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

The search in these subjects makes an importanl accomplishment in the study of the scientific life in that (era)   specialy what the wonen had from a scientific and social level in that(age) the studies of the scientestis which were brilliant in the this era never hed the same as the first scientests . because of the common mistakes toward some resesrchers

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

This study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae.  Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re

 ٳن العلاقة بين التخطيط والتنمية، تكتسب᾽ شكلها وطبيعتها من خلال دور التخطيط في ٳخضاع عملية التغيير والتحوّل للأوضاع الاقتصادية من وضع الى وضع آخر أكثر تقدما̋ عن طريق ٳعتماد منهج التخطيط لتحديد معالم خطوط السير المجدول زمنيا̋ لعملية التغيير والتحوّل وفقا̋ لرؤية الحكومة وفلسفتها باتجاه الانتقال من وضع ٳقتصادي وٳجتماعي متخلف الى وضع ٳقتصادي وٳجتماعي آخر يسمح بجعل عملية النمو مستمرة، ويمكن تبيّن تلك

<span>Dust is a common cause of health risks and also a cause of climate change, one of the most threatening problems to humans. In the recent decade, climate change in Iraq, typified by increased droughts and deserts, has generated numerous environmental issues. This study forecasts dust in five central Iraqi districts using machine learning and five regression algorithm supervised learning system framework. It was assessed using an Iraqi meteorological organization and seismology (IMOS) dataset. Simulation results show that the gradient boosting regressor (GBR) has a mean square error of 8.345 and a total accuracy ratio of 91.65%. Moreover, the results show that the decision tree (DT), where the mean square error is 8.965, c

The effects of gamma irradiation on the structure of ZnS films , which preparing by flash evaporation method, are studied using XRD. Two peaks of (111), (220) orientations are appeared in X ray chart indicating the cubic phase of the films .The lattice parameter, grain size, average internal stress, microstrain, dislocation density and degree of preferred orientation in the film are calculated and correlated with gamma irradiation.

Abstract The aim of the current research is to identify the time perspective and the quality of academic life of Baghdad University students. The research also aims to identify the relationship between the time perspective and the academic quality of Baghdad University students and the extent to which the time perspective dimension of academic quality contributes to the identification of the difference between the time perspectives in terms of gender. Finally, the research aims to identify if there is a significant difference in the quality of academic life between males and females. The scales were applied to a number of (434) university male and female student. A one-sample t-test, a two-sample t-test, the analysis of the variation, the P

Laboratory studies were conducted at the biological control unit, college of Agriculture, University of Baghdad to evaluate some biological aspects of the predator Chilocorus bipustulatus (Coleoptera: Coccinellidae), which is considered one of the most important predators on many insect pests, especially the scale insect, Parlatoria blanchardi, (Homoptera: Diaspididae) on date palms. The results showed that biological parameters of the predator were varied according to different degree of temperature. Egg incubation period was significantly different and reached to 7.5 and 5.44 day at 25 and 30°C respectively, Fertility was the same 100% at both temperature degrees. Larval growth periods were 17.41 and 16.12 day as well as the mortality

يهدف البحث الحالي إلى دراسة تأثير المناخ التنظيمي لشعب الرياضة المدرسية في اقسام الانشطة الرياضية على مدرسي التربية الرياضية لأهمية المناخ التنظيمي لما يمثله من الخصائص والسلوكيات التي يتأثر بها العاملون التي قد تتباين من مكان لآخر والبيئة الجغرافية وثقافتها النوعية وذلك باستخدام المنهج الوصفي ولتتحقق من خلال الدراسة الميدانية, يتمثل مجتمع البحث الحالي من مدرسي التربية الرياضية في مدارس محافظة بغداد وال