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.
Uranium concentrations in soil were determined for ten locations in Salahdin governorate using CR-39 track detector, fission fragments track technique was used, the nuclear reaction of nuclear fission fragments obtained by the bombardment of 235U with thermal neutrons from (Am-Be) neutron source with flux (5000n.cm-2.s-1), the concentration values were calculated by a comparison with standard samples. The results of the measurements show that the uranium concentration in soil samples various from 0.42±0.018ppm in Beji province to 0.2±0.014 ppm in Tooz province with an average (0.31±0.08ppm), the values of uranium concentration in all samples are within the permissible limits universally.
This paper presents a study to investigate the behavior of post-tensioned segmental concrete beams that exposed to high-temperature. The experimental program included fabricating and testing twelve simply supported beams that divided into three groups depending on the number of precasting concrete segments. All specimens were prepared with an identical length of 3150 mm and differed in the number of the incorporated segments of the beam (9, 7, or 5 segments). To simulate the genuine fire disasters, nine out of twelve beams were exposed to a high-temperature flame for one hour. Based on the standard fire curve (ASTM – E119), the temperatures of 300◦C (572◦F), 500◦C (932◦F), and 700◦C (1292◦F) were adopted. Consequently,
... Show More
(1)
(1)
ANN modeling is used here to predict missing monthly precipitation data in one station of the eight weather stations network in Sulaimani Governorate. Eight models were developed, one for each station as for prediction. The accuracy of prediction obtain is excellent with correlation coefficients between the predicted and the measured values of monthly precipitation ranged from (90% to 97.2%). The eight ANN models are found after many trials for each station and those with the highest correlation coefficient were selected. All the ANN models are found to have a hyperbolic tangent and identity activation functions for the hidden and output layers respectively, with learning rate of (0.4) and momentum term of (0.9), but with different data
... Show More
Background: psychiatric and behavioral side effects
are common in patients with epilepsy and it may
represent an intrinsic feature of the disease itself or a
side effect of the antiepileptic use. Our aim in the
present study is to assess the psychiatric side effects of
Sodium Valproate and Carbamazipine .as these drugs
are the most commonly used antiepileptic drugs in Iraq.
Methods: 80 patients with primary generalized
epilepsy on Carbamazipine and 50 patients on Sodium
Valproate were enrolled in the present study; all the
patients were assessed for any psychological
disturbances using semi-structural interview based on
the tenth edition of the international classification of
the diseases(ICD 10) ad
A new simple, sensitive and inexpensive method has been developed for the spectrophotometric determination of cisapride in pharmaceutical formulation. The turbidimetric method is based on the formation of the ion-pair complex between the drug and bromophenol blue (BPB) in presence of potassium chloride at pH= 2.6, with a maximum absorbance at 520 nm. The calibration graph is linear in the concentration range 5-50µg.ml-1 , with good correlation coefficient (r = 0.9989).The limit of detection was found to be 1.14 µg.ml-1 and no interference was observed from common excipients in the pharmaceutical preparation that contain cisapride with good accuracy and precision.
In this study involves removing of Brilliant Dyes, were which (Brilliant Green {BG} and Brilliant Cresyl Blue {BCB}) by using Iraqi Siliceous Rocks Powder (SRP). Adsorption isotherms were studied and the factors which prefer it, like temperature and salt effect, Adsorption isotherms of dyes, Brilliant Cresyl Blue {BCB} was found to be comparable to Langmuir equation according to Giles classification, isotherms dye Brilliant Green {BG} was found to be comparable to Freundlich equation more than dye Brilliant Blue {BCB} according to Giles classification. The adsorption process on this surface (SRP) studied at different temperatures, the results showed that the adsorption of dyes (BCB, BG) on the surface increased with increased temperature (E
... Show MoreIn this manuscript has investigated the synthesis of plasma-polymerized pyrrole (C4H5N) nano-particles prepared by the proposed atmospheric pressure nonequilibrium plasma jet through the parametric studies, particularly gas flow rate (0.5, 1 and 1.5 L/min). The plasma jet which used operates with alternating voltage 7.5kv and frequency 28kHz. The plasma-flow characteristics were investigated based on optical emission spectroscopy (OES). UV-Vis spectroscopy was used to characterize the oxidization state for polypyrrole. The major absorption appears around 464.1, 449.7 and 435.3 nm at the three flow rate of argon gas. The chemical composition and structural properties of the
... Show More
In this work, nanostructure aluminum oxide thin films were deposited on glass substrates using a direct current (DC) magnetic reactive sputtering (MRS) technique. A gaseous mixture of argon and oxygen at different mixing ratios was used to synthesize Al2O3 nanoparticles. After extracting Al2O3 powder from the glass substrate, X-ray diffraction (XRD), field-emission scanning electron microscopy (FE-SEM), and energy-dispersive spectroscopy (EDS) were used to analyze the structural and morphological properties of the synthesized thin films. The effect of deposition time on the spectral properties, as well as on the size of the nanoparticles, was determined.
(11)
Shatt al-Arab is the only navigational artery in Iraq, extending from the city of Qurna to its mouth in the Arabian Gulf at the city of Al-Fao within the governorate of Basrah for a length of approximately 204 km. Its width ranges from 400 m to 2000 m, and its depth ranges from 8 m to 20 m. The southern part of it, 93 km long from Umm al-Rassas Island to Ras al-Bisha, represents the international border between Iraq and Iran, where the Thalweg line represents the border between the two countries, which is the deepest point in the riverbed (according to the 1975 Algiers Agreement). The western bank (the Iraqi side) within the common border of Shatt al-Arab is subject to continuous erosion, which leads to the shifting of t
... Show More