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

The problem of divorce from the phenomena that characterized the nature of privacy,
although their impact beyond the individual to include the community as a whole, the parties
to the relationship affected by divorce caused them harm moral and material for a long time,
resulting imbalance in the personal relationship and family and social relations because of the
high divorce rates, particularly in Iraq high rates of 28690 thousand cases in 2004 to 59 515
thousand cases in 2011 and an increase of more than (100%) during the period above, and this
rise caused by aggravation of many of the problems led the reasons for social, economic and
incompatibility spouses, health and lack of reproduction, not spending The wife a

Cancer is one of the critical health concerns. Health authorities around the world have devoted great attention to cancer and cancer causing factors to achieve control against the increasing rate of cancer. Carcinogens are the most salient factors that are accused of causing a considerable rate of cancer cases. Scientists, in different fields of knowledge, keep warning people of the imminent attack of carcinogens which are surrounding people in the environment and may launch their attack at any moment. The present paper aims to investigate the linguistic construction of the imminent carcinogen attack in English and Arabic scientific discourse. Such an investigation contributes to enhancing the scientists’ awareness of the linguistic co

In Iraq, because of the dramatic turnovers facing the country for three decades, pharmacists continue to experience significant professional challenges in both the public and private sectors. The present study aimed to explore the professional challenges and obstacles facing Iraqi pharmacists working in public hospitals. This qualitative study included face-to-face semi-structured interviews with open-ended questions with hospital pharmacists. The participants were selected purposefully (with ≥ 3 years of experience) to work at governmental hospitals in Karbala province between December 2022 and April 2023. The audio-recording interviews were scripted. Thematic analyses were used to generate themes and subthemes from the interview

 Schools and artistic trends derive their themes from artistic styles and styles as methods followed by the artist to express his themes embodied in the values of artistic and plastic elements as symbols and signs that can be described according to the type of art school and the extent to which the artist is influenced in employing them as a goal to achieve the plastic achievement in the painting, and from those vocabulary (human beings nature Life) as encoded messages that have an appearance and an interior, the appearance of which are forms, colors, formats and distributions of space and their interior meanings and semantics embody attitudes, events and circumstances that stem from the social depth and daily life and derive their comp

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

This research was designed to investigate the factors affecting the frequency of use of ride-hailing in a fast-growing metropolitan region in Southeast Asia, Kuala Lumpur. An intercept survey was used to conduct this study in three potential locations that were acknowledged by one of the most famous ride-hailing companies in Kuala Lumpur. This study used non-parametric and machine learning techniques to analyze the data, including the Pearson chi-square test and Bayesian Network. From 38 statements (input variables), the Pearson chi-square test identified 14 variables as the most important. These variables were used as predictors in developing a BN model that predicts the probability of weekly usage frequency of ride-hai

Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc

The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve