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

Different factors have been examined to be related with the prevalence of Girdiasis in the north of Baghdad in human beings which were (gender, age , occupation ,family size,faecal status and presence of domestic animals) during the period from the beginning of April 2009 till the end of March 2010. This study revealed that the total rate of infection in human being was 11.66% , and no significant differences (p?0.05) were noticed between male and female as their rates of infection were 52.32% and 47.68% respectively , as well as no significant relation was observed between faecal status and the rate of infection, the percentage of positive cases in diarrheal patients was higher than the non diarrheal patients who were 74.41 and 25.59 respe

The shift that caused the fading art schools and the brightness of the other, which dictate the work of art based surface and defect lasting regeneration led the researcher to stop at the color of his study, as an element of fixed and mobile at the same time, hard as a lieutenant of the painting plastic and brick construction that supports a painting, The variable that follows the doctrine of the artist and the philosophy of the community, because of the extrapolation of his biography, especially in modern art and beyond is clear that compose a variety of ways and so as to ensure continuity vital to the process of drawing, color in all modes is responsible for editing shapes on the surface imaging is, without a line, shape and dimensions

Objectives: To report the Cesarean section rate in Al-
Batool Maternity Teaching Hospital and to identify
how many of them were done for maternal and fetal
condition.
Design: A statistical cross sectional study.
Setting: The study was conducted at Al-Batool
Maternity Teaching Hospital (13000 deliveries per
year).
Participants: The patients group consists of 4556
patients admitted for delivery (vaginal and abdominal)
during a period of four months commencing from
January 2003.
Main outcome measures: calculation of all live
births, calculation of cesarean section rate, percentage
of the primary cesarean sections and the repeat
cesarean sections and listing the indications of the
operation acc

Background: Expectoration of blood that originated in the lungs or bronchial tubes is a frightening symptom for patients and often is a manifestation of significant and possibly dangerous underlying disease. Tuberculosis was and still one of the common causes followed by bronchiactasis , bronchitis, and lung cancer. Objectives: The aim of this study is to find the frequency of causes of respiratory tract bleeding in 100 patients attending alkindy teaching hospital.Type of the study: : Prospective descriptive observational study Methods of a group of patients consist of one hundred consecutive adult patients, with Lower respiratory tract bleeding are studied. History, physical examination, and a group of selected investigations performed,

mixtures of cyclohexane + n-decane and cyclohexane + 1-pentanol have been measured at 298.15, 308.15, 318.15, and 328.15 K over the whole mole fraction range. From these results, excess molar volumes, VE , have been calculated and fitted to the Flory equations. The VE values are negative and positive over the whole mole fraction range and at all temperatures. The excess refractive indices nE and excess viscosities ?E have been calculated from experimental refractive indices and viscosity measurements at different temperature and fitted to the mixing rules equations and Heric – Coursey equation respectively to predict theoretical refractive indices, we found good agreement between them for binary mixtures in this study. The variation of th

The current study was conducted with an aim to know the effect of adding different concentrations of pomegranate peels alcoholic extract (PPAE) on the traits of Awassi ram semen stored at 5°C. Eight ejaculations from three Awassi rams were collected, mixed and diluted with TRIS extender. The semen samples were divided into four equal parts, and then the alcoholic extract of pomegranate peels was added at concentrations of 0, 100, 200 and 300 mg/ 1 ml of extender, which represented each of the treatments C, T1, T2 and T3, respectively. The samples were stored at 5 ° C and semen examinations were performed during periods 0, 24, 48, 72 and 96 hours after collection. Semen traits included calculation percentage of individual motility, viabili

The paper investigates the frequency and the impact ofusing Functional formulas in EFL students` fluency and accuracyused in English teaching in College of Education for HumanSciences (Ibn Rushd), English Department. This study aims atfinding out the frequency of formulaic sequences’ in students`fluency- accuracy skills, whether or not the student differences inthe functional formulas in fluency- accuracy competences ,andinvestigating differences in types formulaic sequences in fluencyaccuracyskills. The instruments are (observation and essay writing)used in investigating the fluency through using observation whereasin accuracy using essay testing. With 100 functional formulas, oneighty students second year at English Department.