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

The importance of research lies in the school administration and that the school is the main cell of the educational system and its ultimate goal, and therefore modern education requires the presence of sophisticated leaders represented in educational administration at various levels. Administrative leaderships and the two researchers' belief that the institution’s ability and success or failure depend on a special type of leader who is highly effective and efficient, directing workers ’behavior towards creativity and achievement in order to achieve the goals of the institution in serving the educational bodies, increasing the effectiveness of leadership and developing the creative behavior of secondary school principals in

To explore the durability of some local species of wood to fungal deterioration among the
storage period, this research has conducted on three species Eufcalyptus cammaldulensis,
Juglans regia, presence of some genus of fungi; Aspergillus, Penicillium,Botryoderma,
Chaetomium, Phoma, Cladosporium and Pacilomyces in different intensities.
The two fungi Aspergillus and Penicillium appeared more dominants than others, therefore
they were chosen for the pathogenicity test. The results showed that the two species of fungi
preferred Juglans wood firstly were the size of infection was more than 10 times of any of the
other two woods. Eucalyptus showed similar response to that of Morus, but with Aspergillus
it was few bett

The main objective of this study is to determine the suitable excitation wavelengths for
urine components reaching to select the suitable lasers to execute the auto fluorescence due to their
high intensities. The auto fluorescence was measured at 305, 325 and 350 nm excitation wavelengths
for eleven urine samples which were also analyzed by conventional methods (chemical and
microscopic examination). Data manipulation using Matlab package programming language showed
that urine sample with normal chemical and biological components have emission peaks which are
different from the infected urine samples. Despite the complexity of the composition of urine,
fluorescence maxima can be observed. Most likely, the peaks obser

The main objective of this study is to determine the suitable excitation wavelengths for
urine components reaching to select the suitable lasers to execute the auto fluorescence due to their
high intensities. The auto fluorescence was measured at 305, 325 and 350 nm excitation wavelengths
for eleven urine samples which were also analyzed by conventional methods (chemical and
microscopic examination). Data manipulation using Matlab package programming language showed
that urine sample with normal chemical and biological components have emission peaks which are
different from the infected urine samples. Despite the complexity of the composition of urine,
fluorescence maxima can be observed. Most likely, the peaks obser

Background: Ruptured posterior communicating artery (PCoA) aneurysms are common; they usually present with subarachnoid haemorrhage (SAH) and oculomotor nerve palsy. The aneurysmal dome projection may influence the safety access and aneurysmal neck clipping. Here, we discuss additional intraoperative steps that may be required to widen the surgical field to ensure safe surgical clipping of a rupture pure posteriorly directed PCoA aneurysm. Case description: A previously healthy 38-year-old male reported sudden severe headache and disturbed level of consciousness with a Glasgow coma scale (GCS) of 13. His initial computed tomography (CT) scan of the head showed SAH in the basal cistern. 3D-constructed CT angiography (CTA) revealed a

   In this study, the bacteria from sputum specimens of patients with respiratory tract infections were isolated in   IbnSina Teaching Hospital, Mosul city, Iraq.  The bacteria  were subjected to phenotypic and biochemical tests necessary for identification. Twenty five isolates of six different bacterial species were obtained, they are : Staphylococcus aureus, Streptococcus pneumonia, Moraxella cattarhalis, Escherichia coli, Klebsiella pnuemoniae and Pseudomona saeruginosa with ratios (64%, 12%, 8%, 8%, 4% and 4% ) respectively. The sensitivity and resistance of these isolates to 12 antibiotic were studied, where the Gentamycin appear to be more effective on most of the isolates while all the isolates showe

This qualitative study was conducted on eight types of commercial baking yeast which available in local markets to estimate their fermentation activity as affecting the Bread industry and the impact of the salt added to DoughLeavening, The results showed a great variation in the fermentation capacity of yeast samples (their role in swelling the dough), most notably the sample value Y3 and least sample Y7 and reached 80% and 20% respectively, and the value of Leavening by using the two types of yeast with addition of three levels of salt (0 , 1 and 2%) have 20.0 , 19.7 and 15.7 of the sample Y3, compared with 10.5 , 10.3 and 8.8 of the sample Y7 for each of the levels of salt respectively, reflect

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.