Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

We define L-contraction mapping in the setting of D-metric spaces analogous to L-contraction mappings [1] in complete metric spaces. Also, give a definition for general D- matric spaces.And then prove the existence of fixed point for more general class of mappings in generalized D-metric spaces.

The current study included a review of the registration and description of the Theretra alecto Boi, 1827 (Levant hawk moth), samples were collected from various areas of the Baghdad belt and the provinces of the Middle Euphrates, confirmation in the description was on the most important parts of the body included the head and it's appendages, pronotum, wings as well as male and female genitalia. The morphological characteristics under study were enhanced by illustrations and images. Information on the locations and date of the collection was also confirmed. This study aims to identify the most important characteristics of the diagnosis of the species and the review of appearance variations, especially the analytical style of wings, coupling

The petrophysical analysis is significant to determine the parameters controlling the production wells and the reservoir quality. In this study, Using Interactive petrophysics software to analyze the petrophysical parameters of five wells penetrated the Zubair reservoir in the Abu-Amood field to evaluate a reservoir and search for hydrocarbon zones. The available logs data such as density, sonic, gamma ray, SP, neutron, and resistivity logs for wells AAm-1, AAm-2, AAm-3, AAm-4, and AAm-5 were used to determine the reservoir properties in Zubair reservoir. The density-neutron and neutron-sonic cross plots, which appear as lines with porosity scale ticks, are used to distinguish between the three main lithologies of sandstone, limesto

Abstract: Under high-excitation irradiance conditions to induce fluorescence, the dependence of photobleaching of Coumarin 307 (C307) and acriflavine (ACF) laser dyes in liquid and solid phases have been studied. A cw LD laser source of 1 mW and 407 nm wavelength was used as an exciting source. For one hour exposure time, it was found that the solid dye samples suffer photobleaching more than the liquid dye samples. This is because in liquid solutions the dye molecules can circulate during the irradiation, while the photobleaching is a serious problem when the dye is incorporated into solid matrix and cannot circulate.

Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that

Bacterial meningitis is a leading cause of illness and death worldwide. It is crucial for clinical and public health care, as well as disease control, to identify the meningitis-causing agent promptly. Between June 2021-February 2022, a total of 100 cerebrospinal fluid (CSF) and blood samples were collected from suspected cases of meningitis admitted to Raparin Paediatric Teaching Hospital, Erbil city-Iraq. Cytochemical, cultural, and biochemical tests were conducted, and confirmed by molecular techniques. Bacterial culture findings were positive in 7% of CSF samples and just one positive among blood samples. The most common pathogens found by cultural characteristics and VITEK 2 Compact System were Staphylococcus sciuri in two

The liver (hepatic) is one of the largest glands or organs of the digestive system in the body of living organisms, including rodents, take the squirrel in this study for example. The study and the collection of sources emerged to be put into the hands of those, especially those interested in histological studies, including junior or professionals and veterinarians, knowledge of the stains used in the research and their final results.

Giardiasis is an infection caused by the protozoan flagellate parasite Giardia spp. in the intestine. G duodenalis, a species complex of diverse genotypes that tend to demonstrate host specificity, is responsible for most veterinary health related infections; production animals, companion animals, and wildlife can all be infected. Abdominal pain and diarrhea, typically accompanied by steatorrhea, are the most common symptoms of Giardiasis. Cysts or antigens in feces are commonly used to diagnose the disease. Treatment regimens vary and are dependent on the indication. Control methods must include hygiene measures. Despite direct evidence of Giardia sp transmission to humans via polluted water supplies, our analysis will focus on some r