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.
To prepare a new ligand, many compounds were used to synthesize Schiff-Mannich base, such as isatin, Para chloro Aniline, 2-mercaptobenzimidazole and indole. The resulting compound 1-((2-((1H-indol-1-ylthio)-1H-benzo[d]imidazol1-yl)methyl)-3-(4-chlorophenylimino)indolin-2-one (L). (L) was used to create a series of metal ion complexes with Co (II), Ni (II), Cu (II), Pd (II), Pt (IV), and Au (III). C.H.N.S., FTIR, mass spectra UV-ViS, 1H-NMR, 13CNMR, magnetic moment, and molar conductivity were used to characterize all of these compounds. Except for the palladium(II) and gold(III) complexes, all of the produced complexes had an octahedral geometry, according to the data. The antibacterial activity of the produced compounds was tested by usin
... Show MoreThe ligand 2-[1-(1H-indol-3-yl)ethylimino) methyl]naphthalene-1-ol, derived from 1-hydroxy-2-naphthaldehyde and 2-(1H-indol-3-yl)ethylamine, was used to produce a new sequence of metal ions complexes. Thus ligand reactions with NiCl2.6H2O, PdCl2, FeCl3.6H2O and H2PtCl6.6H2O were sequentially made to collect mono-nuclear Ni(II), Pd(II), Fe (III), and Pt(IV). (IR or FTIR), Ultraviolet Reflective (UV–visible), Mass Spectra analysis, Bohr-magnetic (B.M.), metal content, chloride content and molar conductivity have been the defining features of the composites. The Fe(III) and Pt(IV) complexes have octahedral geometries, while the Ni(II) complex has tetra
... Show MoreThe design of coordination compounds with solvent-responsive optical properties remains a central challenge in molecular photonics. Here, we describe the synthesis and full characterisation of a symmetrical tetradentate diamine ligand, 3,3′-((1,2-phenylenebis(azanediyl))- bis(methanylylidene))bis(pentane-2,4-dione) (H₂L), and its neutral square-planar complexes [M(L)] (M(II) = Co, Ni, Cu). The Cu(II) complex crystallised as [Cu(L)]⋅0.5 (pyrazine), adopting a nearly square-planar geometry (τ₄ = 0.06) in the solid state, as confirmed by single-crystal X-ray diffraction. In DMSO solution, UV–Vis spectra revealed reversible axial coordination of two solvent molecules, driving a transformation to a distorted octahedral geometry. Struc
... Show MoreThe synthesis of ligands with N2S2 donor sets that include imine, an amide, thioether, thiolate moieties and their metal complexes were achieved. The new Schiff-base ligands; N-(2-((2,4-diphenyl-3-azabicyclo[3.3.1]nonan-9-ylidene)amino)ethyl)-2-((2-mercaptoethyl)thio)-acetamide (H2L1) and N-(2-((2,4-di-p-tolyl-3-azabicyclo[3.3.1]nonan-9-ylidene)amino)ethyl)-2-((2-mercaptoethyl)thio) acetamide (H2L2) were obtained from the reaction of amine precursors with 1,4-dithian-2-one in the presence of triethylamine as a base in the CHCl3 medium. Complexes of the general formula K2<
novel spectrofluorimetric flow injection analysis (FIA) method was developed for the selective quantification of ascorbic acid via fluorescence quenching of serotonin hydrochloride. The system employs a custom-designed photometric array comprising 16 irradiation sources arranged in a dual-axis matrix—eight aligned horizontally and eight orthogonally, enabling multi-angle excitation and enhanced spectral resolution. Fluorescence signals were captured using a twin-pair solar cell detector, offering high sensitivity and minimal optical interference. The method exhibited a linear calibration range of 0.1–30 limit of detection (LOD) of 0.025 μ μ g/mL with a correlation coefficient (r mol /L, equivalent to 4.403 * 10 4 μ 2 ) of 0.9966, a g
... Show MoreThe research has handled an important service sector in Iraq which is the municipals sector since it is connected directly and closely with the services presented to the citizens, and because the process of accomplishing the projects needs planning and scheduling for implementing these projects according to the available financial allocating and it was no choice but finding modern methods that help succeeding the processes of planning through making use of Geographic Information system (GIS) in providing the necessary information in scheduling the projects since it is considered as one of the tools that conveys the occurred in collecting the huge amount of the locative d
... Show MoreThis study aimed to extract, purify, and characterize the protease of local Okra Abelmoschus esculentus pods. The extraction process was conducted using ten extraction solutions with different pH and ionic strength values. Phosphate buffer solution with (pH 7, 0.05M, containing 2% sodium chloride) gave the highest activity which was (7.2 Unit/ml) as compared to other solutions, which ranged from 0.8-5.9 Unit/ml. The extracted enzyme purified by several stages. Being, precipitation by gradual addition of Ammonium sulphate from 20 to 85% saturation, then the precipitated enzyme was dialyzed and fractionated through DEAE-Cellulose (22X1.1cm), the enzymic fractions were pooled. The specific activity, purification fold and the enzyme yield value
... Show MoreThe ligand 4-amino-N-(5-methylisoxazole-3-yl)-benzene-sulfonamide(L1) (as a chelating ligand) was treated with Pd(II),Pt (IV) and Au(III) ions in alcoholic medium in order to prepare a series of new metal complexes. Mixed ligand complexes of this primary ligand were prepared in alcoholic medium in presence of the co-ligand 4,4'-dimethyl-2,2'-bipyridyl(L2) with Cu(II) ,Pd(II) and Au(III) ions. The complexes were characterized in solid state using flame atomic absorption, elemental analysis C.H.N.S, FT-IR, UV-Vis Spectroscopy, conductivity and magnetic susceptibility measurements. The nature of some complexes formed in ethanolic solution has been studied following the molar ratio method, also stability constant was studied and the complexes f
... Show MoreMethicillin resistant Staphylococcus aureus (MRSA) is one of the principal nosocomial causative agents. This bacterium has the capability to resist wide range of antibiotics and it is responsible for many diseases like skin, nose and wounds infection. In this study, randomly amplified polymorphic DNA (RAPD)-PCR was applied with ten random primers to examine the molecular diversity among methicillin resistant Staphylococcus aureus (MRSA) isolates in the hospitals and to investigate the genetic distance between them. 90 Isolates were collected from clinical specimens from Iraqi hospitals for a total of 90 isolates. Only 10 strains (11.11%) were found to be MRSA. From these 10 primers, only 9 gave clear amplification products. 91 fragment l
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