Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

Learning programming is among the top challenges in computer science education. A part of that, program visualization (PV) is used as a tool to overcome the high failure and drop-out rates in an introductory programming course. Nevertheless, there are rising concerns about the effectiveness of the existing PV tools following the mixed results derived from various studies. Student engagement is also considered a vital factor in building a successful PV, while it is also an important part of the learning process in general. Several techniques have been introduced to enhance PV engagement; however, student engagement with PV is still challenging. This paper employed three theories—constructivism, social constructivism and cognitive load t

Peripheral neuropathy represents one of the common diabetic complications in patients with diabetes mellitus type 2 (DMT2). Peripheral neuropathy affects the feet, legs, hands, and arms. It was found that one-third to one-half of diabetics have peripheral neuropathy. The current study aimed to evaluate the level of visfatin in diabetic patient groups with or without peripheral neuropathy in comparison with healthy subjects to knowledge whether visfatin can be applied as a predictor factor for this type of disease complication. The study included 120 males and females ranging in age from 40 to 97 years old. (40 patients with type 2 diabetes, 40 patients with diabetic peripheral neuropathy, and 40 healthy people served as the control group

Background: fixed orthodontic appliances deleterious influence on gingival health is well documented. Association between weight status and gingival health is presented in many studies. This study aimed to evaluate how early the impact of fixed orthodontic therapy on patients` gingival health, and if there are differences of that impact among different weight status groups. Materials and Methods: Sample consisted of 54 patients (25 males, 29 females; age limits are 16 -18 years) going under the course of treatment with fixed orthodontic appliance. Patients were categorized according to their Body Mass Index (BMI) into 3 weight status groups considering WHO charts in 2007 (underweight, normal weight, overweight and obese), then determinat

The semiotic approach to the unspoken seeks to analyze the text in an esoteric way, that is, to clarify what is hidden from it by reading between

The God Almighty prefer on the Arab nation, and entrusted to carry his message to the secular world as a whole, , gave her all necessities of life in terms of location, who are the heart in the earth's surface. From this blessed place emerged the greatest civilizations and the world has ever known for it than in human history, a four empires Alsamyat

اشكالية بناء ثقافة مشاركة في الوطن العربي