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

Aims: This study was conducted to assess the effect of the addition of yttrium oxide (Y2O3) nanoparticles on the tensile bond strength, tear strength, shore A hardness, and surface roughness of soft-denture lining material. Materials and Methods: Y2O3 NPs with 1.5 and 2 wt.% were added into acrylic-based heat-cured soft-denture liner. A total of 120 specimens were prepared and divided into four groups according to the test to be performed (tensile bond strength, tear strength, surface hardness, and surface roughness). Results: There was a highly significant increase in tensile bond strength between the soft liner and the acrylic denture base, tear strength, and hardness at both concentrations as compared to the control group, whereas ther

Industrial development has recently increased, including that of plastic industries. Since plastic has a very long analytical life, it will cause environmental pollution, so studies have resorted to reusing recycled waste plastic (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, producing environmentally friendly load-bearing concrete masonry units (blocks) was considered where five concrete mixtures were compressed at the blocks producing machine. The cement content reduced from 400 kg/m³ (B-400) to 300 kg/m³ (B-300) then to 200 kg/m³ (B-200). While (B-380) was produced using 380 kg/m³ cement and 20 kg/m³ nano-sil

Back ground: Skin grafting is the most common form
of reconstructive surgery, and regeneration of
sensations in skin grafts is a complex process
influenced by many factors such as , the thickness of
the graft, the depth of the grafted bed, meshing of the
graft, the condition of the bed and the surrounding
area. So many studies performed on this subject, some
of them clinically based on subjective type of sensation
tests, and others histological to detect the presence of
nerve fibers in the grafted skin
Objectives: To detect return of sensations to split
thickness skin grafts by clinical methods.
Methods: From Oct. 1995 to Oct. 2010, a clinical
prospective study performed in Al wasity Hospital for

The liability limit liability limit and reinsurance re factors insurance are important in influencing the achievement of company's competitive goals and achieve success and excellence in the market and because the limit of liability and reinsurance aimed to increase output with the stability of inputs leading to increased insurance business and increase profits. The study was based on two variables presidents interact with each other to form the intellectual and philosophical framework has two ( the limit of liability and reinsurance ) . The study was launched from a problem expressed by a number of targeted questions answered from the elucidation of theoretical philosophy and intellectual goals of these variables and highlight the impor

The drive of this exploration is to investigate the mucoadhesive assets of A. indica (Azadirachta indica) fruit mucilage by incorporating it into mucoadhesive microspheres with Acyclovir (AVR) as a model drug. The study was performed to check the impact of the mucilage proportion on particle size and swelling index. Nine batches of AVR mucoadhesive microspheres were made with varying proportions of Polyacrylic acid 934P and A. indica fruit mucilage (AIFM). A central composite design with design expert software to check the impact of dependent variables (A. indica mucilage and Polyacrylic acid 934 P levels) on particle size and swelling index as a response. As part of congeniality studies, the batches w