Abstract

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

Abstract

Multivariate GARCH Models take several forms , the most important DCC dynamic conditional correlation, and CCC constant conditional correlation , The Purpose of this research is the Comparison for both Models.Using three  financial time series which is a series of daily Iraqi dinar exchange rate indollar, Global daily Oil price in dollar and Global daily gold price in dollarfor the period from 01/01/2014 till 01/01/2016, Where it has been transferred to the three time series returns to get the Stationarity, some tests were conducted including Ljung-Box , JarqueBera  , Multivariate ARCH to Returns Series and Residuals Series for both models In Comparison

BACKGROUND: Enteric fever caused by Salmonella Typhi is an endemic disease in Iraq. Variations in presentations make it a diagnostic challenge. If untreated or treated inappropriately then it is a serious disease with potentially life-threatening complications. The recent emergence of drug resistant strains of S. Typhi is a rising public health problem and a clinical concern to the physician. AIM: The objectives of the study were to assess and describe the patterns of antimicrobial resistance, clinical characteristics, epidemiological distribution, and complications of typhoid fever. PATIENTS AND METHODS: Fifty cases of typhoid fever (culture proven) were collected during the period from February 2019 to November 2019 in the me

Autorías: Mariam Liwa Abdel Fattah, Liqaa Abdullah Ali. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 4, 2023. Artículo de Revista en Dialnet.

Nonlinear diffraction patterns can be obtained by focusing a laser beam through a thin slice of the material. Here, we investigated experimentally the formation of the far field nonlinear diffraction patterns of cw laser beam at 532 nm passing through a quartz cuvette containing multi-wall carbon nanotubes (MWCNT's) suspended in acetone and in DI water at concentrations of 0.030.wt.%, 0.045 wt.%, 0.060 wt.%, and 0.075 wt.%. Our results show that increasing the concentration of both types of suspensions (MWCNTs in acetone and MWCNTs DI water) led to increase in the number of pattern rings which indicates an increase in their nonlinear refractive indices. Moreover, MWCNTs DI water suspension at a concentration of 0.075 wt. % was more effic

The optical detectors which had been used in medical applications, and especially in radioactive treatments, need to be modified studied for the effects of radiations on them. This study included preparation of the MnS thin films in a way that vacuum thermal evaporation process at room temperature 27°C with thickness (400+-10nm) nm and a sedimentation rate of 0.39nm/sec on glass floors. The thin films prepared as a detector and had to be treated with neutron irradiation to examine the results gained from this process. The results decay X-ray (XRD) showed that all the prepared thin films have a multi-crystalline structure with the dominance of the direction (111), the two samples were irradiated with a neutron irradiation source (241Am-9Be)

One of the difficulties that the kindergarten institution face is the lack of specialized teachers to work with the children at the kindergarten age for the majority  of this stage teachers were prepared to teaech in the elementary stage while the kindergarten child needs ateacher who is aware of the characteristics  and the demands of his growth and his behavioral emotional and social problems.

Therefore the best teacher must be chosen for the kindergarten and qualifying  her educationally in all that this qualifying  includes of  knowledge's.

The aims of the research:

The present research aims at the identification  of the n

The objective of this experiment was to determine the effects of dietary supplementation with different fat sources on blood parameters of Japanese quail (Coturnix coturnix japonica). Eighty four 7-week old laying quail were randomly assigned to 4 treatment groups (21 birds per group) with 3 replicates for each treatment group and fed for three months on a commercial diet supplemented with 3% of either sunflower oil (T1), flax oil (T2), corn oil (T3) or fish oil (T4). The birds received water and feed ad libitum during the experiment. During the last month of experiment blood samples were collected fortnightly from each bird. The first blood samples collection was used to determine fresh blood parameters, while the second blood samples coll

The aim of this research was to study the concentrations of Uranium in the phosphorus fertilizers using Nuclear track detector (CR-39). Our present investigation is based on the study of 10 types samples for different kinds of phosphorus fertilizers which were available in the local market Some of them were Iraqi made and the others from different countries like, (Iran, Italy, Holland, Lebanon and Jordan) .. The result obtained shows that the Uranium concentration in phosphorus fertilizers samples varies from (3.59ppm) to(2.59ppm). Based on the radioactive concentration of Uranium in the samples all the results obtained between(3.59ppm) in the Iraqi super phosphate to (2.59ppm) in the mixture Iraqi phosphate fertilizer are withi