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

This study aimed at identifying the extent to which the social worker used the techniques of group discussion in the professional practice with the groups of school activity in the schools of Tubas governorate in light of some variables (gender, years of experience, academic qualification). The analytical descriptive method was used due to its suitability for the objectives of the study.  A questionnaire was designed to collect data that included (30) items, distributed in three areas .The validity and reliability of the tool were verified and then distributed to the study sample.

The results of the study showed that the highest averages were in the discussion stage domain, where the pre-discussion stage was m

The English judge while dealing with the contractual breach، takes into account an aim that the legal solution he makes consistent with justice. Such concept allows the judge to order for the specific enforcement of the debtor’s contractual obligation if the compensation was not a sufficient remedy to redress the damage resulting from that breach. However، the conditions imposed by the rules of justice and the impediments that make the technical scope of this remedy very limited in the positive aspect. And modest in his negative one '' injunction''. Despite of its complementary function among the remedies for contractual breach، specific enforcement in English law may affect legal consequences because of its unique nature، some of

The aim of the study was comparative between oxidative stress in diabetes mellitus using the measurement of some biophysical and biochemical parameters on two groups of diabetic patients, were conducted in the Al-Yarmuk Teaching Hospital,30 patients insulin dependent diabetes mellitus (IDDM) or type 1 ,their ages ranged between (15-45) and30 patients non- insulin dependent diabetes mellitus (NIDDM) or type 2,their ages ranged between (42-65).This study has been compared with 30 healthy subjects. The present study was demonstrated to evaluate the alteration in oxidative stress as measured by plasma and red blood cells Malondialdehyde (MDA) andchanges in antioxidant mechanism as measured by plasma and red blood cells Glutathione (GSH)

This paper deals with one of important topics that serve the art movement music, which is looking at the stairs of Arab music in the process of reaching to the directory musical on the subject of so-called (Photo by stairs music) and that by comparing the method used previously and the proposed rules reached by the researcher and received the patent invention, the method is easier for the musician and the author in a directory of peace Arab music when used on grades and half grades voice, and to achieve its objectives researcher dealt with the problem that is determined by the multitude of stairs leading Arab and the difficulty of keeping its catalog of music, and for being an anchor and pillar of the music was taken up and put her impor

قال تعالى )) ان الله يأمركم أن تؤدوا الامانات الى اهلها واذا حكمتم بين الناس

ان تحكموا بالعدل (( 1. فالاية تفيد انه يجب على كل مؤمن ان يحافظ على الشئ

ويرعاه ويؤديه الى صاحبه، ومايهمنا هنا هو الجزء الثاني من هذه الاية والمتعلقة

بعدالة الحكم الصادر من قبل متولي القضاء. فالقضاء بين الناس ليس عملا عاديا،

بل يمكن القول انه ليس عملا آدميا انه عمل الهي، وانه لتجاوز كبير ان يكون

القاضي بشرا ولكنه بش

Every body has a size and mass that distinguishes it from others and makes it different from others. Some of these bodies are huge and large in size, and some are small and light in weight. Among these masses and bodies are some that are dealt with by their size and weight, each according to its quantity, weight, and cheapness. This is why they created quantities by which these weights and quantities could be estimated, so they used measures and weights for that. Objectives: The research aims to know some measures and weights, such as the wife’s maintenance, the amount of zakat, etc.I found it to be a widely spread topic, and widely used in the folds of jurisprudence. During my reading of jurisprudence books, I found jurists using many qu

Autorías: Naji Kadhim Ali, Saleh Radhi Amish, Wameedh Shamil Kamil. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 4, 2022. Artículo de Revista en Dialnet.

Targeted Search:

-scale preparation of teaching and professional competencies required for university professor from the perspective of students from different disciplines.

-scale application prepared by the researcher for the students to see how their preference for these competencies to their professors.

-limited Search: Find determined to present the following

-students of both sexes in the University of Baghdad.

2013 -      2012