The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

The effect of 410nm with 100 mW output power and one centimetre spot size (0.128 W/cm2 power density) Diode laser irradiation at different exposure times on the growth of Gram-negative Pseudomonas aeruginosa and Gram-positive Staphylococcus aureus was evaluated. Seventy swap samples were collected from burn and infected wounds of 35 patients admitted to the burn-wound unit in Al-Yarmouk Teaching Hospital in Baghdad during the period from December 2014 to February 2015. These bacteria were isolated and identified depending on their growth on selective media, cultural characteristics, Gram stain morphology and biochemical tests and finally were confirmed by Vitek 2 compact system test .Susceptibility of bacterial isolates to 15antibiotics

         Over the last few decades, many instructors have been trying all kinds of teaching methods, but without benefit. Nevertheless, in the 1986, a new technique is appeared which called K-W-L technique, it  is specified for reading comprehension passages because reading  skill is not easy matter for students for specific purposes (ESP).therefore, the K-W-L technique is a good one for thinking and experiences. To fulfill the aims and verify the hypothesis which reads as follows" it is hypothesized that there are no significant differences between the achievements of students who are taught according to K-W-L technique and those who are taught according to the traditional method

The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

In oil and gas well cementing, a strong cement sheath is wanted to insure long-term safety of the wells. Successful completion of cementing job has become more complex, as drilling is being done in highly deviated and high pressure-high temperature wells. Use of nano materials in enhanced oil recovery, drilling fluid, oil well cementing and other applications is being investigated. This study is an attempt to investigate the effect of nano materials on oil well cement properties. Two types of nano materials were investigated, which are Nano silica (>40 nm) and Nano Alumina (80 nm) and high sulfate-resistant glass G cement is used. The investigated properties of oil well cement included compressive strength, thickening

Blades of gas turbine are usually suffered from high thermal cyclic load which leads to crack initiated and then crack growth and finally failure. The high thermal cyclic load is usually coming from high temperature, high pressure, start-up, shut-down and load change. An experimental and numerical analysis was carried out on the real blade and model of blade to simulate the real condition in gas turbine. The pressure, temperature distribution, stress intensity factor and the thermal stress in model of blade have been investigated numerically using ANSYS V.17 software. The experimental works were carried out using a particular designed and manufactured rig to simulate the real condition that blade suffers from. A new cont

A factorial experiment was applied with four replicates on rosemary plants (Rosmarinus officinalis L.) grown in pots inside the glasshouse of the Department of Biology, College of Science, Salahaddin University, Erbil, Iraq, during April, 2019 to July, 2020, to determine the effects of soil moisture content ( SM1: 100% and SM2: 60% field capacity), nitrogen fertilizer (N1: 100, N2: 200 and N3: 300kg/hectare), and magnesium fertilizer (Mg1: 0.0, Mg2: 30 and Mg3: 60kg/hectare) and their interactions on some growth characteristics  and essential oil content of rosemary plants. Two cuttings were taken from rosemary shoots (on March, 2020 and July, 2020) after 12 and 15 months of planting respectively. Results showed that cutting 1:

Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.