The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

The aim of the research is to design a test with cognitive achievement through the use of the inverted class strategy for some basic soccer skills for gyms for first-average students, within the curriculum of the Ministry of Education, where the researcher used the experimental approach. For the same division (B) and the number of each group (10) students, i.e. the total total of the research sample (20) students, and the pre-test for the research sample was applied through the design of the test prepared by the research after which the educational program with the strategy was applied to the research sample and continued (8) weeks after Completion of the tutorial has been post-tested for the research sample, In it, he reached significant r

Nonlinear differential equation stability is a very important feature of applied mathematics, as it has a wide variety of applications in both practical and physical life problems. The major object of the manuscript is to discuss and apply several techniques using modify the Krasovskii's method and the modify variable gradient method which are used to check the stability for some kinds of linear or nonlinear differential equations. Lyapunov function is constructed using the variable gradient method and Krasovskii’s method to estimate the stability of nonlinear systems. If the function of Lyapunov is positive, it implies that the nonlinear system is asymptotically stable. For the nonlinear systems, stability is still difficult even though

The aim of this study is to design a proposed model for a document to insure the mistakes of the medical profession in estimating the compensation for medical errors. The medical profession is an honest profession aimed primarily at serving human and human beings. In this case, the doctor may be subject to error and error , And the research has adopted the descriptive approach and the research reached several conclusions, the most prominent of which is no one to bear the responsibility of medical error, although the responsibility shared and the doctor contributes to them, doctors do not deal with patients according to their educational level and cultural and there are some doctors do not inform patients The absence of a document to insu

The subject of social capital is of great importance, as it provides an analytical framework for researchers interested in understanding the impact of the Internet on many dimensions of human and social life. And because social networking sites have infiltrated societies and produced new variables at the level of human and social communication, this study came to examine the relationship between the use of the social networking site Facebook and the accumulation of social capital among a sample of University of Algeria 3 students, by researching the variables of intensity of use and patterns of use as independent variables and their relationship to social capital. The results of the field study revealed a strong relationship between the

This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

هدفت الدراسة إلى التعرف على إدارة الحكمة والازدهار التنظيمي وفاعلية القرارات الاستراتيجية لدى اعضاء مجالس كليات التربية البدنية وعلوم الرياضة في جامعات العراق ، والتعرف على العلاقة بين ادارة الحكمة والازدهار التنظيمي وفاعلية القرارات الاستراتيجية لدى اعضاء مجالس كليات التربية البدنية وعلوم الرياضة في جامعات العراق ، التعرف على الفروق وفقا لمتغير اللقب العلمي (استاذ- استاذ مساعد) وسنوات الخدمة لأعضاء مجا

  The aim of research is to identify the effect of using Waks strategy upon acquiring the psychological concepts and mind habits for students in the college of education. An experimental design with a partial adjustment of two experimental and control groups as well as a posttest were employed. The researcher divided the study sample into two groups: group one consisted of (38) students to represent the experimental group that was taught according to the waks strategy, and group two consisted of (35) students to represent the control group that was taught according to the traditional method. The sample was chosen based on some variables namely (Intelligence, Prior knowledge). The researcher has designed the research tools as th

The paper aims to identify the impact of discrete realization strategy in the development of reflective thinking among students: (males/females) of Qur'an and Islamic education departments for the course of Islamic jurisprudence according to the variability of sex. The researcher used the experimental approach and adopted an experimental determination with a set part of the two groups (experimental and controlled). He selected the sample deliberately which consists of (147) students spread over four classes (experimental males/ experimental females/ controlled males/ controlled females), and it took last for an academic year of (2010-2011). He, then, prepared a post test to measure the reflective thinking with his five skills (skill of o

The aims of research is to identify the role of strategic human resource management Practices in organizational performance improvement in the Baghdad soft drinks company, as well as the implications of the results for both managers and practitioners.

In order to achieve the objectives of the research, the researcher designed questionnaire included (40) items to collect the initial data from the research sample consisting of (53) Single. In light of that has been collecting and analyzing data and test hypotheses using the statistical package for Social Sciences (SPSS21), and use a number of statistical methods to achieve the goal of the research, including the means, standard deviations and simple correla