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A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
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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.

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
The Effect Of Flexible Grouping Strategy And Three Step Interview Strategy On Achievement Of The History Material Among Student Of The First Intermediate Class
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  The research aims to know The Effect Of Flexible Grouping Strategy  and Three Step Interview strategy on achievement of the history material among student of the first literary class, The Researcher used the experimental design of the two experimental groups and the control group and with post test, researcher group (a) represent the experimental group taught according the Flexible Grouping Strategy  , and Division (c) to represent the second experimental group which studied according Three Step Interview strategy and Division (b ) to represent the control group taught in the traditional method, the number of students (99) students of (33) female students in each division. T

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Publication Date
Tue Apr 24 2018
Journal Name
المجلة العلمية للتربية البدنية والرياضية - جامعة الإسكندرية مصر
وضع تدريبات بليومترية وفقا لبعض المؤشرات البيوميكانيكية والعضلية لتحسين أداء الركلة من علامة الجزاء في كرة القدم - اطروحة دكتوراه
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تتطلب كرة القدم الحديثة تطوير الصفات البدنية والمهارية للوصول باللاعب إلى لمستويات العليا، ولما كانت هذه الصفات مرتبطة مع بعضها البعض، فانها تتطلب ان يتم تطويرها معا في نفس الوقت دون تنمية كل صفة على حده، وإن توافر الحد الأدنى من الصفات البدنية كمتطلبات أساسية للأداء المهاري يعتبر الهدف الأساسي للتخطيط لأي برنامج تدريبي، وإن الصفات البدنية لها مفهوم شاسع وواسع الاستعمال في مجال البحوث الرياضية، وقد أعطيت ع

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Publication Date
Fri Feb 28 2025
Journal Name
مجلة علوم التربية الرياضية - جامعة بابل
تأثير تدريبات الثبات المحوري بالانقباض المتحرك في التوازن المتحرك والقوة المميزة بالسرعة للرجلين والمناولة المتوسطة للاعبين الشباب بكرة القدم
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هدف البحث إلى إعداد تدريبات الثبات المحوري باالنقباض المتحرك لالعبين الشباب بكرة القدم، والتعرف على تأثير تدريبات الثبات المحوري باالنقباض في التوازن المتحرك والقوة المميزة بالسرعة للرجلين والمناولة المتوسطة لالعبين الشباب بكرة القدم، واعتمد المنهج التجريبي بتصميم المجموعتين ً التجريبية والضابطة على عينة بلغت )24 ( العبا بأسلوب ً من فئة الشباب بكرة القدم اختيرت عمديا الحصر الشامل وبنسبة )100 %( من نادي الشرط

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
اثر تصميم تعليمي قائم على ستراتيجية التعليم من اجل الفهم في تحصيل مادة الرياضيات لدى طالبات الصف الخامس العلمي
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The objective of the current research is to identify the effective of the suggested instructional design that based on the teaching strategy for understanding in achievement for students(girls) of mathematics in the fifth grads secondary school. To achieve the research goal, the empirical research method is depended. In this method a realistic empirical design pre-test of two equivalent sets to determine the students’ grade is used. The following zero hypotheses is formulated “There is no statistical difference for the faction at 0.05 between the mean grad for the students of the empirical group who studied the subject using the Instructional design based on the teaching strategy for understanding and those who studied the same subje

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Molecular detection of the ability of Biosynthesized Titanium dioxide nanoparticles to curing some genes of virulence factors of Entamoeba histolytica
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The present study included the microscopic and molecular identification of Entamoeba histolytica by using specific primers to detect four virulence factors possessed by Entamoeba histolytica. Virulence factors included Active Cysteine proteinase, Galactose/N-acetyl-D-galactose-lectin, Amoeba pore C and Phospholipase. Titanium dioxide nanoparticles (TiO2NPs) were synthesized from Pseudomonas aeruginosa which producing Pyocyanin pigment as a reducing agent to form it. After that we studied the ability ofTiO2NPs to inhibit virulence factors production and curing the genes responsible for encoding them by using four different dose 2 ,3, 4, 6 mg/Kg and administered by intraperitoneal injection

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Publication Date
Thu Nov 12 2020
Journal Name
Arab Science Heritage Journal
تحفة الأصحاب ونزهة ذوي الألباب (ما جاء في ذكر المعادن)، احمد بن إبراهيم الحنفي السروجي (ت710هـ/1310م)،"دراسة وتحقيق".
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Manuscript (Tuhfat Al-Ashaba and the Nuzha Al-Kulbab) by Ahmed bin Ibrahim Al-Hanafi Al-Suruji (d.710 AH / 1310 AD), one of the important manuscripts as an encyclopedia characterized by the diversity of its topics

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Possibility of electronic data interchange to simplify work procedures (Case Study of Hilla Municipality Directorate)
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Purpose: to demonstrate the possibility of moving to electronic data exchange dimensions (regulatory requirements, technical requirements, human requirements, senior management support) to simplify the work procedures dimensions (modern procedures, clarity of procedures, short procedures, availability of information and means required. The simplicity of the models used because of its importance to keep abreast of recent developments in the service of municipal works through the application of electronic data interchange, which simplifies procedures and out of the routine in the performance of the work of municipal departments has developed. It was applied to Municipality (Hilla) so that the transformation

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Fuzzy Convergence Sequence and Fuzzy Compact Operators on Standard Fuzzy Normed Spaces
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The main purpose of this work is to introduce some types of fuzzy convergence sequences of operators defined on a standard fuzzy normed space (SFN-spaces) and investigate some properties and relationships between these concepts. Firstly, the definition of weak fuzzy convergence sequence in terms of fuzzy bounded linear functional is given. Then the notions of weakly and strongly fuzzy convergence sequences of operators  are introduced and essential theorems related to these concepts are proved. In particular, if ( ) is a strongly fuzzy convergent sequence with a limit  where linear operator from complete standard fuzzy normed space  into a standard fuzzy normed space  then  belongs to the set of all fuzzy bounded linear operators

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Histological and Physiological Studies on the Long-term Effect of Different Concentrations of Energy Drink (Tiger) on the Renal and Hepatic Systems of Young Mice
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The present study aims to investigate the long-term histopathological, and physiological effects of different concentrations of a commercially available energy drink (Tiger) on liver and kidney of young mice. Sixteen Balb/c male mice,6 -week old, were divided into 4 groups (n=4). Two groups consumed the energy drink at a concentration of 28µl energy drink/ml water. One group were killed after 10 days (T1), another group were killed after 20 days (T2). Other group of mice consumed the energy drink at a final concentration of 14µl/ml for 20 days (T3). The last group was provided only with water and served as control. Mice of all groups drank around 3 ml per day. The histopathological study on liver of treated groups showed many changes s

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Scopus (9)
Crossref (3)
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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
Improving Customer Value Through the Integral of Techniques Quality Function Deployment and Value Engineering
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Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri

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