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

This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v

تهدف هذه الدراسة إلى معرفة الفرق في التحصيل الدراسي في الكيمياء والاتجاه نحو العلوم بين طلاب التخصص العلمي وطلاب التخصص الصناعي الصف الأول كلية التربية ابن الهيثم، كذلك تهدف الدراسة إلى معرفة العلاقة بين التحصيل الدراسي في الكيمياء ودرجات اختبار نهاية الفصل في الكيمياء، والمعدل التراكمي بعد أخذ المقرر الدراسي والاتجاه نحو العلوم بالنسبة لطلاب التخصص العلمي وطلاب التخصص الصناعي.

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يختبر البحث الحالي علاقة الأثر والارتباط بين إدارة المعرفة التنظيمية (المتمثلة قيادة المعرفة، تنظيم المعرفة، عمليات المعرفة، ثقافة المعرفة، تطبيق المعرفة، تقاسم المعرفة) ومتغير (رأس مال الزبون) في مجموعة من المصارف الأهلية في محافظة النجف إذ تمثلت مشكلة الدراسة بمدى دور إدارة المعرفة في هذه المصارف فضلاً عن الزبائن الذين يتعاملون معها، وقد استخدمت استمارة الاستبيان كأداة رئيسة لجمع البيانات إذ تم تو

Abstract: This paper presents the results of the structural and optical analysis of CdS thin films prepared by Spray of Pyrolysis (SP) technique. The deposited CdS films were characterized using spectrophotometer and the effect of Sulfide on the structural properties of the films was investigated through the analysis of X-ray diffraction pattern (XRD). The growth of crystal became stronger and more oriented as seen in the X-ray diffraction pattern. The studying of X-ray diffraction showed that; all the films have the hexagonal structure with lattice constants a=b=4.1358 and c=6.7156A°, the crystallite size of the CdS thin films increases and strain (ε) as well as the dislocation density (δ) decreases. Also, the optical properties of the

The performance analyses of 15 kWp (kW peak) Grid -Tied solar PV system (that considered first of its type) implemented at the Training and Energy Research Center Subsidiary of Iraqi Ministry of Electricity in Baghdad city has been achieved. The system consists of 72 modules arranged in 6 strings were each string contains 12 modules connected in series to increase the voltage output while these strings connected in parallel to increase the current output. According to the observed duration, the reference daily yields, array daily yields and final daily yields of this system were (5.9, 4.56, 4.4) kWh/kWp/day respectively. The energy yield was 1585 kWh/kWp/year while the annual total solar irradiation received by solar array system was 198

The present work shows a theoretical results that have been used the functional Hybrid of three parameters Lee-Yang-Parr (B3LYP) of the quantum mechanical approach for density functional theory with (Spanish Initiative for Electronic Simulations with Thousands of Atoms) SIESTA code. All calculations were carried out employing the used method at the Gaussian 09 package of programs. It was reported the main point for research on dominance of the bandgap of elongated pi-conjugated molecules by using different chemical groups replacing hydrogen atom in the most molecules that used in this work. The side groups creates another factor that controls the value of the band gap. The dihedral angle between the two pheny

In the present study, a powder mixture of elements Ti and Ni was mechanically alloyed in a high energy ball mill. Microstructure of the nanosized amorphous milled product in different stages of milling has been characterized by X- ray diffraction, scanning electron microscopy and differential thermal analysis. We found that time of mechanical alloying is more significant to convert all crystalline structure to the amorphous phase. Nanocrystalline phase was achieved as a result of the mechanical alloying process. The results also indicates that the phase transformation and the grain size occurs in these alloys are controlled by ball milling time

The concealment of data has emerged as an area of deep and wide interest in research that endeavours to conceal data in a covert and stealth manner, to avoid detection through the embedment of the secret data into cover images that appear inconspicuous. These cover images may be in the format of images or videos used for concealment of the messages, yet still retaining the quality visually. Over the past ten years, there have been numerous researches on varying steganographic methods related to images, that emphasised on payload and the quality of the image. Nevertheless, a compromise exists between the two indicators and to mediate a more favourable reconciliation for this duo is a daunting and problematic task. Additionally, the current

Solar module operating temperature is the second major factor affects the performance of solar photovoltaic panels after the amount of solar radiation. This paper presents a performance comparison of mono-crystalline Silicon (mc-Si), poly-crystalline Silicon (pc-Si), amorphous Silicon (a-Si) and Cupper Indium Gallium di-selenide (CIGS) photovoltaic technologies under Climate Conditions of Baghdad city. Temperature influence on the solar modules electric output parameters was investigated experimentally and their temperature coefficients was calculated. These temperature coefficients are important for all systems design and sizing. The experimental results revealed that the pc-Si module showed a decrease in open circuit v