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

          In this paper, magnesium oxide nanoparticles (MgO NPS) have been prepared and characterized and its concentration effect has been studied on polymers surface (MgO NPS). The results showed that the degradation of poly methyl methacrylate increased when using such metal oxide. The results also showed that the metal oxide increased the degradation of poly methyl methacrylate. X-ray diffraction, scanning electron microscopy, atomic force microscopy were used to study the morphological characteristics and size of nano MgO particles analysis.  Films were prepared by mixing the different masses of MgO NPS (0.025, 0.05, 0.1, 0.2 and 0.4) % with a polymer solution ratio (W/V) 7 %. Photo-

    The calamities, calamities, problems and constant dilemmas that society is experiencing have made it the responsibility of professors and researchers to find appropriate and effective solutions to these issues, and among those calamities that our societies faced was the problem of the epidemic represented by (Corona-Covid-19),

The calamities, calamities, problems and constant dilemmas that society is experiencing have made it the responsibility of professors and researchers to find appropriate and effective solutions to these issues, and among those calamities that our societies faced was the problem of the epidemic represented by (Corona-Covid-19)

تناول البحث اثر النساء في البيت العباسي وتأثيرهن الثقافي والعلمي في التراث البغدادي ، وانعكاسه على الواقع الاجتماعي الذي يعد بحد ذاته مظهر من مظاهر الانسجام والتلاحم بين الماضي والحاضر إذ تركن أثرا بارزا في الحضارة والعلم وأسهمن بصورة مباشره او غير مباشره في دعم وتطور الحضارة  العربية الإسلامية .

The main challenge is to protect the environment from future deterioration due to pollution and the lack of natural resources. Therefore, one of the most important things to pay attention to and get rid of its negative impact is solid waste. Solid waste is a double-edged sword according to the way it is dealt with, as neglecting it causes a serious environmental risk from water, air and soil pollution, while dealing with it in the right way makes it an important resource in preserving the environment. Accordingly, the proper management of solid waste and its reuse or recycling is the most important factor. Therefore, attention has been drawn to the use of solid waste in different ways, and the most common way is to use it as an alternative

In this research we have tackled the role of Talent management (as a private variable) within (the Talent attraction, the Talent management performance, Talent development and Talent retention) on strategic performance reinforcement ( accredited variable) within its dimensions ( financial perspective, costumer perspective, internal operations perspective and learning and development perspective). The research conducted on sample of some college teachers from two of Sumer's colleges. The research problem represented by the broad organization's competition as well as universities; which led these colleges to investigate it's skillful human staff to meet it's strategic performance. 

To meet the aims of

The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

Preserving the independence and sovereignty of the countries of the South Caucasus region, establishing political and economic stability in the region, and supporting regional cooperation are the main elements of Turkish foreign policy towards the region. The South Caucasus region, which has historical and cultural ties between it and Turkey, is a bridge that links Turkey to Central Asia.                     

     Turkey later developed advanced relations with Azerbaijan and Georgia. However, the same momentum was not achieved in terms of relations with Armenia because of the conflict over Nagorny Karabakh