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.
The gypseous soil may be one of the problems that face the engineers especially when it used as a foundation for hydraulic structures, roads, and other structures. Gypseous soil is strong soil and has good properties when it is dry, but the problem arises when building hydraulic installations or heavy buildings on this soil after wetting the water to the soil by raising the water table level from any source or from rainfall which leads to dissolve the gypsum content.
Cement-stabilized soil has been successfully used as a facing or lining for earth channel, highway embankments and drainage ditches to reduce the risk of erosion and collapsibility of soil. This study is deliberate the treatment of gypseous soil by u
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Background: Studies show that diabetic patients have a higher incidence of ischemic stroke than non-diabetic patients. In the Framingham study the incidence of thrombotic stroke was 25 times higher in diabetic men and 36 times higher in diabetic women than in those without diabetes
Objectives: aim of this study to analyze topography in diabetic patients.
Type of study: Cross sectional study.
Methods: 48 patients with acute stroke were classified into 4 groups: euglycemic, stress hyperglycemia, newly diagnosed diabetics, and known diabetics.
Results:no significant differences were found in the type, site or size of st
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Background: Pyogenic granuloma is a hyperplastic benign tumor. The most common intra-oral site is marginal gingiva. It is often occurred in the second decade of life, it has a strong tendency to recur after simple excision.
The aim of study: to evaluate the therapeutic advantages of diode laser (810-980 nm) in intraoral Pyogenic granuloma management.
Materials and method: A total of 28 patients (14 men and 14 females) were enrolled in this study and had their pyogenic granuloma surgically removed using a diode laser. All of the patients were given local anesthetic and went through the identical surgical procedure (cartridge containing 1 percent lidocaine with epinephrine 1:
... Show MoreIn the present study, the removal of zinc from synthetic waste water using emulsion liquid membrane extraction technique was investigated. Synthetic surfactant solution is used as the emulsifying agent. Diphenylthiocarbazon (ditizone) was used as the extracting agent dissolved in carbon tetrachloride as the organic solvent and sulfuric acid is used as the stripping agent. The parameters that influence the extraction percentage of Zn+2 were studied. These are the ratio of volume of organic solvent to volume of aqueous feed (0.5-4), ratio of volume of surfactant solution to volume of aqueous feed (0.2-1.6), pH of the aqueous feed solution (5-10), mixing intensity (100-1000) rpm, concentration of extracting agent (20-400) ppm, surfactant co
... Show MoreBackground: A basic knowledge and understanding
of first aid can be invaluable for individuals to be
able to provide emergency care in the event of an
accident, possibly saving lives and minimizing
injury. Since injury is the fifth leading cause of death
and children at the age of primary school are liable
for accidents and lack of knowledge and good
judgment of their teachers may lead to dangerous
consequences when emergencies occur. Training
teachers how to deal with accidents is of obvious
importance.
Objectives: To estimate the adequacy of primary
school teachers’ knowledge of first aid concerning
external bleeding and fractures and Whether there's a
difference in knowledge in regard to yea
This research explored the performance of steel fiber concrete-filled stainless-steel tube columns stiffened with embedded carbon steel T-sections with various steel fiber ratios under biaxial bending conditions. A numerical parametric analysis was adopted, using finite element modeling with Abaqus CAE/2021 to evaluate the effects of the fiber ratio (ranging from 0% to 1.5%) on the load-bearing capacity and deflection behavior of columns. In addition, the compressive strength of concrete ranged between 45 and 65 MPa. An increase in the fiber ratio led to a substantial improvement in the ultimate load-bearing capacity (up to 24%), a reduction in deflection (of approximately 49%), and an improvement in column ductility, which were obt
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This research utilized natural asphalt (NA) deposits from sulfur springs in western Iraq. Laboratory tests were conducted to evaluate the performance of an asphalt mixture incorporating NA and verify its suitability for local pavement applications. To achieve this, a combination of two types of NA, namely soft SNA and hard HNA, was blended to create a binder known as Type HSNA. The resulting HSNA exhibited a penetration grade that adhered to Iraqi specifications. Various percentages of NA (20%, 40%, 60%, and 80%) were added to petroleum asphalt. The findings revealed enhanced physical properties of HSNA, which also satisfied the requirements outlined in the Iraqi specifications for asphalt cement.
Consequently, HS
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This paper is concerned with the numerical solutions of the vorticity transport equation (VTE) in two-dimensional space with homogenous Dirichlet boundary conditions. Namely, for this problem, the Crank-Nicolson finite difference equation is derived. In addition, the consistency and stability of the Crank-Nicolson method are studied. Moreover, a numerical experiment is considered to study the convergence of the Crank-Nicolson scheme and to visualize the discrete graphs for the vorticity and stream functions. The analytical result shows that the proposed scheme is consistent, whereas the numerical results show that the solutions are stable with small space-steps and at any time levels.
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Background: Diabetes mellitus is a major health issue that is one of the leading causes of cardiovascular disease. Recent studies have found a link between uncontrolled diabetes and cardiovascular disease, with dyslipidaemia predicting glycated-hemoglobin (HbA1c), which could be a major contributor to type 2 diabetes complications and etiology.
Objectives: The objective of present study was estimate lipid profiles among control and uncontrolled type 2 diabetic patients.
Subjects and Methods: Analytical case control based study, One hundred twenty participate were included in study, 70 patients with DM as case group refer to Abuagala Center and difference follow up diabetic center and 50 non diabetic subjects taken as
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Whenever, the Internet of Things (IoT) applications and devices increased, the capability of the its access frequently stressed. That can lead a significant bottleneck problem for network performance in different layers of an end point to end point (P2P) communication route. So, an appropriate characteristic (i.e., classification) of the time changing traffic prediction has been used to solve this issue. Nevertheless, stills remain at great an open defy. Due to of the most of the presenting solutions depend on machine learning (ML) methods, that though give high calculation cost, where they are not taking into account the fine-accurately flow classification of the IoT devices is needed. Therefore, this paper presents a new model bas
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