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 the predictive value of accounting information, confirmatory value as well as materiality. The research aims to identify the financial reporting requirements of the assets impairment under IAS 36, as well as the emergence of the role of the application of those requirements in enhancing the relevance accounting information. The results showed that the financial reporting for the impairment of assets in the financial statements provides information more relevance to the decision-makers because of the predictive value of the fair value information or value in use as well as the confirmation value, and their materiality. Accordingly on the above, the researchers suggest the application of the requirements of IAS 36 in order to reporting the impairment of assets in the local corporations.
Palm vein recognition is a one of the most efficient biometric technologies, each individual can be identified through its veins unique characteristics, palm vein acquisition techniques is either contact based or contactless based, as the individual's hand contact or not the peg of the palm imaging device, the needs a contactless palm vein system in modern applications rise tow problems, the pose variations (rotation, scaling and translation transformations) since the imaging device cannot aligned correctly with the surface of the palm, and a delay of matching process especially for large systems, trying to solve these problems. This paper proposed a pose invariant identification system for contactless palm vein which include three main
... Show Moreيهدف البحث الحالي إلى اختبار العلاقة بين نوعية حياة العمل والإبداع التنظيمي في ديوان وزارة التخطيط ، ولبلوغ الهدف المذكور وبناء على معطيات البحث الاستطلاعي للباحث بني ألانموذج الفرضي للبحث الذي ضم المتغير المستقل والمعتمد، واعتماداً على حركية الأنموذج صيغت فرضيتان، ولاختبار صحة الفرضيات وجمع المعلومات من عينة البحث البالغة (100) مدير يمثلون مرك
... Show MoreIn this paper the research introduces a new definition of a fuzzy normed space then the related concepts such as fuzzy continuous, convergence of sequence of fuzzy points and Cauchy sequence of fuzzy points are discussed in details.
In the process of translating Qur’anic texts, there is an urgent need for interpretations of the Qur’anic text due to the presence of many incomprehensible Qur’anic verses or words because of our distance from the standard Arabic, language in which the Holy Qur’an was revealed, and the introduction of the foreign words into our language, in addition to the fact that many Qur’anic words are no longer used. All this prompted the need for the interpretation of the Qur'anic text, Therefore, it is necessary for the translator to resort to the books of interpretation if he intends to translate the Qur’an
This work addressed the assignment problem (AP) based on fuzzy costs, where the objective, in this study, is to minimize the cost. A triangular, or trapezoidal, fuzzy numbers were assigned for each fuzzy cost. In addition, the assignment models were applied on linguistic variables which were initially converted to quantitative fuzzy data by using the Yager’sorankingi method. The paper results have showed that the quantitative date have a considerable effect when considered in fuzzy-mathematic models.
Means of communication has a great impact on all fields of awareness including health awareness by increasing the knowledge of community about health and developing their abilities to improve human health and cultural awareness. According to the importance of health awareness for a community to develop their intellectual and physical integrity, the researcher has found that it is essential to know the role of means of communication as a source of information for many students being active and main segments to build their society intellectually, socially and economically.
The research has focused on the study of health awareness among students and their health knowledge derived from the means of communicat
... Show MoreThe preparation and spectral characterization of complexes for Co(II), Ni(II), Cu(II), Cd(II), Zn(II) and Hg(II) ions with new organic heterocyclic azo imidazole dye as ligand 2-[(2`-cyano phenyl) azo ]-4,5-diphenyl imidazole ) (2-CyBAI) were prepared by reacting a dizonium salt solution of 2-cyano aniline with 4,5-diphenyl imidazole in alkaline ethanolic solution .These complexes were characterized spectroscopically by infrared and electronic spectra along with elemental analysis‚ molar conductance and magnetic susceptibility measurements. The data show that the ligand behaves a bidantate and coordinates to the metal ion via nitrogen atom of azo and with imidazole N3 atom. Octahedral environment is suggested for all metal complex
... Show MoreThe reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal
... Show MoreBackground: DVT is a very common problem with a very serious complications like pulmonary embolism (PE) which carries a high mortality,and many other chronic and annoying complications ( like chronic DVT, post-phlebitic syndrome, and chronic venous insufficiency) ,and it has many risk factors that affect its course, severity ,and response to treatment. Objectives: Most of those risk factors are modifiable, and a better understanding of the relationships between them can be beneficial for better assessment for liable pfatients , prevention of disease, and the effectiveness of our treatment modalities. Male to female ratio was nearly equal , so we didn’t discuss the gender among other risk factors. Type of the study:A cross- secti