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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
Wed Feb 20 2019
Journal Name
Political Sciences Journal
North Korea's nuclear program is facing the International Atomic Energy Agency (IAEA)
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لخلاصة Nuclear energy is among the most important discoveries reached by the human terms contributed to the solution of many problems faced by the states. The last of these that are not only utilizing it in a peaceful area, but tended toward the military field and the nuclear weapons industry , Among these countries, we find North Korea, which has openly declared their manufacture of nuclear weapons and thus entry to the club of nuclear countries. International Atomic Energy Agency has worked to resolve the North Korea standoff but has not been able to achieve positive results, prompting the intervention of European countries in order to end the crisis. تعدُّ الطاقة النووية من بين أهم الاستكشافا

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Publication Date
Fri Nov 01 2019
Journal Name
Practice Periodical On Structural Design And Construction
Reducing Damages to Underground Infrastructure: Performance Evaluation of One-Call Notification Program
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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Nursing Educational Program on Recovery Following CABG Surgery: Intervention Study
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This intervention study is composed on 55 patients at Saddam Center for Cardiac Surgery (Aben-Albetar) throughout the period from 1st of July 1997 to 15th of January 1999. The study aimed to evaluate the effectiveness of constructed nursing education program on reduction of complications and improving recovery among patients with Coronary Artery Bypass Graft (CABG) surgery through the application of repeated measures. The sample is divided into 27 patients who received the nursing educational program (study group) and 28 patients who continued to receive regular care (controls). Based on previous research meth

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
بناء برنامج تدريبي للتعلم التعاوني لدى أطفال الروضة
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The old ways of education has not been able to achieve the ultimate goal in the development of the child's personality and prepared for public life , so shall educators to adopt modern methods of learning such as cooperative learning , which takes into account the considerations psychology of children and their level of mental , as the collective learning is important for children mighty and vulnerable children and so by placing the child in front of something significant tangible and choose topics of relevance to the concerns of the child himself . ( Maroni , 2008 : 101-102 ) . Consisted importance of research of the most important goals of community child care and upbringing proper education to create him a good citizen intact,

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Publication Date
Wed Apr 01 2009
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج تدريبي لرفع الفاعلية الذاتية للطالب الجامعي
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قد يشعر الطلبة و الاساتذة بالملل و الروتين وقلة الاهتمام بما يقومون به  مما يؤدي تدني الفاعلية الذاتية وتدني احترام الذات و تدني الافكار المسبقة عن الاداء و توقع النجاح في المهمات و هذا الشعور يؤدي الى تدني امكانية تطوير فاعلية ذاتية في اداء التدريسين و في المذاكرة و التحصيل لدى الطلبة , و بما ان طلبة الجامعة هم فئة مهمة في المجتمع تقع عليهم مسؤولية قيادة معظم مفاصل المجتمع و ميادينه و يمثلون طاقة انتاجية ب

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Evaluation and Improvement of Manufacturing System Using Computer Software Arena
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The main purpose of the paper is to identify the controllability of an existing production system; yogurt production line in Abu Ghraib Dairy Factory which has several machines of food processing and packing that has been studied. Through the starting of analysis, instability in production has been found in the factory. The analysis is built depending on experimental observation and data collection for different processing time of the machines, and statistical analysis has been conducted to model the production system. Arena Software is applied for simulating and analyzing the current state of the production system, and results are expanded to improve the system production and efficiency. Research method is applied to contribute in knowi

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The psychological and health implication on drugs’ users
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The research aims to identify the meaning of drug addiction, which being one of the behavioral-deviation signs. It largely seems similar to alcohol-addiction. World health organization has defined drug addiction as a sporadic or chronic-state of intoxication emerges of recurrent-consumption of drugs that impact harmfully on individual and society. The second aim is to study the psychological and health implications on drugs’ users and thirdly to design a psychological-program for those who take drugs.     

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Publication Date
Mon Sep 29 2025
Journal Name
Journal Of Physical Education
The Effect of Proposed Exercises On Some Kinematical Variables Of Rotational Back Kick In Taekwondo Fighters Aged 15 – 17 Years Old
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Publication Date
Mon Sep 28 2020
Journal Name
Journal Of Physical Education
The Effect of Increasing Rehabilitation Program Using Electric Stimulation On Rehabilitating Knee Joint Working Muscles Due to ACL Tear In Athletes
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The research aimed at designing a rehabilitation program using electric stimulation for rehabilitating knee joint working muscles as a result of ACL tear using an apparatus developed by the researchers that stimulate the muscle vibration and work as well as the ability to rehabilitate the join in shorter periods. In addition to that, it aimed at identifying the effect of this program on rehabilitating the knee joint working muscles. The researchers used the experimental method on Baghdad clubs’ players who suffer from complete knee joint ACL tear aged (19 – 24) years old. The results showed that the training program developed the working muscles significantly achieving normal levels of activity.

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
(A Message in Nile) For Ahmed هbn Imad ibn Yusuf al-Aqfhasi
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Ahmed ibn Imad ibn Yusuf al-Aqfhasi (808 AH / 1405 AD) is a small message that speaks about the Nile River in all its sides, despite its limited papers, but it is one of the manuscripts of the important geographical literature for its geographical, historical, religious and grammatical information. it was not limited to the information of the author alore, but taken from many sources below, which added to the importance of the fact that it has saved us the names of the sources that preceded him in mentioning this river with the names of its authors.The method of the Aqfhasi was characterized by scientific methodology in writing and clarity, with reference to some of the myths that people carried in their minds about the Nile River at tha

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