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

Summary The aim of this study is the evaluation the resistance of S. marcescence obtained from soil and water to metals chlorides (Zn+2, Hg+2, Fe+2, Al+3, and Pb+2). Four isolates, identified as Serratia marcescence and S. marcescena (S4) were selected for this study according to their resistance to five heavy metals. The ability of S. marcescena (S4) to grow in different concentrations of metals chloride (200-1200 µg/ml) was tested, the highest concentration that S. marcescence (S4) tolerate was 1000 µg/ml for Zn+2, Hg+2, Fe+2, AL+3, pb+2 and 300 µg/ml for Hg+2 through 24 hrs incubation at 37 Co. The effects of temperature and pH on bacteria growth during 72 hrs were also studied. S. marcescence (S4) was affected by ZnCl2, PbCl2, FeC12

Traditional nursing interventions for children with Cerebral Palsy (CP) often lack active engagement and show limited improvement in motor function. Play interventions involving manipulative activities may better support motor skill development. Objectives: To evaluate the effect of structured play-based nursing interventions on hand motor skills in children with cerebral palsy. Methods: A quasi-experimental pre-test/post-test design with a control group was used. The study was conducted at the Paediatric Welfare Hospital in Baghdad from November 25, 2024, to February 13, 2025. A non-probability sample of 79 children was identified based on the study criteria; of these, 64 children met the eligibility criteria and agreed to particip

Objective: The study aims to assess the knowledge and practices of mothers with hemophilia children type - A - ,
socio-economic status and association between mother demographic information with their knowledge and practices
toward their children in Azadi Teaching Hospital in Kirkuk.
Methodology: Descriptive study no probability (purposive) sample. Selected Fifty-five of mothers having hemophilia
children, started from November 2012 to May 2013. Study was carried out in the Azadi teaching hospital in
Kirkuk. By using questionnaire which consists from five parts include demographic characteristics for mother and
children, socio-economic, Knowledge and practices data gathered, by direct interview with the mothers in the

Background: Diabetic cheiroarthropathy is a term derived from the Greek word “cheiros” meaning “of the hand”, It is characterized by stiff hands with distinctively thick, tight, and waxy skin, especially on the dorsal aspects of the hands. It is part of long term complication of diabetes and many suggest it is associated with microvascular complication. The aim of the study was to determine the prevalence of diabetic cheiroarthropathy in Iraqi patients with diabetes, and to study its association with diabetic retinopathy and glycemic control. Material and Methods: A cross-sectional study in which 110 diabetic patients and 110 non-diabetic healthy people who accepted to take part in the study were ran

The developments in forensic DNA technology have led us to perform this study in Iraqi population as reference database of autosomal Short Tandem Repeat (aSTR) DNA markers . A total of 120 unrelated individuals from Wasit province were analyzed at 15 STR DNA markers. Allele frequencies of DNA typing loci included in the AmpFlSTR1 IdentifilerTM PCR Amplification Kit panel from Applied Biosystems (D3S1358, vWA, FGA, D8S1179, D21S11, D18S51, D5S818, D13S317, D7S820, TH01, TPOX, CSF1PO, D19S433, D2S1338, D16S539) and several forensic efficiency statistical parameters were estimated from all the sample. the combined Matching Probability (CMP) using the 15 STR genetic loci in Iraqi population was estimated at 1 in 2.08286E-18 and the Combined

This study aimed to identify the perceived mental image of volunteering, and its relationship to volunteer motivation among a sample of Al-Quds Open University students, as well as to identify the differences in the perceived mental image of volunteering due to variables (gender, year of study, place of residence, college). The researcher has used relational descriptive approach. The researcher has used two questionnaires, the first was used to measure the perceptive mental image of volunteering, and the second to measure the motivation towards volunteering, and the study population may consist of all students of Al-Quds Open University Hebron Branch during the first semester of the academic year 2021/2020 and their number (3462)Male and

Our aim in this paper is to study the relationships between min-cs modules and some other known generalizations of cs-modules such as ECS-modules, P-extending modules and n-extending modules. Also we introduce and study the relationships between direct sum of mic-cs modules and mc-injectivity.