Background: Obesity represents a clear and
present danger to the health of children and
adolescents. Its prevalence among American
youth has doubled in the past 3 decades, and
there are now more overweight and obese
adults in the United States than adults of
normal weight.
Objectives of the study:
1- Finding whether screen watching among
adolescents has an effect on increasing
prevalence overweight and obesity.
2- The effect of other variables like physical
activity, eating in front of screen, eating under
stress on obesity and overweight among the
subjects sample.
Patients &Methods: During 3 months period a
cross sectional survey was conducted on 4
high schools at Baghdad with total sample of
500 subjects using time table to assess screen
watching hours per week,
Results:Higher percentagesof overweight &
obesity were found among female adolescents
than males, significant associations was
obvious among total sample & male sample
betweenthe level of physical activity &
BMI,while there was no significant
association among female sample for the same
variables , There was obvious significant
association between BMI a time spending in
screen watching, eatingin front of screen, ,
eating under stressin the total & male samples.
Conclusion: Increased levels of physical
activity are associated with a lower BMI and
less time spent on screen watching .in addition
.stress-induced eating may be one factor
contributing to the development of obesity;
furthermore habits like eating in front of
screen could increase BMI of an adolescent.
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The leases, are regarded as one of the most controversial accounting issues in recent years, since they represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve
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