Preferred Language
Articles
/
jpgiafs-1327
A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
...Show More Authors

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 conclusions, most notably that the adoption of IFRS16 in insurance companies plays a major role in enhancing the quality of financial reporting and disclosure, which naturally indicates the quality of accounting information. The changes in the classification of lease contracts when adopting the IFRS16 financial reporting standard from an expense to an asset necessitated the introduction of new procedures to keep pace with this fundamental change, which audits lease contracts in terms of calculation, presentation, and disclosure on both sides of the contract (lessor and lessee). Accordingly, the researchers proposed several recommendations, the most important of which is the need for the auditor to rely on an audit program that clarifies all procedures that contribute to reducing the risks of the lease contract auditing process, based on international auditing standards, to reach a reading of the financial statements that is more clear and transparent.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Impact of the Use of Piano on the Development of Musical Possibilities of Violinists
...Show More Authors

This research is to take advantage of the performance capabilities which the piano has become famous with and transfer the impact of that advantage to the possibilities of playing the violin. The research aims to introduce the effect of using the piano on the development of the violinists' musical potential. The research, in its literature, focuses on the interpretation of the impact on the possibility of both instruments (piano and violin) in two main sections: the piano (its origin, potential and role in music) and the violin (its origin, potential and role in music). The procedures of the research consisted of presenting a special analysis of a questionnaire consisting of a number of questions presented by the researcher to her resear

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Some of the Grammatical Rules of Writing: Zu einigen grammatischen Erscheinungen im Schreiben
...Show More Authors

    Language contains various kinds of grammatical rules that are used to express thoughts and feelings. The present paper studies some of the German language grammatical rules as being the most important basics needed to master and develop the art of writing for the German language learners. Writing is one of the productive language learning skills that transform thoughts into a written form. Hence, constant exercising on the use of the language to master the grammatical rules enables German language learners to develop their creative writing skills.

     The present study discusses the importance of grammatical exercises in developing the language learning abilities. The study provides a gener

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
BARBARA : structure et signification Étude analytique du langage prévertien à travers son poème Barbara
...Show More Authors

Cette recherche étudie les structures composant Barbara, un poème de Jacques Prévert pour mettre en valeur la particularité de ce langage. Nous avons d'abord, dissocié ces structures, en : structure thématique, actancielle, syntaxico-énonciative, sémantique, formelle et finalement spacio-temporelle en vue de les analyser minutieusement. Le poète a adopté pour les thèmes : souvenir, nostalgie et guerre, un langage simple et une syntaxe incomplexe. L'usage du lexique et des figures de style célèbrent ces thèmes. La forme, la versification et la sonorité approfondissent ces images et renforcent ce langage. Ce poème dépend des phrases simples et variées : affirmative, interrogative, exclamative qui s'orientent vers des acte

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Simulation and Modelling of Electricity Usage Control and Monitoring System using ThingSpeak
...Show More Authors

Renewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Tue Jul 02 2024
Journal Name
مجلة الأستاذ للعلوم الإنسانية والإجتماعية
بنية الزمن في رواية ( ما بعد الجحيم ) للدكتور حسين سرمك حسن
...Show More Authors

يعد الزمان عنصراً جمالياً مساهماً له القدرة على خلق المعنى والدلالة ، ومشاركاً في الاستراتيجية الحكائية إذ ينتقل من مجرد عنصر حكائي إلى محرض للمتلقي فهو زمان الإنسان الداخلي .

View Publication
Publication Date
Wed Feb 01 2006
Journal Name
Political Sciences Journal
عرض كتاب (وهم التحكم : القوة والسياسة الخارجية في القرن الحادي والعشرين)
...Show More Authors

عرض كتاب (وهم التحكم : القوة والسياسة الخارجية في القرن الحادي والعشرين)

View Publication Preview PDF
Crossref
Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
تأثير الإشارات في استرجاع معلومات نص أدبي لدى طلبة كلية الهندسة
...Show More Authors

أهمية البحث والحاجة إليه :

      يعد نسيان المثيرات المعلوماتية التي يتعلمها أو يطلع عليها الفرد في حياته من المشكلات التي يعاني منها الأفراد في جميع مناحي الحياة وليس في مجال الدراسة الأكاديمية فحسب. وبالتالي فان هناك حاجة ملحة ومهمة لابتداع طرائق ووسائل وإمكانيات يمكن عن طريقها التقليل من نسيان المثيرات المعلوماتية المختلفة التي يتعلمها الفرد في حياته اليومية.

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Measurement of some Air Pollutantsin Printing Units and Copy Centers Within Baghdad City
...Show More Authors

Emissions of particulate matter from nanopapers as well as inks and organic solvents during the printing operationand copying machines constitute a threat to human health, especially with long time exposure in closed working environments. The present study was conducted in some printing houses and copying centers of Baghdad city during February and April  .The studyproved the occurrence of an air pollution problem concerning lead and zinc contents in all the study sites. The levels of Pb, Zn and Cu were collected by low volume sampler from the air of the study sites then filter papers digested and determined the heavy metals by flame atomic spectrophotometer. Particulate matter was measured by Aerocet, Microtector  meter device was use

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Apr 09 2025
Journal Name
مجلة الفارابي للعلوم الانسانية
الصورة النمطية للمرأة العربية في رواية لطيفة قصة للكاتب موشيه سميلانسكي
...Show More Authors

Publication Date
Mon Jan 08 2018
Journal Name
Iraqi Journal Of Information Technology
Google Scholar and The scientific originality of the professor
...Show More Authors

The aim of the research is try to answer the questions about the importance of the participation of scientists in the scientific researcher Google Scholar for the professor and the university, and the extent of participation of Iraqi universities, and the rank of the University of Qadisiyah, and the number of participants and teachers of this engine, The research came out with several conclusions, the most important of which is that (21%) of university professors are involved in the google engine and most of the participants did not carry their full research through the site

View Publication Preview PDF