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 present study aims at investigating the effect of “FLOW” strategy is a creative thinking strategy on developing EFL learners' writing achievements. The sample of the study was ninety Iraqi college students. Their performance was assessed on the pre and post achievement test in both experimental group 45 taught by “FLOW” strategy and control 45 taught traditionally. A test was designed and exposed to jury of experts for ascertaining its validity. The reliability coefficient of the test was 0.89 by using Cronbach Alpha Formula. The collected testing papers were analyzed by using T-test. It is found that there are significant differences between the two groups. This indicates that teaching writing a composition by using

Global warming has a serious impact on the survival of organisms. Very few studies have considered the effect of global warming as a mathematical model. The effect of global warming on the carrying capacity of prey and predators has not been studied before. In this article, an ecological model describing the relationship between prey and predator and the effect of global warming on the carrying capacity of prey was studied. Moreover, the wind speed was considered an influencing factor in the predation process after developing the function that describes it. From a biological perspective, the nonnegativity and uniform bounded of all solutions for the model are proven. The existence of equilibria for the model and its local stability is inves

Rapid and accurate identification of Methicillin Resistant Staphylococcus aureus is essential in limiting the spread of this bacterium. The aim of study is the detection of Methicillin Resistant Staphylococcus aureus (MRSA) and determining their susceptibility to some antimicrobial agent. A total of fifty clinical Staphylococcus aureus, isolated from the nose of health work staff in surgery unit of Kalar general hospital and from ear of patients attended to the same hospital. The susceptibilities of isolates were determined by the disc diffusion method with oxacillin (1 ?g) and cefoxitin (30 ?g), and by the mannitol salt agar supplemented with cefoxitin (MSA-CFOX), susceptibilities of isolates to other antimicrobial agent were determined b

Knowing the distribution of the mechanical rock properties and in-situ stresses for the field of interest is essential for many applications concerning reservoir geomechanics, including wellbore instability analysis, hydraulic fracturing, sand production, reservoir compaction, subsidence and water/gas injection throughout the filed life cycle. Determining the rock's mechanical properties is challenging because they cannot be directly measured at the borehole. The recovered carbonate core samples are limited and only provide discrete data for specific depths. This study focuses on creating a detailed 1D geomechanical model of the Mishrif reservoir in the Nasriyah oil field to identify the fault regime type for each unit in the format

Background: Neutrophils destroy pathogens via phagocytosis. Neutrophils are effective innate and acquired immunity phagocytes. Low-density neutrophils are distinct neutrophil phenotypes linked to several systemic and infectious diseases. To our knowledge, low-density neutrophil phagocytosis in periodontitis has not been examined. Opsonized and non-opsonized fluorescent beads mixed with low-density neutrophils were gated and analyzed by flow cytometry to count cells that consumed at least one bead.

Aims of the Study: To estimate the potential impact of antibody (Ab)-labeled and non-labeled phagocytosis capacity of low-d

Numerical investigation has been carried out on heat transfer and friction factor characteristics of copper-water nanofluid flow in a constant heat-fluxed tube with the existence of new configuration of vortex generator using Computational Fluid Dynamics (CFD) simulation. Two types of swirl flow generator: Classical twisted tape (CTT) and Parabolic-cut twisted tape (PCT) with a different twist ratio (y= 2.93, 3.91 and 4.89) and different cut depth (w= 0.5, 1.0 and 1.5 cm) with 2% and 4% volume concentration