This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented

Background: Several studies linked the development of steroid-resistant nephrotic syndrome (SRNS) to genetic variations in the multidrug resistance 1 (MDR1) gene, though a disparity in findings was underlined among children with different ethnic origins. Objective: This study examined the relationship between MDR1 variants (rs2032582 and rs2032583) and the risk of developing SRNS in Iraqi patients with idiopathic nephrotic syndrome (INS). Methods: This case-control study included children with steroid-sensitive INS (SSNS; n=30) and SRNS (n=30) from the Babylon Hospital for Maternity and Pediatrics. Sanger sequencing was used to determine the participants’ genotypes. Results: The rs2032582 genotypes and alleles were not associated

Abstract

The current research aims to examine the effect of the Adi and Shayer model on the achievement of fifth-grade students and their attitudes toward history. To achieve the research objective, the researcher has adopted two null hypotheses. 1) there is no statistically significant difference at the level of (0.05) between the average score of students of the experimental group who study the history of Europe and modern American history according to the model of Addie and Shayer, and the average scores of the students of the control group who study the same subjects according to the traditional method in the test of post-achievement. 2) There was no statistically significant difference at the level (

In Iraqi patients with acromegaly the present investigation included 40 control group and 70 patients with acromegaly divided 35 patients with Diabetic while another 35 patients without Diabetic, with ages between (29-72) years for the identification of GST activity polymorphisms by present and absent GSTM1, GSTT1, and PCR-RFLP, enzymatic digestions were carried out using BsmAI (Biolabs. England, UK) for GSTP1b and AciI (Biolabs, England, UK) for GSTP1c.the association GSTActivity with GST genotype were investigated in a cohort of Iraq acromegaly patients comparing with the healthy control group. The results show a non-significant change in GSTP1b gene in both groups, while show high significantly in GSTP1c in diabetic and non-diabetic acro

The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

In present study, the technique was used, including nuclear track detector type (CR-39), for appreciative concentrations uranium and radon in soil samples from Baghdad University Campus-AL-Jadiriyah utilizing a prolonged -term with a solid-state nuclear path sensor, a technique for charged particles has been developed., the radon concentrations, effective dose rate and uranium concentrations have measured in soil samples. Eight various venues from soil Baghdad University Campus have appointed. The results indicated variant values about uranium and radon concentrations, the average value for radon gas, effective dose rate and uranium concentrations was found to be 281.59 Bq/cm3, 7.09 mSv/y and 0.01 Bq/mm-2 respectively. All results a

تتمحور هذه الدراسة حول اثر عنصرين مهمين من عناصر المناخ في  زراعة وإنتاج محصولي القمح والشعير في محافظتين من محافظات العراق هما  ديالى وميسان بهدف الكشف عن الامكانات المناخية لزراعتهما وانتاجهما في تلك المحافظتين. يعد محصولي القمح والشعير من أهم المحاصيل الحقلية المزروعة في المحافظتين، اذ تمتلكان إمكانيات واسعة للتوسع بزراعتهما وإنتاجهما؛ وهناك فرصة كبيرة لزيادة غلة الدونم الواحد عن طريق حل المشاكل و

Abstract: The Iraqi alluvial plain is unique in its rare water bodies in the world, varying in area, depth and natural resources, which are the Iraqi marshlands. Specialized researchers have researched the marshlands and their affiliation to the river sediments of the Euphrates and Tigris rivers over time, as they move south towards the Arabian Gulf. The giant marshlands are located in three main areas, which are the marshes (eastern - central - southern), and the newly formed marshes (Hawizeh Marsh - Central Marsh - Hammar Marsh). The Iraqi marshlands have their geopolitical importance to Iraq, so they must be taken care of and all local, international and international laws issued against them must be observed. All marshlands are expo