Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

Nowadays nanoparticles have widespread application in various industriesbecause of their special and unique features, there are many studies in sideeffects of nanomaterial. This study done by 40 white female mice withevery other day intraperitoneally injection of low and high doses of both ofZnO kg of body weight) and FeOnanoparticles (5 and 40 mg/kg). After a 15 days period, the mice weresacrificed and blood samples were collected for hormone analysis, andtissue samples for morphometric studies.Statistical Analysis shows significant differences in LH, Estrogen,Progesterone hormone levels between groups, while there are insignificantdifferences in Follicle stimulating hormone (FSH) level between thegroups compared with its level in

Left ventricular hypertrophy (LVH) caused by high blood pressure is linked to increased mortality and arrhythmia risk. This study aimed to evaluate arrhythmia in hypertensive patients due to left ventricular hypertrophy (LVH). A cross-sectional study was performed, assessing participants' blood pressure, echocardiography and electrocardiography, and Holter monitoring in certain cases. There were 300 hypertensive patients >18 years attending the cardiology unit of Baghdad medical city. The study was conducted between January–June 2022. The electrocardiograms at rest for 300 adults with hypertension were investigated. 130 (43.5%) were females, and 170 (56.5%) were males. The mean age of participants was 58 years. Forty-nine (16.3

The problem of the study is to monitor the content presented in the Iraqi satellite channels to identify the nature of the ideas contained in these ads and to identify the values ​​carried by the creative strategies and ad campaigns that use. Where the satellite is one of the most important technological developments in the field of communications in the nineties and the ads in various forms and functions one of the contents provided by satellite channels where these channels are keen to direct their messages in particular and communication, in general, to address a certain audience and convince and influence in order to achieve certain purposes of the source Or the body from which it originates, especially those that result in an in

Natural honey is well known for its therapeutic value and has been used in traditional medicine of different cultures throughout the world. The aim of this study was to investigate the anti-inflammatory effect of Malaysian Gelam honey in inflammation-induced rats. Paw edema was induced by a subplantar injection of 1% carrageenan into the rat right hind paw. Rats were treated with the nonsteroidal anti-inflammatory drug (NSAID) Indomethacin (10 mg/kg, p.o.) or Gelam honey at different doses (1 or 2 g/kg, p.o.). The increase in footpad thickness was considered to be edema, which was measured using a dial caliper. Plasma and paw tissue were collected to analyze the production of inflammatory mediators, such as NO, PGE₂

The study aimed to reveal the obstacles of administrative creativity among the leaders of secondary schools (the curriculum system) in the northern border region, which relate to the obstacles (organizational, motivational, and psychological). In addition, to identify the most important statistical differences between the responses of the members of the study sample, which attribute to the variables (educational qualification, year’s Administrative expertise). To achieve the goal of the study, the researcher used the descriptive analytical approach, and to verify the validity of the tool, it has presented to several referees and faculty members in the educational field. The validity of the internal consistency was also calculated for t

This work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and

Problem Statement: Despite the critical role of arm movement in freestyle swimming, many learners— specially female students at Baghdad University's College of Physical Education and Sport Sciences— face difficulties executing the pushing phase of the stroke correctly. This phase essential for generating propulsion and maintaining body coordination in water. Traditional teaching methods lack immediate feedback on the quality and force of arm movements, impeding effective motor learning and coordination. Approach: the researchers developed a custom-made device designed to measure the pressure force exerted by the palms during freestyle swimming. The device features pressure sensors attached both hands, a processor that analyzes the colle

Chronic myeloid leukemia (CML) is a myeloproliferative disorder characterized by the presence Philadelphia chromosome (Ph) which was created by a reciprocal translocation between chromosomes 9 and 22 (t [9;22] [q34;q11]. The approval of the 2nd generation TKI ( Nilotinib) takes the treatment of CML patients into new erea with more efficiency and mild to moderate adverse effects. This study was aimed at evaluation of molecular cytogenetic response by (FISH) for Nilotinib in Iraqi patients with assessment for electrolytes disturbances of Nilotinb by measuring a panel of electrolyte (Na+, K+, Ca++, PO4--- and Mg++) , where thirty Iraqi patients with CML who have resistance or no response to Imatinib treatment, attending to Baghdad Teaching Ho