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.
tA novel synthesis procedure is presented for preparing triethanolamine-treated graphene nanoplatelets(TEA-GNPs) with different specific areas (SSAs). Using ultrasonication, the covalently functionalizedTEA-GNPs with different weight concentrations and SSAs were dispersed in distilled water to prepareTEA-GNPs nanofluids. A simple direct coupling of GNPs with TEA molecules is implemented to synthesizestable water-based nanofluids. The effectiveness of the functionalization procedure was validated by thecharacterization and morphology tests, i.e., FTIR, Raman spectroscopy, EDS, and TEM. Thermal conduc-tivity, dispersion stability, and rheological properties were investigated. Using UV–vis spectrometer, ahighest dispersion stability of 0.876
... Show MoreBacterial resistance caused by antibiotic misuse has garnered substantial attention, prompting numerous researchers to develop materials that can combat these resistant pathogens. The hydrothermal method is employed to produce γ-MnO2 nanostars and to coat them with Fe2O3 nanoparticles. The materials are characterized using XRD, FE-SEM, EDX, and UV-vis spectrophotometry, as well as antioxidant and antibacterial activities. The nano γ-MnO2 star shapes are coated with tiny spherical Fe2O3 nanoparticles with diameters of 35-47 nm. The peaks located at the crystal planes (120), (031), (131), (230), (300), (160), (421), and (003) are represented by the values of 2θ = 22.36º, 34.36º, 37.22º, 38.78º, 42.56º, 56.14º, 65.48º and 68.
... Show MoreAu nanoparticle-functionalized (TiO2)1−x(ZnO:MgO)x nanocomposite thin films (0≤x≤0.3) were effectively produced by chemical spray pyrolysis and annealed at 600 °C. The effects of ZnO incorporation and Au nanoparticle modification on the films' structural, optical, and antibacterial properties were studied using X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), UV–Vis spectroscopy, and field-emission scanning electron microscopy (FESEM). XRD analysis confirms the formation of polycrystalline anatase TiO2 and shows a composition-dependent structural develop- ment with increasing ZnO concentration. The optical experiments revealed increased transmittance and a progressive wid- ening of the optical band gap f
... Show MoreThe study involved the synthesis of new complexes with tetradentate ligand (LH). The general formula of complexes was [M(LH)(H2O)2] with M of Ni2+, Co2+, Cu2+, and Zn+. The ligand was synthesized by treating the 2-hydroxybenzohydrazide with salicylaldehyde. The structural characteristics of ligands and complexes were analyzed using various techniques, including elemental analyses, magnetic susceptibility, molar conductivity, infrared, ultraviolet absorption, mass, and NMR spectroscopy studies. The physical measurements indicated that the prepared complexes are non-electrolyte and showed that the ligand is tetradentate when coordinated with metal ions through the nitrogen of azomethine (–C=N–), two oxygen atoms of O–H phenolic,
... Show MoreIn this study, thin flms containing titanium dioxide (TiO₂), iron (III) oxide (Fe2O3) and cerium oxide (CeO2), with varying Fe2O3:CeO2 concentrations ranging from 0 to 30 wt% and 10 wt% gold nanoparticles (AuNPs), were prepared on glass using chemical spray pyrolysis. The structural, morphological, and sensing properties of the prepared thin flms were examined. XRD analysis revealed that a phase transformation occurred based on the dopant concentration: flms with x = 0 or 0.1 formed a polycrystalline anatase structure, whereas those with intermediate concentrations (x = 0.15 or 0.20) were amorphous. At higher doping concentrations (x = 0.25, 0.30), the structure developed a hematite Fe2O3, CeO2 and Au phase. Morphologicall
... Show MoreBackground: This in vitro study compares a novel calcium-phosphate etchant paste to conventional 37% phosphoric acid gel for bonding metal and ceramic brackets by evaluating the shear bond strength, remnant adhesive and enamel damage following water storage, acid challenge and fatigue loading. Material and Methods: Metal and ceramic brackets were bonded to 240 extracted human premolars using two enamel conditioning protocols: conventional 37% phosphoric acid (PA) gel (control), and an acidic calcium-phosphate (CaP) paste. The CaP paste was prepared from β-tricalcium phosphate and monocalcium phosphate monohydrate powders mixed with 37% phosphoric acid solution, and the resulting phase was confirmed using FTIR. The bonded premolars were exp
... Show MoreBackground: This study evaluates transdermal delivery of tamoxifen (TXN) as an alternative to the oral route of administration in treating breast cancer, which is the leading cause of cancer-related death in women globally. Oral TXN, a Class II drug, is associated with first-pass metabolism and serious side effects, including secondary cancers. Objectives: To enhance transdermal delivery, lipid-based transethosomes (TRS) were formulated using three different 24 factorial designs with various non-ionic surfactants, including Tween 20®, Span 20®, and Span 80®. Methods: Optimized TRS formulations were incorporated into HPMC-based gels and characterized for morphology, drug content, pH, viscosity, spreadability, ex vivo skin penetrat
... Show MoreSynthesis of a new class of Schiff-base ligand with a tetrazole moiety to form polymeric metal complexes with CoII, NiII, ZnII, and CdII ions has been demonstrated. The ligand was synthesised by a multi-steps by treating 5-amino-2-chlorobenzonitrile and cyclohexane -1,3-dione, the 5,5'-(((1E,3E)-cyclohexane-1,3-diylidene)bis(azanylylidene))bis(2-chlorobenzonitrile) was obtained. The precursor (M) was prepared from the reaction 5,5'-(((1E,3E)-cyclohexane-1,3-diylidene)bis(azanylylidene))bis(2-chlorobenzonitrile) with NaN3 to obtained (1E,3E)-N1,N3-bis(4-chloro-3-(1H-tetrazol-5-yl)phenyl)cyclohexane-1,3-diimine (N). By reacting the precursor (M) with CS2
... Show MoreIn this study, the new azo dye,5,5-[1,2-phenylenebis(2,1-biazenediyl)] bis[8-quinolino], was used to synthesize complexes with Co2+, Ni2+, Cu2+, Zn2+, and Cd2+ ions. The compounds were characterized using 1H and 13C nuclear magnetic resonance (NMR) spectroscopy, Fourier transform infrared (FT-IR) spectroscopy, ultraviolet-visible (UV-Vis) spectroscopy, mass spectrometry, thermo gravimetric analysis (TGA), diffevential scanning calovimltry (DSC), CHN analysis. Further, conductivity, magnetic susceptibility, and metal and chlorine content analysis using FT-IR spectroscopy revealed that the ligand chelates as a bidentate (OH) phenol group and a bidentate (C=N) ring group. The ligand exhibited tetradentate behavior, forming tetrahedral complexe
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