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.
Buckling analysis of a laminated composite thin plate with different boundary conditions subjected to in-plane uniform load are studied depending on classical laminated plate theory; analytically using (Rayleigh-Ritz method). Equation of motion of the plates was derived using the principle of virtual work and solved using modified Fourier displacement function that satisfies general edge conditions. The eigenvalue problem generated by using Ritz method, the set of linear algebraic equations can be solved using MATLAB for symmetric and anti-symmetric, cross and angle-ply laminated plate considering some design parameters such as aspect ratios, number of layers, lamination type and orthotropic ratio. The results obtained g
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(3)
The effect of irradiation and exposure time of laser light on the fluorescence emission of DCM dye in PMMA polymer contained in the composition mold using different metals have been investigated. It was found that the fluorescence intensity decreases as the exposure time increases and then reaches stabilization at long times. The effect of the incident laser power on fluorescence intensity of DCM dye in PMMA polymer at 10-3 M and 20% mixing ratio, using copper disks of composition molds, has been studied too. It was observed that there is an upward knick in the curve at laser intensity of 19.2 W/cm2, which may be associated with the threshold for amplified spontaneous emission (ASE) or laser action. And at intensity higher than about 88.
... Show MorePolycystic ovary syndrome (PCOS) is one of the most common endocrine disorder. To determine the metabolic disorders in women with PCOS, (25) women with PCOS ages (15 - 47) years have been investigated and compared with (20) healthy individuals. All the studied groups were carried out to measure fasting blood sugar, (anti-GAD Ab, anti β-islet cell Ab by IFAT) and measured insulin level by ELISA. There was significant elevation in the concentration of fasting blood sugar than in control groups (p ≤ 0.05) and there was negative results for anti-GAD Ab and anti β-islet cell Ab by IFAT test for serum of women with PCOS, while there was significant differences in the insulin level for women with PCOS compared with control groups (p ≤ 0.05),
... Show MoreObjective(s): Assess the effectiveness of osteoporosis prevention instruction program on nursing college students’
knowledge at Baghdad University.
Methodology: A quasi-experimental design was used to assess the effectiveness of osteoporosis prevention
instruction program on nursing college students at University of Baghdad from April 2011 to September 2011. A
random sample consisted of (40) females students from first year of Nursing College \ Baghdad University. The data
was collected by using constructed questionnaire, which consists of three parts. Part one: consists of demographic
information and health characteristics .Part two: consists of students’ daily life behaviors which include, dietary
behaviors, an
In the present work, the behavior of thick-walled cylinder of elasto-plastic material (polymeric material) has been studied analytically. The study is based on modified Von-Mises yield criterion (for non metallic material). The equations of stress distribution are obtained for the cylinder under general cases of elastic expansion, plastic initiation and elastic-plastic expansion.
A computer program is developed for evaluating the stress distribution. The solution is carried out for worst boundary conditions when the cylinder is subjected to the combination of pressure load, inertia load, and temperature gradient.
The results are presente
... Show MoreThe work includes synthesis and characterization of some new heterocyclic compounds, as flow: The compound (3) (5-(4-chlorophenyl) -2-hydrazinyl-1,3,4-oxadiazole was synthesized by using two methods; the first method includes the direct reaction between hydrazine hydrate 80% and 5-(4-chlorophenyl)-2- (ethylthio) 1,3,4-oxadiazole (1), the second method involves converting 5-(4-chlorophenyl)-1,3,4-oxadiazol-2-amine (2) to diazonium salt then reducing this salt to compound (3) by stannous chloride. Compound (3) was used as starting material for synthesizing several fused heterocyclic compounds. The compound 6-(4-chlorophenyl)[1,2.4] triazolo [3,4,b][1,3,4] oxadiazole-3-(2H) thione (compound 4) was synthesized from the reaction of compound (3)
... Show MoreExistence of these soils, sometimes with high gypsum content, caused difficult problems to the buildings and strategic projects due to dissolution and leaching of gypsum by the action of waterflow through soil mass. In this research, a new technique is adopted to investigate the performance of replacement and geosynthetic reinforcement materials to improve the gypseous soil behavior through experimential set up manufactured loaclally specially for this work. A series of tests were carried out using steel container (600*600*500) mm. A square footing (100*100) mm was placed at the center of the top surface of the bed soil. The results showed that the most effective thickness for the dune sand layer with geotextile at the interface, within
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(10)
The deposition method of perovskite solar cell layers significantly impacts device functionality and the achievement of industrial goals. Aluminum (Al) nanoparticles with rutile titanium oxide (TiO2) nanoparticle thin films are fabricated on Fluorine Tin Oxide (FTO) glass substrates by nanosecond pulsed fiber laser deposition (PLD) to be used as a plasmonic electron transport layer (ETL) in perovskite solar cell (PSC). The effect of various pulsed fiber laser parameters on the structural, optical, and surface morphology on Al/TiO2 films is extensively examined utilizing a variety of measurement techniques; X-ray diffraction (XRD), Ultraviolet–visible (UV–Vis) spectroscopy, Field emission scanning electron microscopy (FE-SEM) and Atomic
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