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.
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The placement of buildings and structures on/or adjacent to slopes is possible, but this poses a danger to the structure due to failures that occur in slopes. Therefore, a solution or improvement should be determined for these issues of the collapse of the structure as a result of the failure of the slopes. A laboratory model has been built to test the impact of some variables on the bearing capacity factor. The variables include the magnitude of static axial load applied at the center of footing, the depth of embedment, the spacing between geogrid reinforcement layer and the numbering of the geogrid sheet under the footing, the inclination angle of slope clayey soil (β), the spacing between the footing's edge and the slope's end (b/H). Th
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The finding of novel pollutants in a multitude of surface water bodies worldwide has recently caused environmentalists to face challenges. Therefore, the development of low-cost, efficient technologies is required to provide a safe, pollution-free water environment. The attapulgite surface was used in this study because it has a good absorbent surface for removing bromocresol purple dye from its aqueous solutions. Because attapulgite has a high absorption capacity, it can be used to remove pollutants in both its normal and modified states. Factors affecting adsorption were studied, such as the weight of the adsorbent surface, the initial concentration of the adsorbent, contact time, and the effect of temperature. Clay was ground, cleaned mu
... Show MoreDiyala River is a tributary of Tigris River, it is one of the important rivers in Iraq. It covers a total distance of 445 km (275 miles). 32600 km2is the area that drains by Diyala River between Iraqi-Iranian borders. This research aims to evaluate the water quality index WQI of Diyala River, where three stations were chosen along the river. These stations are D12 at Jalawlaa City at the beginning of Diyala River, the second station is D15 at Baaquba City at the mid distance of the river, and the third station is D17 which is the last station before the confluence of Diyala River with Tigris River at Baghdad city. Bhargava method was used in order to evaluate the water quality index for both irrigation and drink
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Background: The liver is one of the most common organs
injured after blunt abdominal trauma. The control of severe
hemorrhage remains a problem.
Methods: One-hundred thirty-eight patients diagnosed as
liver injury between 09/2003 and 08/2006 had been evaluated
prospectively in Al- Kindy Teaching Hospital.
A distinction was made between hemodynamically stable and
unstable patients. Different modalities of surgical procedures
were done concentrating on perihepatic gauze packing.
Results: (60 out of 138) patients included in the study were
clinically evaluated as hemodynamically stable. The average
abbreviated injury severity score (ISS) was 25. Twenty
patients underwent abdominal surgery. In 12 of them
This is prospective study began in Jan. 2003 and concluded in April 2004, was undertaken to examine the benefits of 810 nm diode laser in treatment of four patient with bilateral vocal cord paralysis also to compare the results with conventional treatment Material and methods: 810 nm diode laser 15 watts was used in these cases under general anesthesia, and induction of anesthetic drug done through tracheostomy tube in all patients. All patients were decanulated “Tracheostomy tube removed”, the voice of all preserved within normal. Laser surgery in this case has more benefit and advantage than conventional methods even if the patient need more than on session of laser operation because of high success rate, less complication and easy
... Show MoreThe aim of the present research is to investigate the effecting of pH parameter on the feasibility of lead removal from simulated wastewater using an electrochemical system. Electrocoagulation method is one of electrochemical technology which is used widely to treat industrial wastewater. Parameters affecting this operation, such as initial metal concentration, applied current, stirrer speed, and contact time of electroprocessing were taken as 155ppm, 1.5 Ampere, 150 rpm, 60 minutes respectively. While pH of the simulated wastewater was in the range of 2 to 12 in the experiments. It was found from the results that pH is an important parameter affecting lead removal operation. The best value of pH parameter is appro
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The reservoir units of Mishrif Formation in Majnoon oil field were studied by using available wireline logs (gamma ray, porosity and resistivity) and facies that derived from core and cutting samples for three wells including Mj-1, Mj-15, and Mj-20. The reservoir properties were determined and interpreted by using IP software. The results showed that unit D have the best reservoir properties due to high effective porosity, low water saturation and very low volume of shale. Furthermore, a large part of this unit was deposited in shoal environment. The other reservoir units are then graded in reservoir properties including units B, A, F & E respectively, except unit C, which is considered as a cap unit, because it consists of rest
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In the present study, a low cost adsorbent is developed from the naturally available sawdust
which is biodegradable. The removal capacity of chromium(VI) from the synthetically prepared
industrial effluent of electroplating and tannery industrial is obtained.
Two modes of operation are used, batch mode and fixed bed mode. In batch experiment the
effect of Sawdust dose (4- 24g/L) with constant initial chromium(VI) concentration of 50 mg/L and
constant particle size less than1.8 mm were studied.
Batch kinetics experiments showed that the adsorption rate of chromium(VI) ion by Sawdust
was rapid and reached equilibrium within 120 min. The three models (Freundlich, Langmuir and
Freundlich-Langmuir) were fitted to exper
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