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

   It is certain that thepsychologicalunity, is awidespread status among individuals  of the human race, to the extent that it became -in fact- the unlimited  presenttruth in our daily lives,in all cases it found in all stages of life, which is generally considered

an essential access to understand all the psychological phenomena, and that any defects or problems that could hinder the individual from achieving its natural social interaction, may lead him to enter the circle of social and psychological disorders, if not find a proper guidance and understanding his needs and problems,naturally , if we want to give the employee a safe environment so he can be psychological and socially a

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

    The main idea of ​​this research stems from the challenges faced by managers working in service organizations, which are responsible for providing services to a large segment of the society. Therefore, they must use strategic intelligence to manage their performance and enhance their performance to serve the society. Organizational Performance The present study aimed to identify the concepts of strategic intelligence and its impact on organizational performance to raise awareness and awareness of the importance of the subject for the university. And to identify the perceptions of leaders about strategic intelligence and determine the nature of the relationship (impact and correlation) between strategic inte

هدف البحث إلى بناء مقياسين تخصصين للنزاعات اللاشعورية وحرية الإرادة لمدربي بعض ألعاب القوى والتعرف على مستوى كل منهما لديهم، وإعداد برنامج إرشادي نفسي مستند لرفع مستوى الحالات اللاشعورية وحرية الإرادة للمدربين الذين يعانون من انخفاض مستوى النزاعات اللاشعورية وحرية الإرادة، والتعرف على تأثير البرنامج الإرشادي نفسي في النزاعات اللاشعورية وحرية الإرادة لدى مدربي بعض ألعاب القوى، لتفترض بذلك الباحثة بإ

Objective(s): To assess nurses' practices for neurological unconscious patients in intensive care units.
Methodology: A descriptive study was conducted that included (50) nurse who are working in intensive care
units in hospitals and departments of the nervous system in (4) hospitals (neuroscience hospital, teaching
neurosurgical hospital, surgical specialist hospital, and sheck zaied hospital) in Baghdad city from March, 30th
,
2009 to July, 30th 2009 for the purpose of assessing their skills towards unconscious patients. A purposive "nonprobability
sample" was selected that consisted of (50) nurse who are working in intensive care units. A
questionnaire format and observational checklist were used which consist of

Objectives : The study aims to assessing nurses’ knowledge concerning peritonitis- dialysis association at the
peritoneal dialysis units, and to identifying the relationship between some nurses’ knowledge and some of their
demographic characteristic.
Methodology : A descriptive study was carried out at the peritoneal dialysis units in Baghdad Teaching
Hospitals started from November 29th 2004 to August 15th, 2005. A purposive sample of (52) nurses was
selected from Baghdad Teaching Hospitals. The data were collected through the use of constructed
questionnaire, which comprised of (97) items as an interview questionnaire technique as mean of data
collection. The reliability of the instrument was determined through

Abstract:
The aim of the present research is to evaluate the child’s nutritional
method (2-5 years old) which is based on his resistance of the food highly rich
with nutritional elements and his acceptance of the food of a low nutritional
value in addition to his having forbidden food with other mates and making
use of all mates when having food, in establishing the sound social values and
affection since child hood. The required statistical equation have been used
by the researcher namely (Z test).
The sample of the present study consists of (26) children who were selected
intentionally and randomly from the kindergartens of Al-Bayaa region and the
college of Education for women. The questionnaires were d

The transition of professionals between different sectors is considered as one of sources of
acquisition of technology and will lead to add the practical experience to them. This experience
depending on different factors like: the scientific degree and practical experience by the
professionals, the technology possessed by the transferor sector, the duration that spent by
experienced in transferor sector, the type of work performed by professional….etc.
The research aims to verify the affect of these factors in technology transfer process.
Research reached that the technology transfer process which is depending on the Iraqi competencies
in work is unsatisfied level between Iraqi organizations because there are dif