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

With their strategic and geographical positions, Japan and Iraq are one of the major
countries in the world, especially to the United States. Japan lies near the two American
Continents, separated only by the Pacific and it is only normal to have the interests of both
countries crossed and joined in the Far East region. This made the occupation of Japan an
inventible matter in the second half of the 20th century. Iraq, on the other hand, has strategic
position in the Middle East, being surrounded by many active countries like Turkey, Iran, and
Gulf countries, besides Iraq’s oil wealth which is needed by such industrial country like the
United States.

Rhythm is considered one of the creative concepts in the recent architectural thought; it has emerged clearly as a mean of creating the highest levels of creativity in architecture, especially in contemporary architectural movements. The importance of rhythm has  emerged, especially, when the architecture , its beginnings concentrated on the principle of the links with poetic structures. Many architectural studies deal with concept of rhythm in architecture with different ways various according to the trend of each study, this show the importance of studying the concept of rhythm in the architectural field in general. This study try to focus on the utilization of rhythm as creative system in architecture of heritage and contemporary

Zernike Moments has been popularly used in many shape-based image retrieval studies due to its powerful shape representation. However its strength and weaknesses have not been clearly highlighted in the previous studies. Thus, its powerful shape representation could not be fully utilized. In this paper, a method to fully capture the shape representation properties of Zernike Moments is implemented and tested on a single object for binary and grey level images. The proposed method works by determining the boundary of the shape object and then resizing the object shape to the boundary of the image. Three case studies were made. Case 1 is the Zernike Moments implementation on the original shape object image. In Case 2, the centroid of the s

     This research deals with the effect of gallium oxide and cerium oxide as dopants on the structural and optical characteristics of tin oxide. Gallium and cerium oxide doped tin oxide was prepared with different doping concentrations (0, 0.03, 0.05 and 0.07) wt. pure and doped tin oxide thin films were prepared by the pulsed laser deposition technique. X-ray diffraction and UV-Visible spectrophotometer were employed to investigate both oxides doping effects. Results showed that all prepared samples have poly-crystalline structure with a preferred plane of crystal growth along (110), where the crystal size grew from 40.3 nm to 64.5 nm and to 43.5 nm for Ga2O3 and CeO2 doped tin oxide thin films, respectively. Transmittance dec

Traditional volumetric asphalt mix design methods do not directly evaluate cracking and rutting resistance, which may result in mixtures with inadequate field performance despite satisfying conventional volumetric requirements. Balanced Mix Design (BMD) has been introduced to address this limitation by incorporating performance testing. However, it remains unclear whether additive modification alone can recover mixtures that do not satisfy BMD criteria, or whether volumetric redesign (binder content optimization) is necessary. Therefore, this study investigated the effectiveness of additive modification before and after BMD redesign using IDEAL-CT and IDEAL-RT performance indices. Three additive systems were evaluated: SBS polymer,

The research abstract included introduction and the importance of the research, also included display of the problem represented by weakness for the players when performing some of the basic skills in badminton and the shuttle not reaching to the back corners of the court which gives the player the opportunity to win through applying the pressure on the opponent and make him away from the control center(T) which definitely required level of a collection muscular strength contributed in performance perhaps this related to a number of reasons related with weakness in physical changes especially explosive and characterized by speed forces for the badminton players and be acquainted with them and knowing the extent of their effect in performanc

This study aimed to find relationship between thymidine kinase-1 (TK-1) as tumor marker and total antioxidant capacity (TAC) in Iraqi children patients with thrombocytopenia and with thrombocytosis. The present study conducted 60 children patients (30 patients with idiopathic thrombocytopenia purpura (ITP) and 30 patients with thrombocytosis caused by leukemia) attending the Children Fever Hospital in the Medical City / Baghdad, and 30 healthy children as a control group. All study groups were with range ages (1-15) years, and they were diagnosed by assay of platelet count, Prothrombin Time (PT), and partial Thromboplastin Time (PTT). The results shown elevation in plasma TK-1 and TAC values in children patients with thrombocytopenia and w