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

t. The current study was conducted on the umbilical cord blood of newborns in the Banks Hospital in Baghdad, Diyala, and Khalis in Diyala, where the study included 90 samples of blood, and samples were collected for the period from the 1st of October;2020 to The first of February;2021 AD, where the study included measuring levels of interleukin-6;Adiponectin,glucose and bilirubin in the blood, comparison study between the study variables with the child's weight (greater than 3 kg),(less or equal 3 kg),the mother's age (greater than 25 years, less or equal to 25 years),the sex of the child (male, female).The results of our study showed that there were no significant differences between the variables of the current study between the two sex

Background: This study aimed to use the combined mesio-distal crowns widths of maxillary incisors and first molars as predictors to the combined mesio-distal crowns widths of maxillary and mandibular canines and premolars. Materials and methods: The sample included 110 Iraqi Arab subjects with an age ranged between 17-25 years and class I skeletal and dental relations. The crown widths of maxillary teeth and mandibular canines and premolars were measured at the largest mesio-distal dimension on the study casts using digital electronic caliper with 0.01 mm sensitivity. Pearson’s correlation coefficient was used to determine the relation between the combined mesio-distal crowns widths of maxillary incisors and first molars and the combined

representing the media and communication problems and phenomena fertile material and of great importance in the media research, especially as they relate to various aspects of life and its impact on the culture of the community and on individuals and public opinion about the behavior of the various issues. The media incitement to violence and hatred of the most prominent media phenomena that increased the danger and expanded not at the local level, but also in the world. So we found it is important to study this problem from the standpoint of academic and professional. And according to the progress of this research is trying to answer a number of questions including:
A. What are the Iraqi Satellite TV channels most watched and follow

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based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of

This study aims at discussing the theoretical and applicable parts of the reading comprehension to help the teachers of Arabic. This study shows that the students have a general weakness in reading comprehension. The researcher handles issues related to reading comprehension and to practicing exercises of the training strategies such as: dialogue, discussion, discussion questions, continuous training, group works. Such skills will be used to analyze a poem to see the level of the students’ reading comprehension and to develop the students’ skills. The study answers two questions:
1- What is the reading comprehension from a theoretical perspective?
2- How can we develop the skills of the reading comprehension from the practical

Diabetes mellitus type 2 (T2DM) formerly called non-insulin dependent diabetes mellitus (NIDDM) or adult-onset diabetes is a common disease. Rheumatoid factor is a well-established test used in the diagnosis and follows the prognosis of rheumatoid arthritis (RA). Rheumatoid factor is sometimes found in serum of patients with other diseases including diabetes mellitus (DM), due to the presence of pro-inflammatory cytokines such as TNF- α which play an important role in chronic inflammatory and autoimmune diseases like rheumatoid arthritis (RA). The aim of the study is to investigate the associations between type 2 diabetes mellitus (T2DM) and rheumatoid arthritis (RA) in scope of rheumatoid factor (RF), hyperglycemia a

With the World Health Organization reporting over 30,000 deaths and 200,000 to 400,000 new cases annually, visceral leishmaniasis is a serious disease affecting some of the world's poorest people. As drug resistance continues to rise, there is a huge unmet need to improve treatment. Miltefosine remains one of the main treatments for leishmaniasis, yet its mode of action (MoA) is still unknown. Understanding the MoA of this drug and parasite response to treatment could help pave the way for new and more successful treatments for leishmaniasis. A novel method has been devised to study the metabolome and lipidome ofLeishmania donovaniaxenic amastigotes treated with miltefosi