Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

Background: The repair of bone defects remains a major clinical challenge in dentistry. Bone is a highly vascularized tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. The health promotive , preventive, and curative properties of herbs were recognized by the ancient and the present pharmacist and physicians to form the theoretical foundations in Medicine. Objective: Immunohistochemistry of osteocalcin and histological study to prove that symphytum officinale oil when applied locally on generated bone defect healing in rat tibia, it was very effectiveness. Patients and Methods: 0ur study fourty male rats , weighting (250-350) grams ,aged (5 7)months ,was

ABSTRACT : The restoration of bone continuity and bone union are complex processes and their success is determined by the effectiveness of osteosynthesis. The use of plants for healing purposes predates human history and forms the source of current modern medicine. This research was planned to study the histological and immunohisto-chemistry of osteocalcin to evaluate of effect of local application of lepidium sativum oilon healing of induced bone defect in rat tibia. In this study, fourty albino male rats, weighting (300-400) gram, aged (6-8) months, will be used under control conditions of temperature, drinking and food consumption. The animals will subject for a surgical operation of medial side of tibiae bone, in control group the bone

A series of experiments have been taken out to test the validity of the effect of Aluminum hydrate on its interaction with Aluminum during sintering of aluminum metal matrix. The approach has been shown to be valid and several compositions have been fabricated. The alumina hydrate particle size and the amount of alumina hydrate in the composites are also shown to have an influence on the extent of densification.

The densities for all sintered specimens were measured. It was found that density increases as compaction pressure increases, the density decreases as particles size increases. At 400 MPa there is an optimum particles size which is (90-125) µm to reach maximum density and the density decreases as volume fraction increase

Alloy of (HgTe) has been prepared succesful in evacuated qurtz ampoule at pressure 4×10-5torr, and melting temperature equal to 823K for five days. Thin films of HgTe of thickness 1μm were deposited on NaCl crystal by thermal evaporation technique at room temperature under vacuum about 4×10-5torr as well as investiagtion in the optical porperties included (absorption coefficient , energy gap) of HgTe films and The optical measurements showed that HgTe film has direct energy gap equal to 0.05 eV. The optical constants (n, k, εr, εi) have been measured over will range (6-28)μm.

Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

            The research is dealing with the absorption and fluorescence spectra for the hybrid of  an Epoxy Resin doped with organic dye Rhodamine (R6G) of different concentrations (5*10^-6, 5*10^-5, 1*10^-5, 1*10^-4, 5*10^-4) Mol/ℓ at room temperature. The Quantum efficiency Q_fm, the rate of fluorescence emission K_fm (s^-1), the non-radiative lifetime τ_fm (s), fluorescence lifetime τ_f and the Stokes shift were calculated. Also the energy gap (Eg) for each dye concentration was evaluated. The results showed that the maximum quantum effi

In this research study the effect of fish in alternating electrical properties at room temperature copper oxide membranes and fish prepared in a manner different thermal spraying chemical on a thin glass bases and heated

The study aims at showing the effect of basil oil on the sensory properties of the laboratory biscuits. the results show the sensory valuation before and after the storage. the (A4) equation exceeds 15% of T exchange (3 , 4 , 5 g. basil 19 , 55 g . fats )in most of the studied sensuous qualities. Then, the (A5) equation of 20% exchange percentage (4.60g. basil oil + 18.40g. fats). Then, the (A3) equation of 10% exchange percentage (2.30g. basil oil + 20.70g. fats). Then the (A2) equation of 5% exchange percentage (1.5g. basil oil + 21.85g. fats). Finally, the control equation (A1) received the lower value of sensuous evaluation and general acceptance. Abstract differences also appeared at denotation level 0.05 between the (A2)