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

This study was conducted to prepare protein concentrates from AL-Zahdidate’s pits by using alkaline methods where the chemical composition of the pits were (7.30, 1.04, 5.80, 8.68 and 77.19) % for each of the moisture, ash, protein, fat and carbohydrates respectively and the chemical composition of the concentrate protein was (6.62, 4.10, 26.70, 0.93, and 58.65) % respectively. The content of protein concentrate from the metallic elements (144.07, 25.11, 15.02, 0.49, 0.59, 0.27, 0.22 and 234.6) mg/ 100 g each of potassium, magnesium, calcium, iron, manganese, copper, zinc and phosphorus respectively. The results of SDS-PAGE showed five bands with weights molecular ranged between 11000-70000 Dalton. Give the biscuit which contain protei

Practicing physical activity is a very necessary requirement for all segments of society. . Many individuals, regardless of environment, age and gender, are exposed to joint diseases and injuries and pain in the neck for many and varied reasons. Treatment methods and techniques vary according to the severity of the injury, as therapeutic exercises, including stretching exercises, specifically fixed ones, are one of the ways to eliminate cases of muscle and joint dysfunction. Many individuals, regardless of environment, age and gender, are exposed to joint diseases and injuries and pain in the neck for many and varied reasons. Treatment methods and techniques differ according to the severity of the injury, as therapeutic exercises, including

This research a study model of linear regression problem of autocorrelation of random error is spread when a normal distribution as used in linear regression analysis for relationship between variables and through this relationship can predict the value of a variable with the values of other variables, and was comparing methods (method of least squares, method of the average un-weighted, Thiel method and Laplace method) using the mean square error (MSE) boxes and simulation and the study included fore sizes of samples (15, 30, 60, 100). The results showed that the least-squares method is best, applying the fore methods of buckwheat production data and the cultivated area of the provinces of Iraq for years (2010), (2011), (2012),

The survival analysis is one of the modern methods of analysis that is based on the fact that the dependent variable represents time until the event concerned in the study. There are many survival models that deal with the impact of explanatory factors on the likelihood of survival, including the models proposed by the world, David Cox, one of the most important and common models of survival, where it consists of two functions, one of which is a parametric function that does not depend on the survival time and the other a nonparametric function that depends on times of survival, which the Cox model is defined as a semi parametric model, The set of parametric models that depend on the time-to-event distribution parameters such as

The physical substance at high energy level with specific circumstances; tend to behave harsh and complicated, meanwhile, sustaining equilibrium or non-equilibrium thermodynamic of the system. Measurement of the temperature by ordinary techniques in these cases is not applicable at all. Likewise, there is a need to apply mathematical models in numerous critical applications to measure the temperature accurately at an atomic level of the matter. Those mathematical models follow statistical rules with different distribution approaches of quantities energy of the system. However, these approaches have functional effects at microscopic and macroscopic levels of that system. Therefore, this research study represents an innovative of a wi

In this study, chemical oxidation was employed for the synthesis of polypyrrole (PPy) nanofiber. Furthermore, PPy has been subjected to treatment using nanoparticles of neodymium oxide (Nd2O3), which were produced and added in a certain ratio. The inquiry centered on the structural characteristics of the blend of polypyrrole and neodymium oxide after their combination. The investigation utilises X-ray diffraction (XRD), FTIR, and Field Emission Scanning Electron Microscopy (FE-SEM) for PPy, 10%, 30%, and 50% by volume of Nd2O3. According to the electrochemical tests, it has been noted that the nanocomposites exhibit a substantial amount of pseudocapacitive activity.

Sol-gel method was use to prepare Ag-SiO2 nanoparticles. Crystal structure of the nanocomposite was investigated by means of X-ray diffraction patterns while the color intensity was evaluated by spectrophotometry. The morphology analysis using atomic force microscopy showed that the average grain sizes were in range (68.96-75.81 nm) for all samples. The characterization of Ag-SiO2 nanoparticles were investigated by using Scanning Electron Microscopy (SEM). Ag-SiO2 NPs are highly stable and have significant effect on both Gram positive and negative bacteria. Antibacterial properties of the nanocomposite were tested with the use of Staphylococcus aureus (S. aureus) and Escherichia coli (E. coli) bacteria. The results have shown antibacteri

Graphic design constitutes the human necessity for the design action, so there is no design achievement that is not considered in its founding project and its final realization as a response to a specific necessity. As a result of knowledge, which is the product of experience and is the result of applied science, design is based on observation, study and development, leading to the main goal, which is the utilitarian and aesthetic function that is put into the final consideration of design, and drug packaging design has an important role in all marketing fields, as companies compete with each other to attract the largest number Possible from consumers in a way that guarantees them material profit, and in order to achieve this, it always

The question about the existence of correlation between the parameters A and m of the Paris function is re-examined theoretically for brittle material such as alumina ceramic (Al2O3) with different grain size. Investigation about existence of the exponential function which fit a good approximation to the majority of experimental data of crack velocity versus stress intensity factor diagram. The rate theory of crack growth was applied for data of alumina ceramics samples in region I and making use of the values of the exponential function parameters the crack growth rate theory parameters were estimated.