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

لم يكن من السهولة على الباحث في مجال التربية والتعليم تحديد مراحل التعليم في العصر العباسي الأخير او وضع فواصل محددة بين تلك المراحل المختلفة من ذلك العصر، لان التعليم آنذاك كان يتميز بالمرونة التي تتيح للتعليم الحرية المطلقة في اختيار نوع الدراسة والمادة الدراسية التي يريد دراستها.

فكانت المساجد والكتاتيب والمجالس العامة والخاصة هي المؤسسات العلمية الاولى للتعليم عند المسلمين في عهد ال

• The study aimed to identify the position of the university leaders from the proposed abolition of the Ministry of Higher Education in Jordan as un approach for the development of society, the study relied descriptive method survey with the assistance consists of (33) items, and check validity and reliability of the instrument, and was applied to a sample of university leaders, (57) a leading university presidents and their assistants and deans and their assistants, and after processing the data bagful statistical( spss) overall results showed the to arithmetic average of (2.74) and the degree of medium and this means that most respondents moderately support the abolition of the ministry, the most prominent item that makes

Mohammed Hassan Salman is one of the Iraqi national figures who put a clear mark to promote the health institution and to improve the Iraqi people, even it was written about him as "The man who struggled to fight the tuberculosis", He began to struggle against this social courage that has been killing hundreds of Iraqis since his joining of Association for combating tuberculosis in 1999 and his big role in the application of (B-C-G) for the first in Iraq.

هذه الورقة البحثية تهدف الى مناقشة سبل تطوير التعليم العالي في العالم العربي والارتقاء به لخلق راسمال بشري وثقافي قادر على مواجهة تحديات العصر، فالتنمية الاقتصادية في العصر الحالي ما عادت تعتمد على المواد الاولية بل على القيمة الابداعية للانسان التي اصبحت اساسية في المنافسة الحالية بين الشعوب الانسانية و اصبح الفكر المبدع هو المنافس الحقيقي المهم حيث تصنع احدث الاجهزة الحديثة باحجام صغيرة ومواد اولية اقل

Ghrelin and leptin are hunger hormones related to type 2 diabetes mellitus (T2DM), and the pathogenesis of T2DM is the abnormality in insulin secretion and insulin resistance (IR). The aim of this study is to evaluate ghrelin and leptin concentrations in blood and to specify the relationship of these hormones as dependent variables with some biochemical and clinical measurements in T2DM patients. In this study, forty one T2DM and forty three non-diabetes mellitus (non-DM) subjects, aged between 40-60 years and with normal weight, were enrolled. Fasting serum ghrelin and leptin were estimated by enzyme-linked immunosorbent assay (ELISA). In our results ghrelin was significantly increased, and leptin was significantly decreased, in T2DM pa

In this paper, the deterministic and the stochastic models are proposed to study the interaction of the Coronavirus (COVID-19) with host cells inside the human body. In the deterministic model, the value of the basic reproduction number   determines the persistence or extinction of the COVID-19. If   , one infected cell will transmit the virus to less than one cell, as a result,  the person carrying the Coronavirus will get rid of the disease .If   the infected cell  will be able to infect  all  cells that contain ACE receptors. The stochastic model proves that if  are sufficiently large then maybe  give  us ultimate disease extinction although ,  and this  facts also proved by computer simulation.

Received several formats historical kings of old Babylonian era carries connotations military as it chronicled the kings of this era Sunni rule work, was in the forefront of those formulas taken from weapons-grade events have the history of years of their rule, and the keenness of the Kings on the industry that weapon and because it is dedicated to the goddess is the weapon of God, and which pulls the Goddess encouragement and an support them in their wars, they think the Iraqis ancient gods be carrying weapons at the forefront of their armies to fight the enemy with them as well as the receipt of a lot of alliances