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

This research aims to use chemical reaction to determine some of beta lactam antibiotics which include cephalexin and ceftriaxone in some pharmaceuticals by formation Prussian Blue complexes and using them for the UV-Vis., determination of drugs at wavelengths range (700- 720)nm by reaction them with FeCl3 in the presence of reagent K3[Fe(CN)6] in acid media . The optimal experimental conditions for the complex formation have been studied such as volume of HCl , K3[Fe(CN)6] , FeCl3 ,temperature and reaction time .Analytical figures of merits obtained on applying the developed procedure for cephalexin and ceftriaxone resp. are Linearity,(2-10),(1-7)?g.ml-1 LOD(0.0601,0.0330) ?g.ml-1. The de

The foreguts of a total of 515 fish of Chondrostoma regium (Heckel, 1843) (locally: Bala’aot Malloky) were studied. These fish were collected from Tigris River at Salah Al-Deen Province (between Al-Hagag & Yathrib) for 20 months between March and October of the next year. Detritus, plant in origin materials (19.6%, 23.0% & 24.9%); green and blue green algae, mostly Cladophora, Cosmarium and Merismpedia sp. (17.1%, 12.9% & 12.2%) and diatoms, mostly Diatoma, Chanathes, Amphora and Cyulbella sp. (16.9%, 8.8% & 8.2%) were the main food categories taken by these fishes according to occurrence (O%), volumetric methods (V%) and ranking index (R%). Debris (not part of the diet) took 45.3% of the studied fish foreguts by volume. Detritus was also

    The moral aspect is an important one in the structure of personality , and the lack of moral aspect is responsible for what we suffering today from problems . there is no exaggeration to say that many of our current problems are moral problems , and reflects the lack of moral growth.                            

 The goal of research is to build scale in order to detect the level of moral reasoning among junior high school students in Baghdad , The researcher followed the procedures in the construction of scientific standards in order to measur

The proper operation, and control of wastewater treatment plants, is receiving an increasing attention, because of the rising concern about environmental issues. In this research a mathematical model was developed to predict biochemical oxygen demand in the waste water discharged from Abu-Ghraib diary factory in Baghdad using Artificial Neural Network (ANN).In this study the best selection of the input data were selected from the recorded parameters of the wastewater from the factory. The ANN model developed was built up with the following parameters: Chemical oxygen demand, Dissolved oxygen, pH, Total dissolved solids, Total suspended solids, Sulphate, Phosphate, Chloride and Influent flow rate. The results indicated that the constructed A

In this work a study and calculation of the normal approach between two bodies,
spherical and rough flat surface, had been conducted by the aid of image processing
technique. Four kinds of metals of different work hardening index had been used as a
surface specimens and by capturing images of resolution of 0.006565 mm/pixel a good estimate of the normal approach may be obtained the compression tests had been done in strength of material laboratory in mechanical engineering department, a Monsanto tensometer had been used to conduct the indentation tests. A light section measuring equipment microscope BK 70x50 was used to calculate the surface parameters of the texture profile like standard deviation of asperity peak heights

The approach of green synthesis of bio-sorbent has become simple alternatives to chemical synths as they use for example plant extracts, plus green synthesis outperforms chemical methods because it is environmentally friendly besides has wide applications in environmental remediation. This paper investigates the removal of ciprofloxacin (CIP) using green tea nano zero-valent iron (GT-NZVI) in an aqueous solution. The synthesized GT-NZVI was categorized using SEM, AFM, BET, FTIR, and Zeta potentials techniques. The spherical nanoparticles were found to be nano zero-valent, with an average size of 85 nm and a surface area of 2.19m2/g. The results showed that the removal efficiency of ciprofloxacin depends on the initial pH (2.5-10),

ABSTRACT:
Microencapsulation is used to modify and retard drug release as well as to overcome the unpleasant effect
(gastrointestinal disturbances) which are associated with repeated and overdose of ibuprofen per day.
So that, a newly developed method of microencapsulation was utilized (a modified organic method) through a
modification of aqueous colloidal polymer dispersion method using ethylcellulose and sodium alginate coating materials to
prepare a sustained release ibuprofen microcapsules.
The effect of core : wall ratio on the percent yield and encapsulation efficiency of prepared microcapsules was low, whereas
, the release of drug from prepared microcapsules was affected by core: wall ratio ,proportion of coa

The diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the

      A simple and highly sensitive cloud point extraction process was suggested for preconcentration of micrograms amount of isoxsuprine hydrochloride (ISX) in pure and pharmaceutical samples. After diazotization coupling of ISX with diazotized sulfadimidine in alkaline medium, the azo-dye product quantitatively extracted into the Triton X-114 rich phase, dissolved in ethanol and determined spectrophotometrically at 490 nm. The suggested reaction was studied with and without extraction and simple comparison between the batch and CPE methods was achieved. Analytical variables including concentrations of reagent, Triton X-114 and base, incubated temperature, and time were carefully studied. Under the selected optimum conditions,