1-chloroacetyl)-1H- benzotriazole producing a new nucleoside analogue. The novel nucleoside analogues underwent a second conden- sation reaction with different aromatic and aliphatic amines to provide new Schiff b

The aim of this article is to solve the Volterra-Fredholm integro-differential equations of fractional order numerically by using the shifted Jacobi polynomial collocation method. The Jacobi polynomial and collocation method properties are presented. This technique is used to convert the problem into the solution of linear algebraic equations. The fractional derivatives are considered in the Caputo sense. Numerical examples are given to show the accuracy and reliability of the proposed technique.

    The efficiency of solar energy absorption in solar heaters is increased by the use of selective absorption coating that possesses high absorption of solar radiation in the UV-visible spectrum as well as low emission at the operating temperature in the infrared region. In this work, novel selective coatings were synthesized by improving the selectivity of chromium oxide (Cr₂O₃) nanoparticles by doping with carbon nanoparticles using the exploding wire technique for carbon rods by high current in suspended Cr₂O₃ particles. The structural properties and surface topography were studied by XRD and FE-SEM, which illustrate the carbon-coated Cr₂O₃ nanoparticles. The prepar