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

Sultan Said bin Sultan bin Ahmed bin Said Al-Busaidi (1223-1273 AH / 1806-1856 AD) was able to rule Oman and Zanzibar in a unified Arab-African state during his reign. However, it was separated for several reasons. Thus, the study aims to clarify the efforts made by Sultan Said for annexing Zanzibar to Oman, establishing the Arab-African Sultanate, and shedding light on the role played by Britain in dividing the Arab-African Sultanate and separating Zanzibar from the Omani rule in (1275 AH-1861 AD). The study has adopted the historical descriptive analytical approach. The study has reached several conclusions, such as: The economic motivators  were the most important factors that pushed Sultan Said to move his capital from Muscat to

   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

Background: One of the most common problem associated with the used of soft denture lining material is microorganisms and fungal growth especially Candida albicans, which can result in chronic mucosal inflammation. The aim of this study was to evaluate the influence of chlorhexidine diacetate (CDA) salt Incorporation into soft denture lining material on antifungal activity; against Candida albicans, and the amount of chlorhexidine di-acetate salt leached out of soft liner/CDA composite. Furthermore, evaluate shear bond strength and hardness after CDA addition to soft liner Materials and methods: chlorhexidine diacetate salt was added to soft denture lining material at four different concentrations (0.05%, 0.1% and 0.2% by weight). Four hund

The Reasons behind the decadence of the studies concerning the evening school in Salah al Deen A field study

Background: COVID-19 pandemic has influenced all life aspects; Dental staff, like other healthcare providers, may be exposed to COVID-19 as part of their work and its psychological impacts on healthcare workers should not be ignored

Objectives: To assess the anxiety, and fear from COVID-19 pandemic in dentists working in specialist dental centers: sample the Al-Resafa health directorate, and its relation between the anxiety, and COVID-19 fear with some of their demographic variables

Subjects and Methods: A cross-sectional study was conducted on 2nd Jan. to 14th Feb. 2021, by an electronic version of questionnaire through Google-form; the questionnaire was formed based on Mental-Health-American-Org

Laboratory model tests were performed to investigate the behavior of shallow and inclined skirted foundations placed on sandy soil with R.D%=30 and the extent of the impact of the positive and negative eccentric-inclined loading effect on them. To achieve the experimental tests, it was used a box of (600×600) mm cross-sectional and 600mm in height and a square footing of (50*50) mm and 10 mm in thickness attached to the skirt with Ds=0.5B and various an angle of (10°, 20°, 30°). The results showed that using skirts leads to a significant improvement in load-carrying capacity and decreased settlement. In addition, when the skirt angle increased, the ultimate load improved. Load-carrying capacity decreased with increasing eccentri

Four localities were selected in Euphrates River and Ramadi sewage treatment plant to collect water samples monthly during the period between October 2001 to July 2002 . Total cell count of phytoplankton and its physico- chemical concentrations were determined . The study aimed to demonstrate the effect of Ramadi sewage treatment plant on Euhprates River . It is concluded that the sewage had an dilution effect for the total hardness , total alkalinity , electrical conductivity and salinity of Euphrates River , but it is also caused in the presence of a contaminated area . This was cleared from the depletion of dissolved oxygen and high values of biological oxygen demand with lower valuse of pH in this area . The water of Euphrates

In this research, a detailed finite-element (FE) analysis of the combined influence of the drilled-hole position, the shape of the hole, and the fillet design on the structural and dynamic performance of spur gears is investigated. ANSYS R16.2 was used to create a three-dimensional numerical model that can be used to assess the bending stress distribution and vibration response under realistic loading conditions. A trochoidal fillet and four circular fillet radii (0.5, 1.0, 1.5 and 2.0 mm) were studied to determine their effect on the stress concentration behavior. FE-guided hole-suggestion process was introduced which is an automated process in which low-stress zones to be cut away are identified so as to allo