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

Flourished economic life in the city Asturabaz was the main engine of social and political conditions in the city; In order to provide factors to help the successful cultivation of the city as well as the prosperity of the industry as famous city Asturabaz since ancient times textile industry and won wide acclaim as well as leather and wood industries and the pharmaceutical industry industry in addition to the livestock that have contributed to increased imports of the city, and this led to the prosperity of the evolution of physical movement and intellectual life.

Study was made on the optical properties of Ge2oSe8othinfilms prepared by vac-uum evaporation as radiated by (0,34,69) Gy of 13 ray.The optical band gab Eg and tailing band A.Et were studied in the photon energy range ( 1 to 3)eV. The a-Ge20Se8o film was found to be indirect gap with energy gap of (1.965,1.9 , 1.82) eV at radiated by B ray with absorption doses of (0,34,69)Gy respectively.The Ea and AEt of Ge20Se80 films showed adecrease in E8 and an increase in AEt with radiation. This be-havior may be related to structural defects and dangling bonds.

ZnS thin films were grown onto glass substrates by flash evaporation technique, the effects of ? – rays on the optical constants of ZnS these films were studied. It was found that ? – rays affected all the parameters under investigation.

The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

1. Building an analysis tool that determines the strength of a relationship in a psychological experiment. 2. To identify the degree of direction of the research sample on the lab psychological variable according to gender (males - females). 3. Recognize that there are no statistically significant differences about the psychological laboratory variable according to gender (males - females). To investigate the goals of the current research, seek to develop a tool to measure attitudes towards laboratory psychological variables that are scaled according to a range of 24 items including paragraphs ranging from positive to negative attitudes that gradually change from significantly agree, moderately agree, slightly agree, not agree, and I do

Objective: To find out if there are any significant differences between these women's knowledge in the
management of Breast Self-Examination in study and control group regarding some variables.
Methodology: A quasi-experimental design was used. A purposive "non-probability" sample of (260) women who
are employee and students in both colleges (Nursing and Health and Medical Technologies) was selected. The
sample consists of two groups, experimental group (130) includes those in (Nursing college), and control group
(130) in (Health and Medical Technologies). A questionnaire was constructed which included demographic
information, reproductive information, family history, previous medical history, and information about wome

The woman's choice of clothing is no longer supported on the basis of the available forms of design in general. It is the interaction of design relationships with the receiver structure that reflects the character of integrated women with an emphasis on attractions pulling attention, all of these interventions reach us to the need to emphasize through this search Picking the perfect symbols of heritage in every sense of the popular beliefs of the employed in the designs of apparel fabrics women's home included a search of four chapters deal with the first problem of the research which you can employ the traditional symbols and popular beliefs in the designs of household apparel fabrics in order to raise the aesthetic value and utility of

This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo

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: