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

In this paper investigate the influences of dissolved CO₂/H₂S gases, crude oil velocity and temperature on the rate of corrosion of crude oil transmission pipelines of Maysan oil fields southern Iraq. The Potentiostatic corrosion test technique was conducted into two types of carbon steel pipeline (materials API 5L X60 and API 5L X80). The computer software ECE electronic corrosion engineer was used to predict the influences of CO₂ partial pressure, the composition of crude oil, flow velocity of crude oil and percentage of material elements of carbon steel on the rate of corrosion. As a result, the carbon steel API 5L X80 indicates good and appropriate resistance to corrosion compared to carbon steel API

The adhesion strength between Polyethylene (PE) film and Aluminum surface by using the adhesive material (Cyanoacrylate) has been studied. Aluminum (Al) was used as a substrate, and polyethylene (PE) was used as a film adhered to the Al surface. Standard specimens were prepared to use in the peeling test in dry condition, other specimens were immersed in water for 12 days at room temperature. the results for the specimens in the dry condition had shown that high value in the peel force and the peel energy, the peel force was 0.38*103 N/m and the peel energy was 0.605*103 N/m, peeling the film from Al surface leaves a residual of the adhesive material on both adherend, the failure for this specimen were combination of adhesive and cohesive f

The sintering behavior of Alumina was investigated by adding TiO2. The addition of TiO2 lowered the sintering temperature of the Alumina compared with those of pure Alumina. The result suggests that TiO2 acts as an activator for sintering of Alumina. Water absorption, apparent porosity and density were examined for both pure and TiO2 added to Alumina samples. The variations of sintering behavior were discussed in terms of shrinkage, porosity, water absorption and density. Thermal shock resistance was also examined. In term of this work, the way of improving the thermal shock resistance in oxide- based materials by adding reactive Titania powder to the Alumina samples. The laboratory results showed an improvement in thermal shock resistance

The study of green colour in glass has a special importance on the glass quality, specially the effect of ferrous oxides content of the limestone. Results obtained that there was a reduction in green colour when different ferrous oxide contents in the limestone were added in glass production, limestone sources from two quarries, and the first contains 0.67% ferrous oxide and the second posses less ferrous oxide.

Reduction of green colour showed higher transmittance12% and it could be suggested that reduction of ferrous oxides content in the limestone is of special importance on the optical properties of glass.

This study sought to determine malformation caused by Ochratoxin-A (OTA) on mouse embryos. Twenty adult female white Swiss mice (mus msculus) were divided into four groups, with five females per group, and with one male placed with two females in a cage. Avaginal plug was observed in the early morning and the day of mating was considered as day of pregnancy followed by the first day of pregnancy. Three sub lethal concentrations of OTA were applied to the respective groups (other than the control), 1mg/kg, 2mg/kg and 4mg/kg. The animals were given 0.1 ml per 10 gm body weight per concentration of OTA once a day during days 7-14 of pregnancy. The control group animals were given distilled water. The pregnant mice were dissected, and the embry

Objectives: study the relation between the effect of time (long time duration) with high concentration of iodine
and study its effect on the activity of the thyroid gland (homonal and histological changes).
Methodology: An experimental study was done on (30) albino rats (8 weeks of age) to know the effect of high
concentration of iodine on the activity of the thyroid gland aiormonal and histological changes) related with
time. The study last for six months for the period of I/2/2007 to 31/7/2007, the experiment was carried out in the
research lab. of pathology deparment, College of Medicine, University of Baghdad.
Results: The study shows changes in homonal levels of thyroid hormones (T3 & T4) and also histological<

Objectives: study the relation between the effect of time (long time duration) with high concentration of iodine
and study its effect on the activity of the thyroid gland (hormonal and histological changes).
Methodology: An experimental study was done on (30) albino rats (8 weeks of age) to know the effect of high
concentration of iodine on the activity of the thyroid gland (hormonal and histological changes) related with
time. The study last for six months for the period of 1/2/2007 to 31/7/2007, the experiment was carried out in the
research lab. of pathology department, College of Medicine, University of Baghdad.
Results: The study shows changes in hormonal levels of thyroid hormones (T3 & T4) and also histologic

Background: Kinesiologists, Physical Anthropologists, and Anatomists have all long been captivated by the structure and development of the superficial forearm flexor, the Palmaris longus.

Objective: To study the effect of Palmaris Longus on certain handwriting skills.

Subjects and Methods: Three Palmaris Longus occurrence tests were conducted on 200 students (100 males and 100 females) affiliated to Colleges of Medicine of Baghdad University then the participants were tested for certain handwriting skills to correlate the presence of Palmaris Longus in the dominant side with handwriting.

Results: 89% of all subject