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

   Calcareous nannofossils were documented from the upper part of the Cretaceous Balambo Formation in northern Iraq with the aim of determining an evidence for the Oceanic Anoxic Event. A detailed investigation of the calcareous nannofossils led to the identification of twenty-four species. Regarding these data, Discolithus litterarius (Górka, 1957) was identified at the studied interval with the age of Early Aptian.

   Early Aptian assemblages are dominated by nannoconids that drop sharply within the D. litterarius nannofossil zone, which may be related to the nannoconid crisis recorded in the Early Aptian in the other parts of the world. This event is coincided by a decrease in CaCO_3<

    The present study was performed to detect the molecular and the phylogenetic identification of species that belonging to the genus of Moniezia Blanchard, 1891 which affected intestines of sheep in Al-Diwaniyah city, Iraq; fifty intestine samples were sought for the infestation of Moniezia spp. from the city slaughterhouse from 1 October to 30 November 2017, this tapeworm was found to infest the intestines of 13 sheep.

    For morphological identify the genus of this tapeworm, eggs from one gravid proglottid of the thirteen worms were examined, polymerase chain reaction (PCR) and the PCR-product-based sequencing were applied on 4 Moniezia tapeworms targeti

This study aimed to isolate and identify Cryptococcus species from three distinct sources: sputum samples of pigeon fanciers, dried pigeon droppings, and eucalyptus tree leaves. A total of 150 specimens were collected over a two-month period, comprising 50 samples each from human sputum, pigeon droppings collected across various areas of Baghdad, and eucalyptus leaves obtained from the Baghdad College of Veterinary Medicine. All samples were cultured on Sabouraud dextrose agar supplemented with chloramphenicol and incubated at 25°C for 2–3 days. From the initial cultures, 20 isolates presumptively identified as Cryptococcus spp. were obtained: 6 isolates (12%) from human sputum, 9 isolates (18%) from pigeon droppings, and 5 isol

knowledge management and managers have a primary school principals from the standpoint of their assistants M . Dr. Suad Vegetables Abbas Research problem: The administration school require a leader administratively The efficiency and skills of management and knowledge to make it effective in the administration follows the scientific method and knowledge of those who through administrative methods emanating from the trends of modern management in the management of educational , as well as the presence of the leaders of effective management has the knowledge and know-how administrative work and how to deal with others and investment optimized for all of the resources available through the future capable of Orientalism to the extent that ou

This article studied some linear and nonlinear optical characteristics of different pH solutions from anthocyanin dye extract at 180 oC from red cabbage. First, the linear spectral characteristics, including absorption and transmittance in the range 400-800 nm for anthocyanin solution 5% v/v with different pHs, were achieved utilizing a UV/VIS spectrophotometer. The experimental results reveal a shift in the absorption toward the longer wavelength direction as pH values increment. Then, the nonlinear features were measured using the Z-scan technique with a CW 532 nm laser to measure the nonlinear absorption coefficient through an open aperture. A close aperture (diameter 2 mm) calculates the nonlinear refractive index. The open Z-scan sh

The meteorite with a single total mass of 630 gm as a visible meteorite has fallen on 22 March 2021, at 10:00 a.m. in Al-Sherqat subdistrict within Salah Al-Din, northern Iraq; and therefore, was named Al-Sherqat meteorite by the authors. It is characterized by a uniform structure of coherent and medium degree of malleability. It is of a well-crystalline structure and not homogeneous in composition. The Al-Sherqat meteorite is composed of metallic phases of 7.6 gm/cm3 density exhibiting an oriented intergrowth of kamacite (α-FeNi) with taenite showing a Widmanstätten pattern on an etched polished section with the finest octahedrite kamacite bandwidth of less than 0.2 mm. It is composed of Fe (86.9 wt%), Ni (9.63 wt%), P (1.31 wt%)