Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

The aim of the current study is to create special norms of the second edition of Minnesota multi faces personality inventory, and the fifth edition of the sixteen personality factor questionnaire of catel. To this end, the researcher applied the Minnesota multi faces personality inventory over a sample of (1646) secondary and university students as well as plenty of disorders. She also applied the sixteen personality factor questionnaire of catel on (4700) secondary and university students. SPSS tools were used to process data.  

      The current study is descriptive; it focuses on studying the contemporary geopolitical problem, and sectarian differences in Caucasus. Nagorno-Karabakh is considered an important disputed region nowadays. Many parties and states participated in this dispute, especially after the conflict had developed into an open war between Armenia and Azerbaijan. Thus, the study aims to examine the causes of the conflict in this region, analyze the international positions on this conflict, and find if Armenia was able to occupy this region. The methodology adopted by the researchers is the functional approach, and the theory of power analysis that Cohen created for analyzing all strengths that drove each of the parties t

Background: Polymethylmethacrylate (PMMA) has relatively unsatisfactory mechanical properties such as low flexural strength and impact strength also dimensional instability. Material and method: Zirconium silicate nanoparticles were coated with a layer of trimethoxysilylpropylmethacrylate (TMSPM) before sonication in monomer (MMA) with the percentages 1% and 1.5% by weight then mixed with powder using conventional procedure, (150) samples were prepared and divided into three groups, each group consisted of (50) samples, the first group prepared from PMMA without addition (control), another group with the addition of 1% wt Zrsio4 nanoparticles (experimental) and the third one with 1.5% wt Zrsio4 nanoparticles (experimental). Each group

Background: The PMMA polymer denture base materials are low mechanical properties, adaptation of the denture base to underlying tissue is important for retention and stability of denture. The aim of the study was toevaluate the effect of mixtureZrO2-Al2O3 nanoparticles on impact strength, transverse strength, hardness, roughness, denture base adaptation of heat cured acrylic resin denture base material. Materials and methods: One hundred (100) specimens were prepared, the specimens were divided into five groups (20 specimens to each) according to the test type, each group was subdivided in to two subgroups (control and experimental) each subgroup consist of 10 specimens, the experimental group included mixture of 2% (ZrO2-Al2O3ratio2:1) b

This research aims to identify the relationship between occupational hypocrisy and organizational strategic success, It was done by analyzing the correlations and influence between variables,  applied to a random sample of university professors at the University of Kufa faculty of administration and economic.

 The main tool for data collection is the survey were questionnaires were distributed randomly to the professors , and (43) questionnaires were returned, and test its validity by using (SEM) (Structural Equation Modeling), Hypothesis has been tested by using Statistical Package for Social Sciences (SPSS v. 18), The research found a set of conclusions:(The occupational hypocrisy has

Estimation of the unknown parameters in 2-D sinusoidal signal model can be considered as important and difficult problem. Due to the difficulty to find estimate of all the parameters of this type of models at the same time, we propose sequential non-liner least squares method and sequential robust  M method after their development through the use of sequential  approach in the estimate suggested by Prasad et al to estimate unknown frequencies and amplitudes for the 2-D sinusoidal compounds but depending on Downhill Simplex Algorithm in solving non-linear equations for the purpose of obtaining non-linear parameters estimation which represents frequencies and then use of least squares formula to estimate

DBNRHM Sami, International Journal of Research in Social Sciences and Humanities, 2020