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 aim of the research is to study the effect of the roundhouse strategy on the achievement of fifth grade secondary school in physics and their pivotal thinking. The experiment has been applied for obtaining the data, which were processed statistically using the Statistical Package for Social Sciences, the results revealed that the students of the experimental group who studied using the roundhouse strategy was superior to the students of the control group who studied in the traditional method in the achievement exam. The results also show that there are statistically significant differences between the mean scores of the students of the experimental group and the control group in the pivotal thinking exam, in favor of the experimental gr

The research aims to define the images of financial aid that it provides within their tasks (central banks to governments) and how it can affect the indicators of banking stability, as well as monitoring the levels of banking stability in the Iraqi economy through the indicators used by the Central Bank of Iraq, and the importance of research in banking stability lies in Iraq, because any decrease in the movement of the aggregate banking stability index will reflect negatively on the financial sector in Iraq. Therefore, the Central Bank sought to provide financial aid to the government through a group of components, some of which are represented by initiatives that contribute to revitalizing the national economy and the other hel

This paper deals with the description of the system of formation and derivation of words in the Russian language. In this work, we will present recent trends in the study of the Russian language that deal with vocabulary formation. The lexical system of the Russian language is associated with a common (or opposite) meaning; similar (or opposite) in stylistic characteristics; united by a common type of word formation; related to a common descent and belonging to a vocabulary of much or little use, etc. The results of the most prominent linguists and specialists who dealt with this topic will be presented, in addition to presenting their different views on word formation. The words of the Russian language consist of mor vimat that participate

This paper aimed to investigate the relationship between work stress and cognitive failures among administrators of university professors and included a sample by searching from (474) teachers’ administrators and those who obtaining master degree or doctorate. Work stress scale was used, which is prepared by Amina Boashiri supporting by that, a measure of cognitive failures has also been used which is prepared by Khamis Shaeal Al Badri. In order to obtain the results statistical methods were used including (one-sample t-test, Pearson correlation coefficient) results indicated a high level of stress Work stress and high level of cognitive failures among professors as administrators, and also there is a positive correlation, as well as stat

Evolution in the modern era Which led to the rapid change in the forms of industrial products For many reasons, So put current research into question the view (What are the design requirements that define the formal change in the Iron clothes)? To reach the aim of In the design cornerstonesUnderlying the formal changethe Iron of the clothes, In the first section shed light on the development stages of systems design lists the historic stages of development and energy operator devices irons and mechanism of action and internal components, while in the second part, which was entitled (The role of technology and the factors influencing the change formality of Iron) touched on the three topics which technology modern industrial and receiver,

The phenomenon of poverty is one of the most important phenomena facing the world at large. Despite the tremendous technological progress witnessed by mankind and despite the unprecedented high levels of world economic production, poverty remains the greatest challenge facing the world. Statistics and studies have shown that poverty is caused by several problems: (health, social, economic, educational, etc.) These problems are obstacles to the ability to obtain employment opportunities, which leads in the beginning to the growth phenomenon of unemployment, and ultimately to the growth of poverty.

The results of a range of research in the field of psychology have confirmed that children from poor homes suffer from a high level of

In this work, Kinetic Phosphorescence Analyzer (KPA) has been used to measure the concentrations of uranium (UC) and Amorphous crystals (AMO) in urine samples of breast cancer patients in Baghdad. Additionally, a relation between UC and AMO with respect to patient's age has been deduced and studied.
Forty one urine samples of patients and five for healthy were taken from females lived in different residential area of Baghdad. The measured maximum UC value for urine samples of patients was 2.35 ± 0.053, the minimum value was 0.86 ± 0.034 μg/L, and an overall average was 1.6 ± 0.027 μg/L while the average UC for healthy females was 1.03 ± 0.020 μg/L.
From these results, AMO concentrations were found for all breast cancer patie

This study aimed to identify the alterations of liver in the quail (Coturnix coturnix) exposed by nanosilver particles.45 quail (females) were collected from agriculture research center in Abu-Ghraib, divided into (6) groups including: T1(12 quails were exposed to 4ppm), T2 (12 quails were exposed to 8ppm) and T3 (12 quails were exposed to 12ppm) of silver nanoparticles solution for 60 days. As well as three groups for control (3 females for each). Birds were dissected to isolate livers for histological preperations after fixation with Bouin's fluid, Routine stains Hematoxyline and eosin were used. Histological study showed that the structure of liver in a control groups consist of hepatocytes arranged radially cords around the central vein