The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment of assets that require immediate recognition of losses resulting from the decline value of those assets as an important financial data from accounting of what they contain information useful to the appropriateness of the decisions of its users quality indicators. The research aims to demonstrate the impact of the application of international accounting standard (IAS16,36) on the financial statements and the importance of accounting disclosure for assets that impairment in value as well as the development of accounting applications contained in the uniform accounting system in line with changes in the economic environment, developments guided through the requirements of the two standards above and adapted according to the Iraqi environment. The research has come to a set of conclusions, including: Iraqi environmental lack of accounting to accounting rule governing the respect of intangible assets and its depreciations as well as a unified accounting system 's reliance on the historical cost basis for the registration of economic events and the lack of recognition of the value of such decline assets. It recommended the issuance of a private accounting rule assets Non-current tangible and disclose the drop -winning value her and forcing economic units to apply international accounting standard requirements (IAS16,36), given their importance in strengthening the appropriateness of accounting information property.
This research describes the design & implementation of frequency synthesizer using single loop Phase lock loop with the following specifications: Frequency range (1.5 – 2.75) GHz,Step size (1 MHz), Switching time 36.4 µs, & phase noise @10 kHz = -92dBc & spurious -100 dBc
The development in I.C. technology provide the simplicity in the design of frequency synthesizer because it implements the phase frequency detector(PFD) , prescalar & reference divider in single chip. Therefore our system consists of a single chip contains (low phase noise PFD, charge pump, prescalar & reference divider), voltage controlled oscillator , loop filter & reference oscillator. The single chip
... Show MorePhosphorus (P) is an element that is potatoes require in large amounts. Soil pH is a crucial factor impacting phosphorus availability in potato production. This study was conducted to evaluate the influence of P application rates on the P efficiency for tuber yield, specific gravity, and P uptake. Additionally, the relationship between soil pH and total potato tuber yield was determined. Six rates of P fertilization (0–280 kg P ha−1) were applied at twelve different sites across Northern Maine. Yield parameters were not responsive to P application rates. However, regression analysis showed that soil pH was significantly correlated with total potato tuber yield(R2 = 0.38). Sites with soil pH values < 6 had total tuber yields,
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Exposure to lead results in significant accumulation in most of vital organs, and free radical damage has been proposed as a cause of lead-induced tissue damage, where oxidative stress is a likely molecular mechanism. This study was designed to evaluate therapeutic effects of melatonin in lead-induced organ toxicity in rats. The therapeutic effects of melatonin on lead induced toxicity in rats were evaluated using 36 rats, which were allocated into 3 groups and treated as follows: Group I, includes 12 rats injected subcutaneously with 0.2 ml physiological saline for 30 days, followed by treatment with a daily dose of 20mg/kg melatonin, administrated I.P for the successive 30 da
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The main objective of this research is to design and select a composite plate to be used in fabricating wing skins of light unman air vehicle (UAV). The mechanical properties, weight and cost are the basis criteria of this selection. The fiber volume fraction, fillers and type of fiber with three levels for each were considered to optimize the composite plate selection. Finite element method was used to investigate the stress distribution on the wing at cruise flight condition in addition to estimate the maximum stress. An experiments plan has been designed to get the data on the basis of Taguchi technique. The most effective parameters at the process to be find out by employing L9
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To evaluate and compare serum Leptin hormone level between Iraqi male & female and the relation between this hormone & BMI in these two groups.
A total of 44 normal male & female subjects were included in this study
{Group 1 : 22 female } , { Group 2 : 22 male}.
Serum Leptin hormone ,BMI &fasting blood glucose were measured for both groups.
Serum Leptin level in group 1 was (8.82 + 2.9 μg/L) where as in group 2 it was (4.65 + 3.2 μg/L) . These changes were statistically significant. Fasting blood glucose levels were technically within the normal value (
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Background: Endometrial Cancer (EC) is the malignant tumor originating from endometrium cell (lining of the uterus). EC incidence and mortality have increased in recent years. Routinely used methods for EC diagnosis and treatment are histopathological tissue culture after surgery and postoperative radiotherapy, however there is still not enough efficient treatment for recurrence or progression of this disease. So, there is a critical need for further EC identification by new biological ways for the prognostic diagnosis of it. Objective: This study aimed to look for ways by which could help in diagnosis of EC before the hysterectomy. Materials and Methods: 55 patients with EC and 57 healthy women were involved in this study (up to 45 years)
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Landforms on the earth surface are so expensive to map or monitor. Remote Sensing observations from space platforms provide a synoptic view of terrain on images. Satellite multispectral data have an advantage in that the image data in various bands can be subjected to digital enhancement techniques for highlighting contrasts in objects for improving image interpretability. Geomorphological mapping involves the partitioning of the terrain into conceptual spatial entities based upon criteria. This paper illustrates how geomorphometry and mapping approaches can be used to produce geomorphological information related to the land surface, landforms and geomorphic systems. Remote Sensing application at Razzaza–Habbaria area southwest of Razz
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The present study aims to isolate and identify ectoparasites, specifically hard ticks, that infest both domestic and wild rabbits. This research is motivated by the heightened sensitivity of rabbits to infestations by hard ticks, which are recognized as the primary vectors of certain blood-borne diseases, particularly Viral Hemorrhagic Fever (VHF). The study areas were spread across five provinces in Iraq: Baghdad, Karbala, Wasit, Mosul, and Al-Anbar. A total of 85 hard ticks (42 male and 43 female) were infested by 57 rabbits (Leporidae Family), including 19 wild rabbits (hare) with an infestation rate of 100% and 38 domestic rabbits with an infestation rate of 18.42%. Total of infestation was 45.61%. The current results are the oc
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This work deals with separation of the aromatic hydrocarbons benzene, toluene, and xylene (BTX) from reformate. The separation was examined using adsorption by molecular sieve zeolite 13X in a fixed bed process. The concentration of aromatic hydrocarbons in the influent and effluent streams was measured using gas chromatography. The effect of flow rate and bed length of adsorbent on the adsorption of multicomponent hydrocarbons and adsorption capacity of molecular sieve was studied. The tendency of aromatic hydrocarbons adsorption from reformate is in the order: benzene >toluene>xylenes.