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 concl

ان دراسة الاحوال الاجتماعية في الاسكندرية خلال العصر المملوكي امر مهم لاسيما ان الحياة الاجتماعية في مصر عامة والاسكندرية خاصة اتصفت بكونها بطيئة التغيير خلاف جوانب الحياة الاخرى التي اتصفت بسرعة تغير مجراها كما وان تاريخ الاسكندرية الاجتماعي كان زاخرا بالكثير من نواحي النشاط الانساني من ميادين العمل والتسلية والترفيه والاعياد والافراح فضلا عن تنوع عناصره السكانية وهذا ما سنتناوله ضمن محاور هذا البحث.

  تعد الدولة الموحدية من اغلب دول العالم الاسلامي تميزا من حيث المذهب والايدلوجيا والنظام السياسي 

يرسم الشاعر صورة بالكلمات، ومتى ما تتابعت الصور صارت تمثل لوحة شعرية على قدر كبير من الفنية والابداع, وقد أكثر ديك الجن في شعره من هذه اللوحات ويلاحظ القارئ أن الرمز يعمل عملا مهما في تشكيل اللوحة، وظهرت أنواع متعددة من اللوحات منها اللوحة الرثائية, والغزلية, ومن الرموز التي وظفها ديك الجن رمز الظبي, رمز الديك, واستعمل رمز القبر وظهرت لوحات متنوعة في شعره، ومنها اللوحة الخمرية التي تجعل للخمرة احساسا ومشاعر وا

The literary aspect of any text reveals when it used The inspiration language
which reveals the creative aspect of language for the creator (writer) he in turn
will seek for the best choice from these aspects then, he will distribute them due
to their intention, and according to the their context
Thus, propagandistic text contains many moral features which the language
accord to thus , we found that the morning (dua al asbah)is full of creative
literary manifestations through many abstentions which happened in different
structures that contain the text, especially in structure of metaphor, and contrast.
we found many outstanding gaps and abstentions in these are given life, matter
that gives the text the most l

     شهد العصر الذهبي للإسلام تحول أساسي في مجال الزراعة عرف باسم "الثورة الزراعية الإسلامية" أو" الثورة الخضراء"  أو "الثورة الزراعية العربية" ، وقد أتاح الوضع الاقتصادي العالمي الذي أسسه التجار المسلمون في جميع أنحاء العالم القديم ، نشر العديد من النباتات والتقنيات الزراعية بين أجزاء مختلفة من العالم ا

The goal of current researcher to know the impact of strategic Jigsaw in the collection of hypertext and geographic operations of science students at the preparatory stage And that by checking the following 1.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional degrees in the average achievement in the subject of geographical 2.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional av

            The issue of the survival of the Ottoman Empire during the nineteenth century, a controversial topic in European diplomacy, was what was called the "Eastern Question" containing the fate of this country and its regions sprawling one of the hottest topics in the diplomatic major European powers of that century

    In the subject area (participation and tandem), the study showed the views of Mr. Sadr in this field when researching first: the issue of the necessity of these two phenomena in the language that some imams of the language and principles called for to discuss and respond to, and