Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The study aimed to assess the expression of CD49d and CD26 in newly diagnosed CLL patients and find their correlation with clinical Binet stage, and other clinical parameters. This study was conducted on 51 newly diagnosed CLL patients based on lymphocyte count > 5×109/L and immunophenotyping. The expression of CD49d, and CD26 were investigated using eight-color flow cytometer. The expression of CD49d and CD26 were detected in 56.9 %, 68.8 % of CLL patients, respectively. The correlation between CD49d expression and CD26 expression was statistically significant (p < 0.001) with high concordance rate between them. The positive expression of both CD49d and CD26 had statistically significant association with clinical Binet staging (p < 0.001,

Objective: To assess the clinical learning environment and clinical training for students' in maternal and child
health nursing.
Methodology: A descriptive study was conducted on non probability sample (purposive) of (175) students' in
Nursing College/ University of Baghdad for the period of June 19th to July 18th 2013. A questionnaire was used as a
tool of data collection to fulfill with objective of the study and consisted of three parts, including demographic,
clinical learning environment and clinical training for students' in maternal and child health nursing. Descriptive
statistical analyses were used to analyze the data.
Results: The results of the study revealed that the 65.1% of student at age which ranged b

there is a need to use the teardown Technique in a various fields and different motives and used often by economic units as a technique to help other techniques for example, used by some economic units for the analysis of other economic units of products in order to work on the development of products and look for opportunities to improve product quality and avoid product errors competitor or reduce its costs, in addition to the services provided by quality control is used ISO 17025 integration with unassembled analysis to adjust the quality of the product by comparing the pieces produced with designed models that are also the product as a whole compared with the original design

Groundwater quality deterioration due to anthropogenic natural activities and its immense utilization in various sectors is considered a great concern. The aim of this study is to determine the groundwater quality parameters at various sources in and around Dhaka city and compare them with Bangladesh drinking water standards. In this study, six groundwater quality parameters (pH, DO, COD, TS, TDS, and arsenic) and ten groundwater samples are analyzed to determine the water quality. The collected samples have maximum and minimum pH values of 6.9 and 6.4, respectively. Maximum and minimum DO values are 0.3 and 0.1 mg/L, respectively. The arsenic concentration is 0 mg/L for all collected groundwater samples. The maximum and minimum COD

Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

The aim of this research is to find out the influence of Daniel's model on the skills of the twenty-first century among the students of the scientific-fifth grade at the secondary and preparatory government morning schools for the academic year 2022- 2023. Two groups were chosen out of five groups for the fifth-scientific grade, one of which represents the experimental group that is taught by the Daniel model, and the other is the control group that is taught in the traditional method. The equivalence of the two research groups was verified with a set of variables. As for the research tool, a scale was developed by the researchers for the skills of the twenty-first century, in which they adopted the framework of the Partnership Organizat

Breast tumor patients generally have more oxidative stress than normal females. This was clear from significant decrease (P<0.05) in tissue GSSG-Red activity. The study had found that free radicals in malignant breast tumors were higher than benign tumors, therefore the GSH- Red might be used as markers for prognosis of the disease. Results of molecular characterization show optimum enzyme concentration substrate conc., optimum pH, temperature & time & effect of some (chemotherapies in constant conectrations) for GSSG-Red activity.